| 1 |  Carles Gil | Midfield - Attacking Midfield | Spain | New England Revolution | 1992 | €2.5m |
| 2 |  James Rodríguez | Midfield - Attacking Midfield | Colombia Spain | Club León FC | 1991 | €2.5m |
| 3 |  Alan Patrick | Midfield - Attacking Midfield | Brazil | Sport Club Internacional | 1991 | €3.0m |
| 4 |  Jesse Lingard | Midfield - Attacking Midfield | England | FC Seoul | 1992 | €3.0m |
| 5 |  Igor Coronado | Midfield - Attacking Midfield | Italy Brazil | Sharjah FC | 1992 | €2.0m |
| 6 |  Jonas Hofmann | Midfield - Attacking Midfield | Germany | Bayer 04 Leverkusen | 1992 | €2.0m |
| 7 |  Konstantinos Fortounis | Midfield - Attacking Midfield | Greece | Al-Khaleej FC | 1992 | €2.0m |
| 8 |  Lucas Zelarayán | Midfield - Attacking Midfield | Armenia Argentina | Club Atlético Belgrano | 1992 | €3.0m |
| 9 |  Oscar | Midfield - Attacking Midfield | Brazil Italy | São Paulo Futebol Clube | 1991 | €3.0m |
| 10 |  Xherdan Shaqiri | Midfield - Attacking Midfield | Switzerland Kosovo | FC Basel 1893 | 1991 | €2.0m |
| 11 |  Florian Kainz | Midfield - Attacking Midfield | Austria | 1.FC Köln | 1992 | €1.7m |
| 12 |  Claudio Aquino | Midfield - Attacking Midfield | Argentina | CSD Colo-Colo | 1991 | €1.5m |
| 13 |  Simone Verdi | Midfield - Attacking Midfield | Italy | Como 1907 | 1992 | €1.5m |
| 14 |  Filip Djuricic | Midfield - Attacking Midfield | Serbia | Panathinaikos FC | 1992 | €1.3m |
| 15 |  Óscar Romero | Midfield - Attacking Midfield | Paraguay | Sport Club Internacional | 1992 | €1.2m |
| 16 |  Florent Mollet | Midfield - Attacking Midfield | France | Without Club | 1991 | €1.2m |
| 17 |  Steven Zuber | Midfield - Attacking Midfield | Switzerland | FC Zürich | 1991 | €1.2m |
| 18 |  Petros Mantalos | Midfield - Attacking Midfield | Greece | AEK Athens | 1991 | €1.2m |
| 19 |  Christian Eriksen | Midfield - Attacking Midfield | Denmark | VfL Wolfsburg | 1992 | €4.0m |
| 20 |  Mario Götze | Midfield - Attacking Midfield | Germany | Eintracht Frankfurt | 1992 | €4.0m |
| 21 |  Philippe Coutinho | Midfield - Attacking Midfield | Brazil Portugal | Clube de Regatas Vasco da Gama | 1992 | €4.0m |
| 22 |  Andrej Kramaric | Midfield - Attacking Midfield | Croatia | TSG 1899 Hoffenheim | 1991 | €4.0m |
| 23 |  Sofiane Hanni | Midfield - Attacking Midfield | Algeria France | Al-Khor SC | 1990 | €1.0m |
| 24 |  Arthur Maia | Midfield - Attacking Midfield | Brazil | --- | 1992 | €1.0m |
| 25 |  Robert Zulj | Midfield - Attacking Midfield | Austria | Buriram United | 1992 | €0.9m |
| 26 |  Roberto Soriano | Midfield - Attacking Midfield | Italy Germany | Without Club | 1991 | €0.8m |
| 27 |  Dimitri Petratos | Midfield - Attacking Midfield | Australia Greece | Mohun Bagan Super Giant | 1992 | €0.8m |
| 28 |  Sergio Canales | Midfield - Attacking Midfield | Spain | CF Monterrey | 1991 | €6.0m |
| 29 |  Isco | Midfield - Attacking Midfield | Spain | Real Betis Balompié | 1992 | €6.0m |
| 30 |  Luis Alberto | Midfield - Attacking Midfield | Spain | Al-Duhail SC | 1992 | €7.0m |