| 1 | Rasmus HøjlundNapoli |  Napoli | Atacant | 23 | 67.6 M € |
| 2 | Scott McTominayNapoli | Napoli | Mijlocaș | 29 | 45.1 M € |
| 3 | Billy GilmourNapoli | Napoli | Mijlocaș | 25 | 21.7 M € |
| 4 | Alessandro BuongiornoNapoli | Napoli | Fundaș | 27 | 21.5 M € |
| 5 | Mathías OliveraNapoli | Napoli | Fundaș | 29 | 19.2 M € |
| 6 | Sam BeukemaNapoli | Napoli | Fundaș | 27 | 18.6 M € |
| 7 | Noa LangNapoli | Napoli | Atacant | 27 | 17.5 M € |
| 8 | Rafa MarínNapoli | Napoli | Fundaș | 24 | 17.1 M € |
| 9 | Amir RrahmaniNapoli | Napoli | Fundaș | 32 | 17.1 M € |
| 10 | Alisson SantosNapoli | Napoli | Atacant | 24 | 16.5 M € |
| 11 | David NeresNapoli | Napoli | Atacant | 29 | 15.4 M € |
| 12 | Vanja Milinković-SavićNapoli | Napoli | Portar | 29 | 14.5 M € |
| 13 | Giovanni Di LorenzoNapoli | Napoli | Fundaș | 33 | 14.3 M € |
| 14 | Matteo PolitanoNapoli | Napoli | Atacant | 33 | 14.3 M € |
| 15 | Antonio VergaraNapoli | Napoli | Mijlocaș | 23 | 12.7 M € |
| 16 | Stanislav LobotkaNapoli | Napoli | Mijlocaș | 31 | 12.5 M € |
| 17 | Kevin De BruyneNapoli | Napoli | Mijlocaș | 35 | 11.2 M € |
| 18 | Alex MeretNapoli | Napoli | Portar | 29 | 9.6 M € |
| 19 | Frank AnguissaNapoli | Napoli | Mijlocaș | 30 | 9.6 M € |
| 20 | Leonardo SpinazzolaNapoli | Napoli | Fundaș | 33 | 8.9 M € |
| 21 | Lorenzo LuccaNapoli | Napoli | Atacant | 26 | 6.6 M € |
| 22 | G GiovaneNapoli | