| 1 |  Paxten Aaronson | Midfield - Attacking Midfield | United States | Colorado Rapids | 2003 | €8.0m |
| 2 |  Jhon Jhon | Midfield - Attacking Midfield | Brazil | Red Bull Bragantino | 2002 | €9.0m |
| 3 |  Arsen Zakharyan | Midfield - Attacking Midfield | Russia | Real Sociedad | 2003 | €9.0m |
| 4 |  Muhammed Damar | Midfield - Attacking Midfield | Germany Türkiye | TSG 1899 Hoffenheim | 2004 | €7.0m |
| 5 |  Luciano Valente | Midfield - Attacking Midfield | Netherlands Italy | Feyenoord Rotterdam | 2003 | €7.0m |
| 6 |  Giovanni Reyna | Midfield - Attacking Midfield | United States Portugal | Borussia Mönchengladbach | 2002 | €7.0m |
| 7 |  Farès Chaïbi | Midfield - Attacking Midfield | Algeria France | Eintracht Frankfurt | 2002 | €9.0m |
| 8 |  Cristian Volpato | Midfield - Attacking Midfield | Italy Australia | US Sassuolo | 2003 | €6.5m |
| 9 |  Unai Gómez | Midfield - Attacking Midfield | Spain | Athletic Bilbao | 2003 | €6.0m |
| 10 |  Matheus França | Midfield - Attacking Midfield | Brazil | Clube de Regatas Vasco da Gama | 2004 | €10.0m |
| 11 |  Félix Lemaréchal | Midfield - Attacking Midfield | France Cote d'Ivoire | RC Strasbourg Alsace | 2003 | €10.0m |
| 12 |  Aaron Ramsey | Midfield - Attacking Midfield | England | Leicester City | 2003 | €10.0m |
| 13 |  Pablo Torre | Midfield - Attacking Midfield | Spain | RCD Mallorca | 2003 | €6.0m |
| 14 |  Justin Devenny | Midfield - Attacking Midfield | Northern Ireland Scotland | Crystal Palace | 2003 | €6.0m |
| 15 |  Rodriguinho | Midfield - Attacking Midfield | Brazil | São Paulo Futebol Clube | 2004 | €6.0m |
| 16 |  Gaetano Oristanio | Midfield - Attacking Midfield | Italy | Parma Calcio 1913 | 2002 | €6.0m |
| 17 |  Brian Gutiérrez | Midfield - Attacking Midfield | United States Mexico | Chicago Fire FC | 2003 | €5.0m |
| 18 |  Tobias Gulliksen | Midfield - Attacking Midfield | Norway | Rapid Vienna | 2003 | €5.0m |
| 19 |  Fer López | Midfield - Attacking Midfield | Spain | Wolverhampton Wanderers | 2004 | €5.0m |
| 20 |  Miguel Monsalve | Midfield - Attacking Midfield | Colombia | Grêmio Foot-Ball Porto Alegrense | 2004 | €5.0m |
| 21 |  Jakob Breum | Midfield - Attacking Midfield | Denmark | Go Ahead Eagles | 2003 | €5.0m |
| 22 |  Baltasar Rodríguez | Midfield - Attacking Midfield | Argentina | Inter Miami CF | 2003 | €4.5m |
| 23 |  Victor Hugo | Midfield - Attacking Midfield | Brazil | Santos FC | 2004 | €4.2m |
| 24 |  Kacper Kozlowski | Midfield - Attacking Midfield | Poland | Gaziantep FK | 2003 | €4.2m |
| 25 |  Giovanni Fabbian | Midfield - Attacking Midfield | Italy | Bologna FC 1909 | 2003 | €12.0m |
| 26 |  Kamory Doumbia | Midfield - Attacking Midfield | Mali | Stade Brestois 29 | 2003 | €4.0m |
| 27 |  Nikita Krivtsov | Midfield - Attacking Midfield | Russia | FC Krasnodar | 2002 | €4.0m |
| 28 |  Merlin Röhl | Midfield - Attacking Midfield | Germany | Everton FC | 2002 | €12.0m |
| 29 |  Hannibal | Midfield - Attacking Midfield | Tunisia France | Burnley FC | 2003 | €12.0m |
| 30 |  Kristian Hlynsson | Midfield - Attacking Midfield | Iceland | Twente Enschede FC | 2004 | €4.0m |