| 1 |  Luis Alberto | Midfield - Attacking Midfield | Spain | Al-Duhail SC | 1992 | €7.0m |
| 2 |  Hans Vanaken | Midfield - Attacking Midfield | Belgium | Club Brugge KV | 1992 | €7.0m |
| 3 |  Abdoulaye Doucouré | Midfield - Attacking Midfield | Mali France | NEOM SC | 1993 | €7.0m |
| 4 |  Christian Eriksen | Midfield - Attacking Midfield | Denmark | VfL Wolfsburg | 1992 | €4.0m |
| 5 |  Mario Götze | Midfield - Attacking Midfield | Germany | Eintracht Frankfurt | 1992 | €4.0m |
| 6 |  Andrej Kramaric | Midfield - Attacking Midfield | Croatia | TSG 1899 Hoffenheim | 1991 | €4.0m |
| 7 |  Philippe Coutinho | Midfield - Attacking Midfield | Brazil Portugal | Clube de Regatas Vasco da Gama | 1992 | €4.0m |
| 8 |  Alan Patrick | Midfield - Attacking Midfield | Brazil | Sport Club Internacional | 1991 | €3.0m |
| 9 |  Oscar | Midfield - Attacking Midfield | Brazil Italy | São Paulo Futebol Clube | 1991 | €3.0m |
| 10 |  Jesse Lingard | Midfield - Attacking Midfield | England | FC Seoul | 1992 | €3.0m |
| 11 |  Lucas Zelarayán | Midfield - Attacking Midfield | Armenia Argentina | Club Atlético Belgrano | 1992 | €3.0m |
| 12 |  Téji Savanier | Midfield - Attacking Midfield | France | Montpellier HSC | 1991 | €2.5m |
| 13 |  Thorgan Hazard | Midfield - Attacking Midfield | Belgium | RSC Anderlecht | 1993 | €2.5m |
| 14 |  James Rodríguez | Midfield - Attacking Midfield | Colombia Spain | Club León FC | 1991 | €2.5m |
| 15 |  Carles Gil | Midfield - Attacking Midfield | Spain | New England Revolution | 1992 | €2.5m |
| 16 |  Jonas Hofmann | Midfield - Attacking Midfield | Germany | Bayer 04 Leverkusen | 1992 | €2.0m |
| 17 |  Igor Coronado | Midfield - Attacking Midfield | Italy Brazil | Sharjah FC | 1992 | €2.0m |
| 18 |  Xherdan Shaqiri | Midfield - Attacking Midfield | Switzerland Kosovo | FC Basel 1893 | 1991 | €2.0m |
| 19 |  Rafinha | Midfield - Attacking Midfield | Brazil Spain | Without Club | 1993 | €2.0m |
| 20 |  Konstantinos Fortounis | Midfield - Attacking Midfield | Greece | Al-Khaleej FC | 1992 | €2.0m |
| 21 |  Lorenzo Faravelli | Midfield - Attacking Midfield | Argentina Ecuador | CD Cruz Azul | 1993 | €1.8m |
| 22 |  Neymar | Midfield - Attacking Midfield | Brazil | Santos FC | 1992 | €11.0m |
| 23 |  Kevin De Bruyne | Midfield - Attacking Midfield | Belgium | SSC Napoli | 1991 | €20.0m |
| 24 |  Sergio Canales | Midfield - Attacking Midfield | Spain | CF Monterrey | 1991 | €6.0m |
| 25 |  Adrien Thomasson | Midfield - Attacking Midfield | France Croatia | RC Lens | 1993 | €5.0m |
| 26 |  Nabil Fekir | Midfield - Attacking Midfield | France Algeria | Al-Jazira Club | 1993 | €7.0m |
| 27 |  Gustavo Scarpa | Midfield - Attacking Midfield | Brazil Italy | Clube Atlético Mineiro | 1994 | €7.5m |
| 28 |  Anastasios Bakasetas | Midfield - Attacking Midfield | Greece | Panathinaikos FC | 1993 | €4.0m |
| 29 |  Sofiane Boufal | Midfield - Attacking Midfield | Morocco France | Union Saint-Gilloise | 1993 | €3.5m |
| 30 |  Kristoffer Zachariassen | Midfield - Attacking Midfield | Norway | Ferencvárosi TC | 1994 | €3.5m |