| 1 |  Daniel Maldini | Midfield - Attacking Midfield | Italy Venezuela | Atalanta BC | 2001 | €10.0m |
| 2 |  Ernest Muci | Midfield - Attacking Midfield | Albania | Trabzonspor | 2001 | €10.0m |
| 3 |  Toni Fruk | Midfield - Attacking Midfield | Croatia | HNK Rijeka | 2001 | €10.0m |
| 4 |  André Almeida | Midfield - Attacking Midfield | Portugal | Valencia CF | 2000 | €10.0m |
| 5 |  Artem Bondarenko | Midfield - Attacking Midfield | Ukraine | Shakhtar Donetsk | 2000 | €10.0m |
| 6 |  Yuito Suzuki | Midfield - Attacking Midfield | Japan | SC Freiburg | 2001 | €10.0m |
| 7 |  Sven Mijnans | Midfield - Attacking Midfield | Netherlands | AZ Alkmaar | 2000 | €9.0m |
| 8 |  Albert Grønbæk | Midfield - Attacking Midfield | Denmark | Genoa CFC | 2001 | €11.0m |
| 9 |  Mauricio | Midfield - Attacking Midfield | Brazil Paraguay | Sociedade Esportiva Palmeiras | 2001 | €12.0m |
| 10 |  Bitello | Midfield - Attacking Midfield | Brazil | Dynamo Moscow | 2000 | €12.0m |
| 11 |  Sergio Arribas | Midfield - Attacking Midfield | Spain | UD Almería | 2001 | €8.0m |
| 12 |  Mateusz Bogusz | Midfield - Attacking Midfield | Poland | CD Cruz Azul | 2001 | €7.5m |
| 13 |  Fisayo Dele-Bashiru | Midfield - Attacking Midfield | Nigeria England | SS Lazio | 2001 | €7.5m |
| 14 |  Matteo Tramoni | Midfield - Attacking Midfield | Italy France | Pisa Sporting Club | 2000 | €7.0m |
| 15 |  Anis Mehmeti | Midfield - Attacking Midfield | Albania England | Bristol City | 2001 | €7.0m |
| 16 |  Niko Jankovic | Midfield - Attacking Midfield | Croatia | HNK Rijeka | 2001 | €6.5m |
| 17 |  Tino Anjorin | Midfield - Attacking Midfield | England Nigeria | Torino FC | 2001 | €6.0m |
| 18 |  David Da Costa | Midfield - Attacking Midfield | Portugal France | Portland Timbers | 2001 | €6.0m |
| 19 |  Muhammed Cham | Midfield - Attacking Midfield | Austria | SK Slavia Prague | 2000 | €5.5m |
| 20 |  Afonso Sousa | Midfield - Attacking Midfield | Portugal | Samsunspor | 2000 | €5.0m |
| 21 |  Brenden Aaronson | Midfield - Attacking Midfield | United States | Leeds United | 2000 | €15.0m |
| 22 |  Yari Verschaeren | Midfield - Attacking Midfield | Belgium | RSC Anderlecht | 2001 | €5.0m |
| 23 |  Aimar Oroz | Midfield - Attacking Midfield | Spain | CA Osasuna | 2001 | €15.0m |
| 24 |  Iván Jaime | Midfield - Attacking Midfield | Spain | CF Montréal | 2000 | €5.0m |
| 25 |  Santiago Rodríguez | Midfield - Attacking Midfield | Uruguay | Botafogo de Futebol e Regatas | 2000 | €4.5m |
| 26 |  Matko Miljevic | Midfield - Attacking Midfield | United States Argentina | CA Huracán | 2001 | €4.0m |
| 27 |  Gianluca Gaetano | Midfield - Attacking Midfield | Italy | Cagliari Calcio | 2000 | €4.0m |
| 28 |  Nicolás Fernández Mercau | Midfield - Attacking Midfield | Argentina Spain | New York City FC | 2000 | €4.0m |
| 29 |  Nico Melamed | Midfield - Attacking Midfield | Spain Argentina | UD Almería | 2001 | €4.0m |
| 30 |  Carlos Palacios | Midfield - Attacking Midfield | Chile | CA Boca Juniors | 2000 | €4.0m |