| 1 |  Allan | Midfield - Defensive Midfield | Brazil | CR Flamengo | 1997 | €4.0m |
| 2 |  Andrés Cubas | Midfield - Defensive Midfield | Paraguay Argentina | Vancouver Whitecaps FC | 1996 | €4.0m |
| 3 |  Thiago Maia | Midfield - Defensive Midfield | Brazil | Sport Club Internacional | 1997 | €4.0m |
| 4 |  Jon Gorenc Stankovic | Midfield - Defensive Midfield | Slovenia | SK Sturm Graz | 1996 | €4.0m |
| 5 |  Jesper Karlström | Midfield - Defensive Midfield | Sweden | Udinese Calcio | 1995 | €4.0m |
| 6 |  Raniele | Midfield - Defensive Midfield | Brazil | Sport Club Corinthians Paulista | 1996 | €3.5m |
| 7 |  Leander Dendoncker | Midfield - Defensive Midfield | Belgium | Real Oviedo | 1995 | €4.5m |
| 8 |  Damian Szymanski | Midfield - Defensive Midfield | Poland | Legia Warszawa | 1995 | €3.5m |
| 9 |  Amir Hadziahmetovic | Midfield - Defensive Midfield | Bosnia-Herzegovina Denmark | Hull City | 1997 | €4.5m |
| 10 |  Artur | Midfield - Defensive Midfield | Brazil United States | Houston Dynamo FC | 1996 | €3.0m |
| 11 |  Kevin Lenini | Midfield - Defensive Midfield | Cape Verde Portugal | FC Krasnodar | 1997 | €5.0m |
| 12 |  Edimilson Fernandes | Midfield - Defensive Midfield | Switzerland | BSC Young Boys | 1996 | €3.0m |
| 13 |  Carlos Rodríguez | Midfield - Defensive Midfield | Mexico | CD Cruz Azul | 1997 | €5.0m |
| 14 |  Yvan Neyou | Midfield - Defensive Midfield | Cameroon France | Getafe CF | 1997 | €3.0m |
| 15 |  Arthur Melo | Midfield - Defensive Midfield | Brazil | Grêmio Foot-Ball Porto Alegrense | 1996 | €5.0m |
| 16 |  Obinna Nwobodo | Midfield - Defensive Midfield | Nigeria | FC Cincinnati | 1996 | €3.0m |
| 17 |  Matt Grimes | Midfield - Defensive Midfield | England | Coventry City | 1995 | €5.0m |
| 18 |  Santiago Colombatto | Midfield - Defensive Midfield | Argentina Italy | Real Oviedo | 1997 | €3.0m |
| 19 |  Danilo Barbosa | Midfield - Defensive Midfield | Brazil | Al-Ula FC | 1996 | €2.5m |
| 20 |  Habib Maïga | Midfield - Defensive Midfield | Cote d'Ivoire | Ferencvárosi TC | 1996 | €2.5m |
| 21 |  Mathias Normann | Midfield - Defensive Midfield | Norway | Al-Sailiya SC | 1996 | €2.5m |
| 22 |  Casper De Norre | Midfield - Defensive Midfield | Belgium | Millwall FC | 1997 | €2.5m |
| 23 |  Vladyslav Kochergin | Midfield - Defensive Midfield | Ukraine | Raków Częstochowa | 1996 | €2.5m |
| 24 |  Renato Tapia | Midfield - Defensive Midfield | Peru Spain | Al-Wasl FC | 1995 | €2.0m |
| 25 |  Lukas Kalvach | Midfield - Defensive Midfield | Czech Republic | Qatar SC | 1995 | €2.0m |
| 26 |  Jean-Philippe Gbamin | Midfield - Defensive Midfield | Cote d'Ivoire France | FC Metz | 1995 | €2.0m |
| 27 |  Dan Barlaser | Midfield - Defensive Midfield | England Türkiye | Hibernian FC | 1997 | €2.0m |
| 28 |  Florian Grillitsch | Midfield - Defensive Midfield | Austria | SC Braga | 1995 | €2.0m |
| 29 |  Filip Krovinovic | Midfield - Defensive Midfield | Croatia | HNK Hajduk Split | 1995 | €2.0m |
| 30 |  Nahuel Estévez | Midfield - Defensive Midfield | Argentina Spain | Parma Calcio 1913 | 1995 | €2.0m |