| # | Player | Pos | Season | Date | From | To | Type | Fee |
|---|---|---|---|---|---|---|---|---|
| 351 |  Dilane Bakwa |
Attack - Right Winger | 25/26 | 2025-09-01 | R. Strasbourg | Forest | Transfer | €35.00m |
| 352 |  Jarell Quansah |
Defender - Centre-Back | 25/26 | 2025-07-02 | Liverpool | B. Leverkusen | Transfer | €35.00m |
| 353 |  Mohamed Simakan |
Defender - Centre-Back | 25/26 | 2025-07-01 | RB Leipzig | Al-Nassr | Transfer | €35.00m |
| 354 |  Mathys Tel |
Attack - Centre-Forward | 25/26 | 2025-07-01 | Bayern Munich | Tottenham | Transfer | €35.00m |
| 355 |  Yankuba Minteh |
Attack - Right Winger | 24/25 | 2024-07-01 | Newcastle | Brighton | Transfer | €35.00m |
| 356 |  Charalampos Kostoulas |
Attack - Centre-Forward | 25/26 | 2025-07-01 | Olympiacos | Brighton | Transfer | €35.00m |
| 357 |  James Ward-Prowse |
Midfield - Central Midfield | 23/24 | 2023-08-14 | Southampton | West Ham | Transfer | €34.80m |
| 358 |  Xabi Alonso |
Midfield - Defensive Midfield | 09/10 | 2009-08-05 | Liverpool | Real Madrid | Transfer | €34.50m |
| 359 |  Robin Le Normand |
Defender - Centre-Back | 24/25 | 2024-07-27 | Real Sociedad | Atlético Madrid | Transfer | €34.50m |
| 360 |  Cesc Fàbregas |
Midfield - Central Midfield | 11/12 | 2011-08-15 | Arsenal | Barcelona | Transfer | €34.00m |
| 361 |  Arda Turan |
Attack - Left Winger | 15/16 | 2015-07-06 | Atlético Madrid | Barcelona | Transfer | €34.00m |
| 362 |  Memphis Depay |
Attack - Centre-Forward | 15/16 | 2015-07-01 | PSV Eindhoven | Man Utd | Transfer | €34.00m |
| 363 |  Milan Škriniar |
Defender - Centre-Back | 17/18 | 2017-07-07 | Sampdoria | Inter | Transfer | €34.00m |
| 364 |  Ollie Watkins |
Attack - Centre-Forward | 20/21 | 2020-09-09 | Brentford | Aston Villa | Transfer | €34.00m |
| 365 |  Estêvão |
Attack - Right Winger | 25/26 | 2025-07-14 | Palmeiras | Chelsea | Transfer | €34.00m |
| 366 |  Ayoze Pérez |
Attack - Centre-Forward | 19/20 | 2019-07-04 | Newcastle | Leicester | Transfer | €33.40m |
| 367 |  Carlos Bacca |
Attack - Centre-Forward | 15/16 | 2015-07-03 | Sevilla FC | AC Milan | Transfer | €33.30m |
| 368 |  Pau Torres |
Defender - Centre-Back | 23/24 | 2023-07-12 | Villarreal | Aston Villa | Transfer | €33.00m |
| 369 |  Lewis Hall |
Defender - Left-Back | 24/25 | 2024-07-01 | Chelsea | Newcastle | Transfer | €33.00m |
| 370 |  Igor Thiago |
Attack - Centre-Forward | 24/25 | 2024-07-01 | Club Brugge | Brentford | Transfer | €33.00m |
| 371 |  Luiz Henrique |
Attack - Right Winger | 24/25 | 2025-01-20 | Botafogo | Zenit S-Pb | Transfer | €33.00m |
| 372 |  Brenden Aaronson |
Midfield - Attacking Midfield | 22/23 | 2022-07-01 | RB Salzburg | Leeds | Transfer | €32.84m |
| 373 |  Nicolò Barella |
Midfield - Central Midfield | 20/21 | 2020-09-01 | Cagliari | Inter | Transfer | €32.50m |
| 374 |  Marouane Fellaini |
Midfield - Central Midfield | 13/14 | 2013-09-02 | Everton | Man Utd | Transfer | €32.40m |
| 375 |  Ronaldinho |
Attack - Left Winger | 03/04 | 2003-07-19 | Paris SG | Barcelona | Transfer | €32.25m |
