| 1 |  Aitor Cantalapiedra | Midfield - Attacking Midfield | Spain | Esporte Clube Vitória | 1996 | €1.8m |
| 2 |  Abdelhamid Sabiri | Midfield - Attacking Midfield | Morocco Germany | ACF Fiorentina | 1996 | €1.7m |
| 3 |  Luciano Cabral | Midfield - Attacking Midfield | Chile Argentina | CA Independiente | 1995 | €2.0m |
| 4 |  Bersant Celina | Midfield - Attacking Midfield | Kosovo Norway | AIK | 1996 | €2.0m |
| 5 |  Selim Amallah | Midfield - Attacking Midfield | Morocco Belgium | Without Club | 1996 | €1.6m |
| 6 |  Dele Alli | Midfield - Attacking Midfield | England Nigeria | Without Club | 1996 | €2.0m |
| 7 |  Vito van Crooij | Midfield - Attacking Midfield | Netherlands | NEC Nijmegen | 1996 | €1.5m |
| 8 |  Ramadan Sobhi | Midfield - Attacking Midfield | Egypt | Pyramids FC | 1997 | €1.5m |
| 9 |  Rémi Oudin | Midfield - Attacking Midfield | France | US Catanzaro | 1996 | €1.5m |
| 10 |  Arno Verschueren | Midfield - Attacking Midfield | Belgium | Twente Enschede FC | 1997 | €1.5m |
| 11 |  Matheus Savio | Midfield - Attacking Midfield | Brazil Italy | Urawa Red Diamonds | 1997 | €1.5m |
| 12 |  Leonardo Heredia | Midfield - Attacking Midfield | Argentina | CA Central Córdoba (SdE) | 1996 | €1.5m |
| 13 |  Bartosz Kapustka | Midfield - Attacking Midfield | Poland | Legia Warszawa | 1996 | €1.5m |
| 14 |  Danel Sinani | Midfield - Attacking Midfield | Luxembourg Serbia | FC St. Pauli | 1997 | €1.5m |
| 15 |  Francisco González Metilli | Midfield - Attacking Midfield | Argentina | Club Atlético Belgrano | 1997 | €2.2m |
| 16 |  Emanuel Reynoso | Midfield - Attacking Midfield | Argentina | CA Talleres | 1995 | €2.2m |
| 17 |  Pedrinho | Midfield - Attacking Midfield | Brazil | Konyaspor | 1996 | €1.3m |
| 18 |  Ryoma Watanabe | Midfield - Attacking Midfield | Japan | Urawa Red Diamonds | 1996 | €1.3m |
| 19 |  Gaétan Weissbeck | Midfield - Attacking Midfield | France | Apollon Limassol | 1997 | €1.3m |
| 20 |  Valeriy Gromyko | Midfield - Attacking Midfield | Belarus | Kairat Almaty | 1997 | €1.2m |
| 21 |  Max Meyer | Midfield - Attacking Midfield | Germany | APOEL Nicosia | 1995 | €1.2m |
| 22 |  Thaciano | Midfield - Attacking Midfield | Brazil | Santos FC | 1995 | €1.2m |
| 23 |  Adama Traoré | Midfield - Attacking Midfield | Mali | Amed SK | 1995 | €1.2m |
| 24 |  Matheus Jesus | Midfield - Attacking Midfield | Brazil | V-Varen Nagasaki | 1997 | €1.2m |
| 25 |  Efkan Bekiroğlu | Midfield - Attacking Midfield | Türkiye Germany | Göztepe | 1995 | €1.2m |
| 26 |  Jamie McGrath | Midfield - Attacking Midfield | Ireland | Hibernian FC | 1996 | €1.2m |
| 27 |  Rifat Zhemaletdinov | Midfield - Attacking Midfield | Russia | Akhmat Grozny | 1996 | €2.5m |
| 28 |  Anton Miranchuk | Midfield - Attacking Midfield | Russia | Dynamo Moscow | 1995 | €2.5m |
| 29 |  Lima | Midfield - Attacking Midfield | Brazil | Fluminense Football Club | 1996 | €2.5m |
| 30 |  Kady Borges | Midfield - Attacking Midfield | Brazil Poland | Qarabağ FK | 1996 | €2.5m |