| 1 |  Ryoya Morishita | Midfield - Attacking Midfield | Japan | Blackburn Rovers | 1997 | €3.0m |
| 2 |  Sebastián Córdova | Midfield - Attacking Midfield | Mexico | Tigres UANL | 1997 | €3.5m |
| 3 |  Nicolás Benedetti | Midfield - Attacking Midfield | Colombia | Mazatlán FC | 1997 | €2.5m |
| 4 |  Kady Borges | Midfield - Attacking Midfield | Brazil Poland | Qarabağ FK | 1996 | €2.5m |
| 5 |  Rifat Zhemaletdinov | Midfield - Attacking Midfield | Russia | Akhmat Grozny | 1996 | €2.5m |
| 6 |  Dani de Wit | Midfield - Attacking Midfield | Netherlands | FC Utrecht | 1998 | €2.5m |
| 7 |  Todd Cantwell | Midfield - Attacking Midfield | England | Blackburn Rovers | 1998 | €3.5m |
| 8 |  Fredrik Jensen | Midfield - Attacking Midfield | Finland | Aris Thessaloniki | 1997 | €3.5m |
| 9 |  Amine Bassi | Midfield - Attacking Midfield | Morocco France | Houston Dynamo FC | 1997 | €3.5m |
| 10 |  Amine Hemia | Midfield - Attacking Midfield | France Algeria | EA Guingamp | 1998 | €2.5m |
| 11 |  Lima | Midfield - Attacking Midfield | Brazil | Fluminense Football Club | 1996 | €2.5m |
| 12 |  Francisco González Metilli | Midfield - Attacking Midfield | Argentina | Club Atlético Belgrano | 1997 | €2.2m |
| 13 |  Gabi Kanichowsky | Midfield - Attacking Midfield | Israel England | Ferencvárosi TC | 1997 | €2.2m |
| 14 |  Lucas Rodríguez | Midfield - Attacking Midfield | Argentina | Querétaro FC | 1997 | €2.0m |
| 15 |  Bersant Celina | Midfield - Attacking Midfield | Kosovo Norway | AIK | 1996 | €2.0m |
| 16 |  Dele Alli | Midfield - Attacking Midfield | England Nigeria | Without Club | 1996 | €2.0m |
| 17 |  Mohammed El Hankouri | Midfield - Attacking Midfield | Morocco Netherlands | Standard Liège | 1997 | €2.0m |
| 18 |  Adrian Beck | Midfield - Attacking Midfield | Germany | 1.FC Heidenheim 1846 | 1997 | €2.0m |
| 19 |  Dylan Chambost | Midfield - Attacking Midfield | France | Columbus Crew | 1997 | €2.0m |
| 20 |  Marvin Mehlem | Midfield - Attacking Midfield | Germany | Arminia Bielefeld | 1997 | €2.0m |
| 21 |  Samu | Midfield - Attacking Midfield | Portugal | Vitória Guimarães SC | 1996 | €1.8m |
| 22 |  David Tijanic | Midfield - Attacking Midfield | Slovenia | Al-Najma SC | 1997 | €1.8m |
| 23 |  Abdelhamid Sabiri | Midfield - Attacking Midfield | Morocco Germany | ACF Fiorentina | 1996 | €1.7m |
| 24 |  Selim Amallah | Midfield - Attacking Midfield | Morocco Belgium | Without Club | 1996 | €1.6m |
| 25 |  Randy Nteka | Midfield - Attacking Midfield | Angola France | Rayo Vallecano | 1997 | €1.5m |
| 26 |  Xadas | Midfield - Attacking Midfield | Portugal | Tianjin Jinmen Tiger | 1997 | €1.5m |
| 27 |  Ilzat Akhmetov | Midfield - Attacking Midfield | Russia Kyrgyzstan | Krylya Sovetov Samara | 1997 | €1.5m |
| 28 |  Rémi Oudin | Midfield - Attacking Midfield | France | US Catanzaro | 1996 | €1.5m |
| 29 |  Marco Richter | Midfield - Attacking Midfield | Germany | SV Darmstadt 98 | 1997 | €1.5m |
| 30 |  Grigoris Kastanos | Midfield - Attacking Midfield | Cyprus | Hellas Verona | 1998 | €1.5m |