| 1 |  Mads Frøkjaer-Jensen | Midfield - Attacking Midfield | Denmark | Preston North End | 1999 | €3.5m |
| 2 |  Todd Cantwell | Midfield - Attacking Midfield | England | Blackburn Rovers | 1998 | €3.5m |
| 3 |  Dominik Fitz | Midfield - Attacking Midfield | Austria | Minnesota United FC | 1999 | €3.5m |
| 4 |  Hyun-seok Hong | Midfield - Attacking Midfield | Korea, South | FC Nantes | 1999 | €3.5m |
| 5 |  Luka Ivanušec | Midfield - Attacking Midfield | Croatia | PAOK Thessaloniki | 1998 | €3.5m |
| 6 |  Amine Bassi | Midfield - Attacking Midfield | Morocco France | Houston Dynamo FC | 1997 | €3.5m |
| 7 |  Abdülkadir Ömür | Midfield - Attacking Midfield | Türkiye | Antalyaspor | 1999 | €3.6m |
| 8 |  Carlo Holse | Midfield - Attacking Midfield | Denmark | Samsunspor | 1999 | €3.8m |
| 9 |  Willum Thór Willumsson | Midfield - Attacking Midfield | Iceland | Birmingham City | 1998 | €3.8m |
| 10 |  Callum O'Hare | Midfield - Attacking Midfield | England Ireland | Sheffield United | 1998 | €3.2m |
| 11 |  Daan Heymans | Midfield - Attacking Midfield | Belgium | KRC Genk | 1999 | €3.0m |
| 12 |  Kanya Fujimoto | Midfield - Attacking Midfield | Japan | Birmingham City | 1999 | €4.0m |
| 13 |  Igor Gomes | Midfield - Attacking Midfield | Brazil | Clube Atlético Mineiro | 1999 | €3.0m |
| 14 |  Woo-yeong Jeong | Midfield - Attacking Midfield | Korea, South | 1.FC Union Berlin | 1999 | €4.0m |
| 15 |  Nedim Bajrami | Midfield - Attacking Midfield | Albania Switzerland | Rangers FC | 1999 | €3.0m |
| 16 |  Alexandru Mățan | Midfield - Attacking Midfield | Romania | Panetolikos GFS | 1999 | €2.8m |
| 17 |  Amine Hemia | Midfield - Attacking Midfield | France Algeria | EA Guingamp | 1998 | €2.5m |
| 18 |  Kevin Castañeda | Midfield - Attacking Midfield | Mexico | Club Tijuana | 1999 | €2.5m |
| 19 |  Luuk Brouwers | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 1998 | €2.5m |
| 20 |  Nuno Santos | Midfield - Attacking Midfield | Portugal | Vitória Guimarães SC | 1999 | €2.5m |
| 21 |  Giorgi Chakvetadze | Midfield - Attacking Midfield | Georgia | Watford FC | 1999 | €4.5m |
| 22 |  Michael Baidoo | Midfield - Attacking Midfield | Ghana | Umm Salal SC | 1999 | €2.5m |
| 23 |  André Franco | Midfield - Attacking Midfield | Portugal | Chicago Fire FC | 1998 | €2.5m |
| 24 |  Dani de Wit | Midfield - Attacking Midfield | Netherlands | FC Utrecht | 1998 | €2.5m |
| 25 |  Scott Twine | Midfield - Attacking Midfield | England | Bristol City | 1999 | €4.5m |
| 26 |  Olimpiu Moruțan | Midfield - Attacking Midfield | Romania | Aris Thessaloniki | 1999 | €2.4m |
| 27 |  Álex Collado | Midfield - Attacking Midfield | Spain | Al-Shamal SC | 1999 | €2.2m |
| 28 |  Julian Justvan | Midfield - Attacking Midfield | Germany | 1.FC Nuremberg | 1998 | €2.2m |
| 29 |  Luka Ilic | Midfield - Attacking Midfield | Serbia | Real Oviedo | 1999 | €2.0m |
| 30 |  Yeison Guzmán | Midfield - Attacking Midfield | Colombia | Fortaleza Esporte Clube | 1998 | €2.0m |