| 1 | Scott McTominayNapoli | Napoli | Médio | 29 | 45.1 M € |
| 2 | John McGinnAston Villa | Aston Villa | Médio | 32 | 31.2 M € |
| 3 | Ben Gannon-DoakBournemouth | Bournemouth | Avançado | 21 | 27.5 M € |
| 4 | Robbie UreSevilla | Sevilla | Avançado | 22 | 24.0 M € |
| 5 | Billy GilmourNapoli | Napoli | Médio | 25 | 21.7 M € |
| 6 | Tommy ConwayMiddlesbrough | Middlesbrough | Avançado | 24 | 15.8 M € |
| 7 | Oli McBurnieHull City | Hull City | Avançado | 30 | 14.3 M € |
| 8 | Ryan ChristieBournemouth | Bournemouth | Médio | 31 | 12.2 M € |
| 9 | Lewis FergusonBologna | Bologna | Médio | 27 | 11.0 M € |
| 10 | Stephen WelshSwansea City | Swansea City | Defesa | 26 | 8.6 M € |
| 11 | Andy RobertsonTottenham Hotspur | Tottenham Hotspur | Defesa | 32 | 7.9 M € |
| 12 | Aaron HickeyBrentford | Brentford | Defesa | 24 | 7.8 M € |
| 13 | Kyle JosephMiddlesbrough | Middlesbrough | Avançado | 25 | 7.7 M € |
| 14 | Ché AdamsTorino | Torino | Avançado | 30 | 7.2 M € |
| 15 | George HirstStoke City | Stoke City | Avançado | 27 | 7.0 M € |
| 16 | Lennon MillerUdinese | Udinese | Médio | 20 | 6.8 M € |
| 17 | Tyler FletcherManchester United | Manchester United | Médio | 19 | 6.7 M € |
| 18 | Josh DoigSassuolo | Sassuolo | Defesa | 24 | 6.3 M € |
| 19 | Luke GrahamStoke City | Stoke City | Defesa | 22 | 5.9 M € |
| 19 | Ross StewartSwansea City | Swansea City | Avançado | 30 | 5.9 M € |
| 21 | Kieron BowieSassuolo | Sassuolo | Avançado | 24 | 5.6 M € |
| 22 | Fraser HornbyVfL Wolfsburg | VfL Wolfsburg | Avançado | 27 | 5.0 M € |
| 23 | Ben HouseLincoln City | Lincoln City | Avançado | 27 | 4.8 M € |
| 24 | Ryan PorteousLos Angeles FC | Los Angeles FC | Defesa | 27 | 4.2 M € |
| 25 | Ryan GauldVancouver Whitecaps | Vancouver Whitecaps | Médio | 30 | 4.0 M € |
| 26 | Kieran TierneyCeltic | Celtic | Defesa | 29 | 3.9 M € |
| 27 | Elliot WattSamsunspor | Samsunspor | Médio | 26 | 3.1 M € |
| 28 | Josh McPakeHeart of Midlothian | Heart of Midlothian | Avançado | 25 | 2.9 M € |
| 28 | Luis BinksBrøndby | Brøndby | Defesa | 25 | 2.9 M € |
| 30 | Cam BraggSouthampton | Southampton | Médio | 21 | 2.8 M € |
| 31 | Kenny McLeanNorwich City | Norwich City | Médio | 34 | 2.7 M € |
| 31 | Marc LeonardBirmingham City | Birmingham City | Médio | 24 | 2.7 M € |
| 31 | Oliver BurkeUnion Berlin | Union Berlin | Avançado | 29 | 2.7 M € |
| 34 | Jordan HolsgroveEstoril Praia | Estoril Praia | Médio | 27 | 2.6 M € |
| 35 | Nathan PattersonTorino | Torino | Defesa | 25 | 2.6 M € |
| 36 | Barney StewartWest Bromwich Albion | West Bromwich Albion | Avançado | 22 | 2.3 M € |
| 37 | Colby DonovanCeltic | Celtic | Defesa | 20 | 2.3 M € |
| 38 | Adedire MebudeRizespor | Rizespor | Avançado | 22 | 2.2 M € |
| 38 | Dominic HyamWrexham | Wrexham | Defesa | 30 | 2.2 M € |
| 40 | Andy IrvingAC Sparta Prague | AC Sparta Prague | Médio | 26 | 2.2 M € |
| 40 | Ethan ErhahonBolton Wanderers | Bolton Wanderers | Médio | 25 | 2.2 M € |
| 42 | Connor BarronMiddlesbrough | Middlesbrough | Médio | 24 | 2.1 M € |
| 43 | Angus GunnSan Jose Earthquakes | San Jose Earthquakes | Guarda-redes | 30 | 2.1 M € |
| 44 | Scott McKennaDinamo Zagreb | Dinamo Zagreb | Defesa | 29 | 2.0 M € |
| 45 | Calvin MillerHeart of Midlothian | Heart of Midlothian | Médio | 28 | 2.0 M € |
| 46 | David BatesAmedspor | Amedspor | Defesa | 30 | 2.0 M € |
| 47 | Conor McGrandlesLincoln City | Lincoln City | Médio | 31 | 1.9 M € |
| 48 | Kristi MontgomeryBlackburn Rovers | Blackburn Rovers | Médio | 22 | 1.9 M € |
| 49 | Cieran SlickerIpswich Town | Ipswich Town | Guarda-redes | 24 | 1.8 M € |
| 50 | Max AndersonWellington Phoenix | Wellington Phoenix | Médio | 25 | 1.7 M € |