| 1 |  Kristoffer Zachariassen | Midfield - Attacking Midfield | Norway | Ferencvárosi TC | 1994 | €3.5m |
| 2 |  Nicolae Stanciu | Midfield - Attacking Midfield | Romania | Genoa CFC | 1993 | €3.5m |
| 3 |  Diego Valdés | Midfield - Attacking Midfield | Chile | CA Vélez Sarsfield | 1994 | €3.5m |
| 4 |  Albert Rusnák | Midfield - Attacking Midfield | Slovakia | Seattle Sounders FC | 1994 | €3.5m |
| 5 |  Sofiane Boufal | Midfield - Attacking Midfield | Morocco France | Union Saint-Gilloise | 1993 | €3.5m |
| 6 |  Anastasios Bakasetas | Midfield - Attacking Midfield | Greece | Panathinaikos FC | 1993 | €4.0m |
| 7 |  Jesse Lingard | Midfield - Attacking Midfield | England | FC Seoul | 1992 | €3.0m |
| 8 |  Kenan Karaman | Midfield - Attacking Midfield | Türkiye Germany | FC Schalke 04 | 1994 | €2.5m |
| 9 |  Ruslan Malinovskyi | Midfield - Attacking Midfield | Ukraine | Genoa CFC | 1993 | €2.5m |
| 10 |  Carles Gil | Midfield - Attacking Midfield | Spain | New England Revolution | 1992 | €2.5m |
| 11 |  Thorgan Hazard | Midfield - Attacking Midfield | Belgium | RSC Anderlecht | 1993 | €2.5m |
| 12 |  Konstantinos Fortounis | Midfield - Attacking Midfield | Greece | Al-Khaleej FC | 1992 | €2.0m |
| 13 |  Rafinha | Midfield - Attacking Midfield | Brazil Spain | Without Club | 1993 | €2.0m |
| 14 |  Haris Hajradinovic | Midfield - Attacking Midfield | Bosnia-Herzegovina North Macedonia | Kasimpasa | 1994 | €2.0m |
| 15 |  Adrien Thomasson | Midfield - Attacking Midfield | France Croatia | RC Lens | 1993 | €5.0m |
| 16 |  Kerim Mrabti | Midfield - Attacking Midfield | Sweden Tunisia | KV Mechelen | 1994 | €2.0m |
| 17 |  Erik Thommy | Midfield - Attacking Midfield | Germany | Sporting Kansas City | 1994 | €1.8m |
| 18 |  Lorenzo Faravelli | Midfield - Attacking Midfield | Argentina Ecuador | CD Cruz Azul | 1993 | €1.8m |
| 19 |  Dimitrios Pelkas | Midfield - Attacking Midfield | Greece | PAOK Thessaloniki | 1993 | €1.8m |
| 20 |  Florian Kainz | Midfield - Attacking Midfield | Austria | 1.FC Köln | 1992 | €1.7m |
| 21 |  Emmanuel Martínez | Midfield - Attacking Midfield | Argentina | Fortaleza Esporte Clube | 1994 | €1.5m |
| 22 |  Paulinho | Midfield - Attacking Midfield | Brazil | Without Club | 1994 | €1.5m |
| 23 |  Saman Ghoddos | Midfield - Attacking Midfield | Iran Sweden | Kalba FC | 1993 | €1.5m |
| 24 |  Farid Boulaya | Midfield - Attacking Midfield | Algeria France | Without Club | 1993 | €1.5m |
| 25 |  David Terans | Midfield - Attacking Midfield | Uruguay | CA Peñarol | 1994 | €1.5m |
| 26 |  Oussama Tannane | Midfield - Attacking Midfield | Morocco Netherlands | Umm Salal SC | 1994 | €1.5m |
| 27 |  Tom Lawrence | Midfield - Attacking Midfield | Wales | Without Club | 1994 | €1.5m |
| 28 |  Yuya Kubo | Midfield - Attacking Midfield | Japan | FC Cincinnati | 1993 | €1.2m |
| 29 |  Denis Suárez | Midfield - Attacking Midfield | Spain | Deportivo Alavés | 1994 | €1.2m |
| 30 |  Luciano Acosta | Midfield - Attacking Midfield | Argentina | Fluminense Football Club | 1994 | €6.0m |