| 1 |  André | Midfield - Defensive Midfield | Brazil | Wolverhampton Wanderers | 2001 | €28.0m |
| 2 |  Samuele Ricci | Midfield - Defensive Midfield | Italy | AC Milan | 2001 | €30.0m |
| 3 |  Nicolò Rovella | Midfield - Defensive Midfield | Italy | SS Lazio | 2001 | €30.0m |
| 4 |  Alan Varela | Midfield - Defensive Midfield | Argentina | FC Porto | 2001 | €32.0m |
| 5 |  Billy Gilmour | Midfield - Defensive Midfield | Scotland | SSC Napoli | 2001 | €20.0m |
| 6 |  Kaishu Sano | Midfield - Defensive Midfield | Japan | 1.FSV Mainz 05 | 2000 | €20.0m |
| 7 |  Raphael Onyedika | Midfield - Defensive Midfield | Nigeria | Club Brugge KV | 2001 | €20.0m |
| 8 |  James Garner | Midfield - Defensive Midfield | England | Everton FC | 2001 | €18.0m |
| 9 |  Richard Ríos | Midfield - Defensive Midfield | Colombia | SL Benfica | 2000 | €16.0m |
| 10 |  Samú Costa | Midfield - Defensive Midfield | Portugal | RCD Mallorca | 2000 | €15.0m |
| 11 |  Martinelli | Midfield - Defensive Midfield | Brazil | Fluminense Football Club | 2001 | €14.0m |
| 12 |  Tomás Händel | Midfield - Defensive Midfield | Portugal Austria | Red Star Belgrade | 2000 | €13.0m |
| 13 |  Kristjan Asllani | Midfield - Defensive Midfield | Albania Italy | Torino FC | 2002 | €13.0m |
| 14 |  Santiago Hezze | Midfield - Defensive Midfield | Argentina Poland | Olympiacos Piraeus | 2001 | €12.0m |
| 15 |  Volodymyr Brazhko | Midfield - Defensive Midfield | Ukraine | Dynamo Kyiv | 2002 | €12.0m |
| 16 |  Angelo Stiller | Midfield - Defensive Midfield | Germany | VfB Stuttgart | 2001 | €45.0m |
| 17 |  Manuel Ugarte | Midfield - Defensive Midfield | Uruguay | Manchester United | 2001 | €45.0m |
| 18 |  Yacine Adli | Midfield - Defensive Midfield | France Algeria | Al-Shabab FC | 2000 | €11.0m |
| 19 |  Salvatore Esposito | Midfield - Defensive Midfield | Italy | Spezia Calcio | 2000 | €10.0m |
| 20 |  Peer Koopmeiners | Midfield - Defensive Midfield | Netherlands | AZ Alkmaar | 2000 | €10.0m |
| 21 |  Oliver Skipp | Midfield - Defensive Midfield | England | Leicester City | 2000 | €10.0m |
| 22 |  Manu Silva | Midfield - Defensive Midfield | Portugal | SL Benfica | 2001 | €10.0m |
| 23 |  Enzo Barrenechea | Midfield - Defensive Midfield | Argentina | SL Benfica | 2001 | €10.0m |
| 24 |  Antonio Blanco | Midfield - Defensive Midfield | Spain | Deportivo Alavés | 2000 | €10.0m |
| 25 |  Amadou Onana | Midfield - Defensive Midfield | Belgium Senegal | Aston Villa | 2001 | €50.0m |
| 26 |  Mats Wieffer | Midfield - Defensive Midfield | Netherlands | Brighton & Hove Albion | 1999 | €25.0m |
| 27 |  Cheick Doucouré | Midfield - Defensive Midfield | Mali | Crystal Palace | 2000 | €25.0m |
| 28 |  Ardon Jashari | Midfield - Defensive Midfield | Switzerland North Macedonia | AC Milan | 2002 | €32.0m |
| 29 |  Florentino | Midfield - Defensive Midfield | Portugal Angola | Burnley FC | 1999 | €22.0m |
| 30 |  Boubacar Kamara | Midfield - Defensive Midfield | France Senegal | Aston Villa | 1999 | €40.0m |