| 1 |  Lucas Beltrán | Midfield - Attacking Midfield | Argentina Italy | Valencia CF | 2001 | €18.0m |
| 2 |  Fábio Vieira | Midfield - Attacking Midfield | Portugal | Hamburger SV | 2000 | €22.0m |
| 3 |  Romano Schmid | Midfield - Attacking Midfield | Austria | SV Werder Bremen | 2000 | €17.0m |
| 4 |  Finn Azaz | Midfield - Attacking Midfield | Ireland England | Southampton FC | 2000 | €16.0m |
| 5 |  Eduard Spertsyan | Midfield - Attacking Midfield | Armenia Russia | FC Krasnodar | 2000 | €25.0m |
| 6 |  Brenden Aaronson | Midfield - Attacking Midfield | United States | Leeds United | 2000 | €15.0m |
| 7 |  Mikkel Damsgaard | Midfield - Attacking Midfield | Denmark | Brentford FC | 2000 | €28.0m |
| 8 |  Bitello | Midfield - Attacking Midfield | Brazil | Dynamo Moscow | 2000 | €12.0m |
| 9 |  Mauricio | Midfield - Attacking Midfield | Brazil Paraguay | Sociedade Esportiva Palmeiras | 2001 | €12.0m |
| 10 |  Albert Grønbæk | Midfield - Attacking Midfield | Denmark | Genoa CFC | 2001 | €11.0m |
| 11 |  Artem Bondarenko | Midfield - Attacking Midfield | Ukraine | Shakhtar Donetsk | 2000 | €10.0m |
| 12 |  André Almeida | Midfield - Attacking Midfield | Portugal | Valencia CF | 2000 | €10.0m |
| 13 |  Toni Fruk | Midfield - Attacking Midfield | Croatia | HNK Rijeka | 2001 | €10.0m |
| 14 |  Ernest Muci | Midfield - Attacking Midfield | Albania | Trabzonspor | 2001 | €10.0m |
| 15 |  Emile Smith Rowe | Midfield - Attacking Midfield | England | Fulham FC | 2000 | €30.0m |
| 16 |  Pavel Sulc | Midfield - Attacking Midfield | Czech Republic | Olympique Lyon | 2000 | €10.0m |
| 17 |  Sven Mijnans | Midfield - Attacking Midfield | Netherlands | AZ Alkmaar | 2000 | €9.0m |
| 18 |  Mateusz Bogusz | Midfield - Attacking Midfield | Poland | CD Cruz Azul | 2001 | €7.5m |
| 19 |  Fisayo Dele-Bashiru | Midfield - Attacking Midfield | Nigeria England | SS Lazio | 2001 | €7.5m |
| 20 |  Himad Abdelli | Midfield - Attacking Midfield | Algeria France | Angers SCO | 1999 | €7.0m |
| 21 |  Matteo Tramoni | Midfield - Attacking Midfield | Italy France | Pisa Sporting Club | 2000 | €7.0m |
| 22 |  Anis Mehmeti | Midfield - Attacking Midfield | Albania England | Bristol City | 2001 | €7.0m |
| 23 |  Niko Jankovic | Midfield - Attacking Midfield | Croatia | HNK Rijeka | 2001 | €6.5m |
| 24 |  David Da Costa | Midfield - Attacking Midfield | Portugal France | Portland Timbers | 2001 | €6.0m |
| 25 |  Charles De Ketelaere | Midfield - Attacking Midfield | Belgium | Atalanta BC | 2001 | €35.0m |
| 26 |  Dejan Kulusevski | Midfield - Attacking Midfield | Sweden North Macedonia | Tottenham Hotspur | 2000 | €50.0m |
| 27 |  Morgan Gibbs-White | Midfield - Attacking Midfield | England Jamaica | Nottingham Forest | 2000 | €50.0m |
| 28 |  Gabri Veiga | Midfield - Attacking Midfield | Spain | FC Porto | 2002 | €18.0m |
| 29 |  Lazar Samardžić | Midfield - Attacking Midfield | Serbia Germany | Atalanta BC | 2002 | €17.0m |
| 30 |  Sem Steijn | Midfield - Attacking Midfield | Netherlands | Feyenoord Rotterdam | 2001 | €16.0m |