| 1 |  Hákon Arnar Haraldsson | Midfield - Attacking Midfield | Iceland | LOSC Lille | 2003 | €18.0m |
| 2 |  Lazar Samardžić | Midfield - Attacking Midfield | Serbia Germany | Atalanta BC | 2002 | €17.0m |
| 3 |  Sem Steijn | Midfield - Attacking Midfield | Netherlands | Feyenoord Rotterdam | 2001 | €16.0m |
| 4 |  James McAtee | Midfield - Attacking Midfield | England | Nottingham Forest | 2002 | €20.0m |
| 5 |  Aimar Oroz | Midfield - Attacking Midfield | Spain | CA Osasuna | 2001 | €15.0m |
| 6 |  Fábio Carvalho | Midfield - Attacking Midfield | Portugal England | Brentford FC | 2002 | €14.0m |
| 7 |  Martin Baturina | Midfield - Attacking Midfield | Croatia | Como 1907 | 2003 | €22.0m |
| 8 |  Merlin Röhl | Midfield - Attacking Midfield | Germany | Everton FC | 2002 | €12.0m |
| 9 |  Mauricio | Midfield - Attacking Midfield | Brazil Paraguay | Sociedade Esportiva Palmeiras | 2001 | €12.0m |
| 10 |  Hannibal | Midfield - Attacking Midfield | Tunisia France | Burnley FC | 2003 | €12.0m |
| 11 |  Tommaso Baldanzi | Midfield - Attacking Midfield | Italy | AS Roma | 2003 | €12.0m |
| 12 |  Paul Nebel | Midfield - Attacking Midfield | Germany Ireland | 1.FSV Mainz 05 | 2002 | €24.0m |
| 13 |  Giovanni Fabbian | Midfield - Attacking Midfield | Italy | Bologna FC 1909 | 2003 | €12.0m |
| 14 |  Daniel Maldini | Midfield - Attacking Midfield | Italy Venezuela | Atalanta BC | 2001 | €10.0m |
| 15 |  Aaron Ramsey | Midfield - Attacking Midfield | England | Leicester City | 2003 | €10.0m |
| 16 |  Yuito Suzuki | Midfield - Attacking Midfield | Japan | SC Freiburg | 2001 | €10.0m |
| 17 |  Arsen Zakharyan | Midfield - Attacking Midfield | Russia | Real Sociedad | 2003 | €9.0m |
| 18 |  Farès Chaïbi | Midfield - Attacking Midfield | Algeria France | Eintracht Frankfurt | 2002 | €9.0m |
| 19 |  Jhon Jhon | Midfield - Attacking Midfield | Brazil | Red Bull Bragantino | 2002 | €9.0m |
| 20 |  Sergio Arribas | Midfield - Attacking Midfield | Spain | UD Almería | 2001 | €8.0m |
| 21 |  Mateusz Bogusz | Midfield - Attacking Midfield | Poland | CD Cruz Azul | 2001 | €7.5m |
| 22 |  Giovanni Reyna | Midfield - Attacking Midfield | United States Portugal | Borussia Mönchengladbach | 2002 | €7.0m |
| 23 |  Niko Jankovic | Midfield - Attacking Midfield | Croatia | HNK Rijeka | 2001 | €6.5m |
| 24 |  Gaetano Oristanio | Midfield - Attacking Midfield | Italy | Parma Calcio 1913 | 2002 | €6.0m |
| 25 |  Pablo Torre | Midfield - Attacking Midfield | Spain | RCD Mallorca | 2003 | €6.0m |
| 26 |  Tomas Suslov | Midfield - Attacking Midfield | Slovakia | Hellas Verona | 2002 | €6.0m |
| 27 |  Fabian Rieder | Midfield - Attacking Midfield | Switzerland | FC Augsburg | 2002 | €6.0m |
| 28 |  Unai Gómez | Midfield - Attacking Midfield | Spain | Athletic Bilbao | 2003 | €6.0m |
| 29 |  Tino Anjorin | Midfield - Attacking Midfield | England Nigeria | Torino FC | 2001 | €6.0m |
| 30 |  Harvey Elliott | Midfield - Attacking Midfield | England | Aston Villa | 2003 | €30.0m |