| 1 |  Enis Bardhi | Midfield - Attacking Midfield | North Macedonia | Konyaspor | 1995 | €3.0m |
| 2 |  Antonín Barák | Midfield - Attacking Midfield | Czech Republic | UC Sampdoria | 1994 | €2.5m |
| 3 |  Lima | Midfield - Attacking Midfield | Brazil | Fluminense Football Club | 1996 | €2.5m |
| 4 |  Anton Miranchuk | Midfield - Attacking Midfield | Russia | Dynamo Moscow | 1995 | €2.5m |
| 5 |  Bernard Mensah | Midfield - Attacking Midfield | Ghana | Al-Nasr SC (UAE) | 1994 | €2.5m |
| 6 |  Kady Borges | Midfield - Attacking Midfield | Brazil Poland | Qarabağ FK | 1996 | €2.5m |
| 7 |  Víctor Guzmán | Midfield - Attacking Midfield | Mexico | CF Pachuca | 1995 | €2.3m |
| 8 |  Emanuel Reynoso | Midfield - Attacking Midfield | Argentina | CA Talleres | 1995 | €2.2m |
| 9 |  Matías Rojas | Midfield - Attacking Midfield | Paraguay | Portland Timbers | 1995 | €3.5m |
| 10 |  Albert Rusnák | Midfield - Attacking Midfield | Slovakia | Seattle Sounders FC | 1994 | €3.5m |
| 11 |  Ghayas Zahid | Midfield - Attacking Midfield | Norway | FK Partizan Belgrade | 1994 | €2.0m |
| 12 |  Mijat Gacinovic | Midfield - Attacking Midfield | Serbia Bosnia-Herzegovina | AEK Athens | 1995 | €2.0m |
| 13 |  Luciano Cabral | Midfield - Attacking Midfield | Chile Argentina | CA Independiente | 1995 | €2.0m |
| 14 |  Dele Alli | Midfield - Attacking Midfield | England Nigeria | Without Club | 1996 | €2.0m |
| 15 |  João Mendes | Midfield - Attacking Midfield | Portugal | Kayserispor | 1994 | €2.0m |
| 16 |  Erik Thommy | Midfield - Attacking Midfield | Germany | Sporting Kansas City | 1994 | €1.8m |
| 17 |  Mathieu Maertens | Midfield - Attacking Midfield | Belgium | Oud-Heverlee Leuven | 1995 | €1.8m |
| 18 |  Aitor Cantalapiedra | Midfield - Attacking Midfield | Spain | Esporte Clube Vitória | 1996 | €1.8m |
| 19 |  Samu | Midfield - Attacking Midfield | Portugal | Vitória Guimarães SC | 1996 | €1.8m |
| 20 |  Serginho | Midfield - Attacking Midfield | China Brazil | Beijing Guoan | 1995 | €1.7m |
| 21 |  Tomás Pochettino | Midfield - Attacking Midfield | Argentina Italy | Fortaleza Esporte Clube | 1996 | €4.0m |
| 22 |  David Terans | Midfield - Attacking Midfield | Uruguay | CA Peñarol | 1994 | €1.5m |
| 23 |  Vitor Bueno | Midfield - Attacking Midfield | Brazil Italy | Cerezo Osaka | 1994 | €1.5m |
| 24 |  Bruno Nazário | Midfield - Attacking Midfield | Brazil | Henan FC | 1995 | €1.5m |
| 25 |  Paulinho | Midfield - Attacking Midfield | Brazil | Without Club | 1994 | €1.5m |
| 26 |  Vito van Crooij | Midfield - Attacking Midfield | Netherlands | NEC Nijmegen | 1996 | €1.5m |
| 27 |  Leonardo Heredia | Midfield - Attacking Midfield | Argentina | CA Central Córdoba (SdE) | 1996 | €1.5m |
| 28 |  Thomas Murg | Midfield - Attacking Midfield | Austria | PAOK Thessaloniki | 1994 | €1.5m |
| 29 |  Max Meyer | Midfield - Attacking Midfield | Germany | APOEL Nicosia | 1995 | €1.2m |
| 30 |  Thaciano | Midfield - Attacking Midfield | Brazil | Santos FC | 1995 | €1.2m |