| 1 |  Ismaël Bennacer | Midfield - Defensive Midfield | Algeria France | GNK Dinamo Zagreb | 1997 | €15.0m |
| 2 |  Sofyan Amrabat | Midfield - Defensive Midfield | Morocco Netherlands | Real Betis Balompié | 1996 | €17.0m |
| 3 |  Lucas Torreira | Midfield - Defensive Midfield | Uruguay Spain | Galatasaray | 1996 | €13.0m |
| 4 |  Atakan Karazor | Midfield - Defensive Midfield | Türkiye Germany | VfB Stuttgart | 1996 | €12.0m |
| 5 |  Rolando Mandragora | Midfield - Defensive Midfield | Italy | ACF Fiorentina | 1997 | €12.0m |
| 6 |  In-beom Hwang | Midfield - Defensive Midfield | Korea, South | Feyenoord Rotterdam | 1996 | €10.0m |
| 7 |  Luis Chávez | Midfield - Defensive Midfield | Mexico | Dynamo Moscow | 1996 | €8.0m |
| 8 |  Jerdy Schouten | Midfield - Defensive Midfield | Netherlands | PSV Eindhoven | 1997 | €22.0m |
| 9 |  Daniil Fomin | Midfield - Defensive Midfield | Russia | Dynamo Moscow | 1997 | €8.0m |
| 10 |  Dmitriy Barinov | Midfield - Defensive Midfield | Russia | Lokomotiv Moscow | 1996 | €8.0m |
| 11 |  Moatasem Al-Musrati | Midfield - Defensive Midfield | Libya Portugal | Hellas Verona | 1996 | €8.0m |
| 12 |  Pablo Rosario | Midfield - Defensive Midfield | Dominican Republic Netherlands | FC Porto | 1997 | €8.0m |
| 13 |  Santiago Ascacíbar | Midfield - Defensive Midfield | Argentina Italy | Club Estudiantes de La Plata | 1997 | €7.0m |
| 14 |  Kristijan Jakic | Midfield - Defensive Midfield | Croatia | FC Augsburg | 1997 | €6.5m |
| 15 |  Josh Cullen | Midfield - Defensive Midfield | Ireland England | Burnley FC | 1996 | €6.5m |
| 16 |  Ibrahima Sissoko | Midfield - Defensive Midfield | Mali France | VfL Bochum | 1997 | €6.0m |
| 17 |  Christopher Martins | Midfield - Defensive Midfield | Luxembourg Cape Verde | Spartak Moscow | 1997 | €6.0m |
| 18 |  Maxime Lopez | Midfield - Defensive Midfield | France Algeria | Paris FC | 1997 | €6.0m |
| 19 |  Ibrahim Sangaré | Midfield - Defensive Midfield | Cote d'Ivoire | Nottingham Forest | 1997 | €24.0m |
| 20 |  Marc Roca | Midfield - Defensive Midfield | Spain | Real Betis Balompié | 1996 | €6.0m |
| 21 |  Vítor Carvalho | Midfield - Defensive Midfield | Brazil | SC Braga | 1997 | €6.0m |
| 22 |  Mathías Villasanti | Midfield - Defensive Midfield | Paraguay | Grêmio Foot-Ball Porto Alegrense | 1997 | €6.0m |
| 23 |  Patrick Berg | Midfield - Defensive Midfield | Norway | FK Bodø/Glimt | 1997 | €6.0m |
| 24 |  Rúben Neves | Midfield - Defensive Midfield | Portugal | Al-Hilal SFC | 1997 | €25.0m |
| 25 |  Kevin Lenini | Midfield - Defensive Midfield | Cape Verde Portugal | FC Krasnodar | 1997 | €5.0m |
| 26 |  Carlos Rodríguez | Midfield - Defensive Midfield | Mexico | CD Cruz Azul | 1997 | €5.0m |
| 27 |  Arthur Melo | Midfield - Defensive Midfield | Brazil | Grêmio Foot-Ball Porto Alegrense | 1996 | €5.0m |
| 28 |  Pedro Chirivella | Midfield - Defensive Midfield | Spain | Panathinaikos FC | 1997 | €5.0m |
| 29 |  Yves Bissouma | Midfield - Defensive Midfield | Mali Cote d'Ivoire | Tottenham Hotspur | 1996 | €25.0m |
| 30 |  Edson Álvarez | Midfield - Defensive Midfield | Mexico | Fenerbahce | 1997 | €25.0m |