| 301 | Afonso MoreiraBayer Leverkusen |  Bayer Leverkusen | Avançado | 21 | 31.6 M € |
| 302 | Lewis HallNewcastle United |  Newcastle United | Defesa | 22 | 31.6 M € |
| 303 | Bilal El KhannoussVfB Stuttgart |  VfB Stuttgart | Médio | 22 | 31.5 M € |
| 304 | Mario HermosoRoma |  Roma | Defesa | 31 | 31.3 M € |
| 305 | John McGinnAston Villa |  Aston Villa | Médio | 32 | 31.2 M € |
| 306 | Angelo StillerVfB Stuttgart | VfB Stuttgart | Médio | 25 | 31.1 M € |
| 307 | MarquinhosParis Saint-Germain |  Paris Saint-Germain | Defesa | 32 | 31.0 M € |
| 308 | Senne LammensManchester United |  Manchester United | Guarda-redes | 24 | 30.9 M € |
| 309 | Jaouen HadjamBrighton & Hove Albion |  Brighton & Hove Albion | Defesa | 23 | 30.8 M € |
| 310 | Vitor ReisManchester City |  Manchester City | Defesa | 20 | 30.6 M € |
| 311 | Hamza IgamaneLille |  Lille | Avançado | 24 | 30.6 M € |
| 311 | Lukáš HorníčekNewcastle United | Newcastle United | Guarda-redes | 24 | 30.6 M € |
| 313 | Shea CharlesFulham |  Fulham | Médio | 23 | 30.4 M € |
| 314 | Mikel MerinoArsenal |  Arsenal | Médio | 30 | 30.4 M € |
| 315 | Maximilian MittelstädtVfB Stuttgart | VfB Stuttgart | Defesa | 29 | 30.3 M € |
| 316 | Sven MijnansPSV Eindhoven |  PSV Eindhoven | Médio | 26 | 30.2 M € |
| 317 | Ezechiel BanzuziRB Leipzig |  RB Leipzig | Médio | 21 | 30.1 M € |
| 317 | Fabian RiederFC Augsburg |  FC Augsburg | Médio | 24 | 30.1 M € |
| 319 | Gabriel JesusBarcelona |  Barcelona | Avançado | 29 | 30.1 M € |
| 320 | Adrien RabiotAC Milan |  AC Milan | Médio | 31 | 30.1 M € |
| 321 | Mikkel DamsgaardBrentford |  Brentford | Médio | 26 | 30.0 M € |
| 322 | Curtis JonesInter Milan |  Inter Milan | Médio | 25 | 30.0 M € |
| 322 | Djed SpenceInter Milan | Inter Milan | Defesa | 26 | 30.0 M € |
| 322 | Guéla DouéBayer Leverkusen | Bayer Leverkusen | Defesa | 24 | 30.0 M € |
| 322 | Malick FofanaSunderland |  Sunderland | Avançado | 21 | 30.0 M € |
| 322 | Mario GilaAC Milan | AC Milan | Defesa | 26 | 30.0 M € |
| 327 | Kevin SchadeBrentford | Brentford | Avançado | 24 | 29.9 M € |
| 328 | Juan MirandaBologna |  Bologna | Defesa | 26 | 29.9 M € |
| 329 | Marcos LlorenteAtlético Madrid |  Atlético Madrid | Médio | 31 | 29.8 M € |
| 330 | Harvey BarnesNewcastle United | Newcastle United | Avançado | 28 | 29.8 M € |
| 330 | Ibrahima KonatéReal Madrid |  Real Madrid | Defesa | 27 | 29.8 M € |
| 332 | Santiago MouriñoVillarreal |  Villarreal | Defesa | 24 | 29.8 M € |
| 333 | Jorge CarrascalFlamengo⚽ |  Flamengo | Médio | 28 | 29.7 M € |
| 334 | Hakan ÇalhanoğluInter Milan | Inter Milan | Médio | 32 | 29.6 M € |
| 335 | Jonathan TahBayern Munich |  Bayern Munich | Defesa | 30 | 29.5 M € |
| 336 | Keane Lewis-PotterBrentford | Brentford | Médio | 25 | 29.4 M € |
| 337 | Arne EngelsWest Ham United |  West Ham United | Médio | 23 | 29.4 M € |
| 338 | Jaidon AnthonyBrentford | Brentford | Avançado | 26 | 29.3 M € |
| 339 | Konstantinos KoulierakisRoma | Roma | Defesa | 22 | 29.2 M € |
| 340 | Moussa NiakhatéLyon |  Lyon | Defesa | 30 | 29.2 M € |
| 341 | Sergio GómezReal Sociedad |  Real Sociedad | Médio | 26 | 28.9 M € |
| 342 | Dženan PejčinovićVfB Stuttgart | VfB Stuttgart | Avançado | 21 | 28.8 M € |
| 342 | Givairo ReadFeyenoord |  Feyenoord | Defesa | 20 | 28.8 M € |
| 344 | Dilane BakwaLille | Lille | Avançado | 24 | 28.8 M € |
| 345 | Ismaëlo GaniouLens |  Lens | Defesa | 21 | 28.7 M € |
| 345 | Victor OsimhenGalatasaray |  Galatasaray | Avançado | 27 | 28.7 M € |
| 347 | Nathan NgoyLille | Lille | Defesa | 23 | 28.6 M € |
| 348 | Sebastian SzymańskiRennes |  Rennes | Médio | 27 | 28.6 M € |
| 349 | Alejandro GarnachoAston Villa | Aston Villa | Avançado | 22 | 28.6 M € |
| 349 | Michael KayodeBrentford | Brentford | Defesa | 22 | 28.6 M € |
