| 1 |  Daniil Fomin | Midfield - Defensive Midfield | Russia | Dynamo Moscow | 1997 | €8.0m |
| 2 |  Moatasem Al-Musrati | Midfield - Defensive Midfield | Libya Portugal | Hellas Verona | 1996 | €8.0m |
| 3 |  Pablo Rosario | Midfield - Defensive Midfield | Dominican Republic Netherlands | FC Porto | 1997 | €8.0m |
| 4 |  Dmitriy Barinov | Midfield - Defensive Midfield | Russia | Lokomotiv Moscow | 1996 | €8.0m |
| 5 |  Rolando Mandragora | Midfield - Defensive Midfield | Italy | ACF Fiorentina | 1997 | €12.0m |
| 6 |  Luis Chávez | Midfield - Defensive Midfield | Mexico | Dynamo Moscow | 1996 | €8.0m |
| 7 |  Kalvin Phillips | Midfield - Defensive Midfield | England Jamaica | Manchester City | 1995 | €12.0m |
| 8 |  Atakan Karazor | Midfield - Defensive Midfield | Türkiye Germany | VfB Stuttgart | 1996 | €12.0m |
| 9 |  Lucas Torreira | Midfield - Defensive Midfield | Uruguay Spain | Galatasaray | 1996 | €13.0m |
| 10 |  Santiago Ascacíbar | Midfield - Defensive Midfield | Argentina Italy | Club Estudiantes de La Plata | 1997 | €7.0m |
| 11 |  Josh Cullen | Midfield - Defensive Midfield | Ireland England | Burnley FC | 1996 | €6.5m |
| 12 |  Kristijan Jakic | Midfield - Defensive Midfield | Croatia | FC Augsburg | 1997 | €6.5m |
| 13 |  Christopher Martins | Midfield - Defensive Midfield | Luxembourg Cape Verde | Spartak Moscow | 1997 | €6.0m |
| 14 |  Vítor Carvalho | Midfield - Defensive Midfield | Brazil | SC Braga | 1997 | €6.0m |
| 15 |  Mathías Villasanti | Midfield - Defensive Midfield | Paraguay | Grêmio Foot-Ball Porto Alegrense | 1997 | €6.0m |
| 16 |  Marc Roca | Midfield - Defensive Midfield | Spain | Real Betis Balompié | 1996 | €6.0m |
| 17 |  Pedro Chirivella | Midfield - Defensive Midfield | Spain | Panathinaikos FC | 1997 | €5.0m |
| 18 |  Arthur Melo | Midfield - Defensive Midfield | Brazil | Grêmio Foot-Ball Porto Alegrense | 1996 | €5.0m |
| 19 |  Kevin Lenini | Midfield - Defensive Midfield | Cape Verde Portugal | FC Krasnodar | 1997 | €5.0m |
| 20 |  Wilfred Ndidi | Midfield - Defensive Midfield | Nigeria England | Besiktas JK | 1996 | €15.0m |
| 21 |  Carlos Rodríguez | Midfield - Defensive Midfield | Mexico | CD Cruz Azul | 1997 | €5.0m |
| 22 |  Amir Hadziahmetovic | Midfield - Defensive Midfield | Bosnia-Herzegovina Denmark | Hull City | 1997 | €4.5m |
| 23 |  Andrés Cubas | Midfield - Defensive Midfield | Paraguay Argentina | Vancouver Whitecaps FC | 1996 | €4.0m |
| 24 |  Thiago Maia | Midfield - Defensive Midfield | Brazil | Sport Club Internacional | 1997 | €4.0m |
| 25 |  Marko Grujić | Midfield - Defensive Midfield | Serbia | AEK Athens | 1996 | €4.0m |
| 26 |  Jon Gorenc Stankovic | Midfield - Defensive Midfield | Slovenia | SK Sturm Graz | 1996 | €4.0m |
| 27 |  Allan | Midfield - Defensive Midfield | Brazil | CR Flamengo | 1997 | €4.0m |
| 28 |  Keaton Parks | Midfield - Defensive Midfield | United States | New York City FC | 1997 | €3.5m |
| 29 |  Raniele | Midfield - Defensive Midfield | Brazil | Sport Club Corinthians Paulista | 1996 | €3.5m |
| 30 |  Kevin Gutiérrez | Midfield - Defensive Midfield | Argentina | Defensa y Justicia | 1997 | €3.5m |