| 1 |  Luis Alberto | Midfield - Attacking Midfield | Spain | Al-Duhail SC | 1992 | €7.0m |
| 2 |  Hans Vanaken | Midfield - Attacking Midfield | Belgium | Club Brugge KV | 1992 | €7.0m |
| 3 |  Abdoulaye Doucouré | Midfield - Attacking Midfield | Mali France | NEOM SC | 1993 | €7.0m |
| 4 |  Gustavo Scarpa | Midfield - Attacking Midfield | Brazil Italy | Clube Atlético Mineiro | 1994 | €7.5m |
| 5 |  Luciano Acosta | Midfield - Attacking Midfield | Argentina | Fluminense Football Club | 1994 | €6.0m |
| 6 |  Adrien Thomasson | Midfield - Attacking Midfield | France Croatia | RC Lens | 1993 | €5.0m |
| 7 |  Talisca | Midfield - Attacking Midfield | Brazil | Fenerbahce | 1994 | €10.0m |
| 8 |  Anastasios Bakasetas | Midfield - Attacking Midfield | Greece | Panathinaikos FC | 1993 | €4.0m |
| 9 |  Diego Valdés | Midfield - Attacking Midfield | Chile | CA Vélez Sarsfield | 1994 | €3.5m |
| 10 |  Kristoffer Zachariassen | Midfield - Attacking Midfield | Norway | Ferencvárosi TC | 1994 | €3.5m |
| 11 |  Sofiane Boufal | Midfield - Attacking Midfield | Morocco France | Union Saint-Gilloise | 1993 | €3.5m |
| 12 |  Nicolae Stanciu | Midfield - Attacking Midfield | Romania | Genoa CFC | 1993 | €3.5m |
| 13 |  Kevin Stöger | Midfield - Attacking Midfield | Austria | Borussia Mönchengladbach | 1993 | €3.5m |
| 14 |  Albert Rusnák | Midfield - Attacking Midfield | Slovakia | Seattle Sounders FC | 1994 | €3.5m |
| 15 |  Jesse Lingard | Midfield - Attacking Midfield | England | FC Seoul | 1992 | €3.0m |
| 16 |  Thorgan Hazard | Midfield - Attacking Midfield | Belgium | RSC Anderlecht | 1993 | €2.5m |
| 17 |  Kenan Karaman | Midfield - Attacking Midfield | Türkiye Germany | FC Schalke 04 | 1994 | €2.5m |
| 18 |  Carles Gil | Midfield - Attacking Midfield | Spain | New England Revolution | 1992 | €2.5m |
| 19 |  Ruslan Malinovskyi | Midfield - Attacking Midfield | Ukraine | Genoa CFC | 1993 | €2.5m |
| 20 |  Giorgian de Arrascaeta | Midfield - Attacking Midfield | Uruguay Italy | CR Flamengo | 1994 | €15.0m |
| 21 |  Hany Mukhtar | Midfield - Attacking Midfield | Germany Sudan | Nashville SC | 1995 | €6.0m |
| 22 |  Isco | Midfield - Attacking Midfield | Spain | Real Betis Balompié | 1992 | €6.0m |
| 23 |  Marcelino Moreno | Midfield - Attacking Midfield | Argentina | CA Lanús | 1995 | €5.0m |
| 24 |  Kaku | Midfield - Attacking Midfield | Paraguay Argentina | Al-Ain FC | 1995 | €4.5m |
| 25 |  Christian Eriksen | Midfield - Attacking Midfield | Denmark | VfL Wolfsburg | 1992 | €4.0m |
| 26 |  Mario Götze | Midfield - Attacking Midfield | Germany | Eintracht Frankfurt | 1992 | €4.0m |
| 27 |  Philippe Coutinho | Midfield - Attacking Midfield | Brazil Portugal | Clube de Regatas Vasco da Gama | 1992 | €4.0m |
| 28 |  Neymar | Midfield - Attacking Midfield | Brazil | Santos FC | 1992 | €11.0m |
| 29 |  Oscar | Midfield - Attacking Midfield | Brazil Italy | São Paulo Futebol Clube | 1991 | €3.0m |
| 30 |  Enis Bardhi | Midfield - Attacking Midfield | North Macedonia | Konyaspor | 1995 | €3.0m |