| 376 |  Kévin Gameiro |
Attack - Centre-Forward | 16/17 | 2016-07-30 | Sevilla FC | Atlético Madrid | Transfer | €32.00m |
| 377 |  André Schürrle |
Attack - Left Winger | 14/15 | 2015-02-02 | Chelsea | VfL Wolfsburg | Transfer | €32.00m |
| 378 |  Asier Illarramendi |
Midfield - Defensive Midfield | 13/14 | 2013-07-12 | Real Sociedad | Real Madrid | Transfer | €32.00m |
| 379 |  Kerem Demirbay |
Midfield - Central Midfield | 19/20 | 2019-07-01 | TSG Hoffenheim | B. Leverkusen | Transfer | €32.00m |
| 380 |  Iñigo Martínez |
Defender - Centre-Back | 17/18 | 2018-01-30 | Real Sociedad | Athletic | Transfer | €32.00m |
| 381 |  Arkadiusz Milik |
Attack - Centre-Forward | 16/17 | 2016-08-01 | Ajax | Napoli | Transfer | €32.00m |
| 382 |  Abdou Diallo |
Defender - Centre-Back | 19/20 | 2019-07-16 | Bor. Dortmund | Paris SG | Transfer | €32.00m |
| 383 |  Alexander Sørloth |
Attack - Centre-Forward | 24/25 | 2024-08-03 | Villarreal | Atlético Madrid | Transfer | €32.00m |
| 384 |  Álvaro Odriozola |
Defender - Right-Back | 18/19 | 2018-07-05 | Real Sociedad | Real Madrid | Transfer | €32.00m |
| 385 |  Franck Kessié |
Midfield - Central Midfield | 19/20 | 2019-07-01 | Atalanta BC | AC Milan | Transfer | €32.00m |
| 386 |  Mikel Merino |
Midfield - Central Midfield | 24/25 | 2024-08-27 | Real Sociedad | Arsenal | Transfer | €32.00m |
| 387 |  Giovani Lo Celso |
Midfield - Attacking Midfield | 20/21 | 2020-07-01 | Real Betis | Tottenham | Transfer | €32.00m |
| 388 |  Leon Bailey |
Attack - Right Winger | 21/22 | 2021-08-04 | B. Leverkusen | Aston Villa | Transfer | €32.00m |
| 389 |  Mats Wieffer |
Midfield - Defensive Midfield | 24/25 | 2024-07-05 | Feyenoord | Brighton | Transfer | €32.00m |
| 390 |  Francisco Conceição |
Attack - Right Winger | 25/26 | 2025-07-22 | FC Porto | Juventus | Transfer | €32.00m |
| 391 |  Santiago Gimenez |
Attack - Centre-Forward | 24/25 | 2025-02-03 | Feyenoord | AC Milan | Transfer | €32.00m |
| 392 |  Vitinha |
Attack - Centre-Forward | 22/23 | 2023-01-31 | SC Braga | Marseille | Transfer | €32.00m |
| 393 |  Eliesse Ben Seghir |
Attack - Left Winger | 25/26 | 2025-08-31 | Monaco | B. Leverkusen | Transfer | €32.00m |
| 394 |  Roger Fernandes |
Attack - Right Winger | 25/26 | 2025-09-05 | SC Braga | Al-Ittihad | Transfer | €32.00m |
| 395 |  Samu Aghehowa |
Attack - Centre-Forward | 24/25 | 2024-08-23 | Atlético Madrid | FC Porto | Transfer | €32.00m |
| 396 |  David Raya |
Goalkeeper | 24/25 | 2024-07-04 | Brentford | Arsenal | Transfer | €31.90m |
| 397 |  Moussa Niakhaté |
Defender - Centre-Back | 24/25 | 2024-07-04 | Forest | Olympique Lyon | Transfer | €31.90m |
| 398 |  Emile Smith Rowe |
Midfield - Attacking Midfield | 24/25 | 2024-08-02 | Arsenal | Fulham | Transfer | €31.80m |
| 399 |  Shaun Wright-Phillips |
Attack - Right Winger | 05/06 | 2005-07-01 | Man City | Chelsea | Transfer | €31.50m |
| 400 |  Anderson |
Midfield - Central Midfield | 07/08 | 2007-07-02 | FC Porto | Man Utd | Transfer | €31.50m |
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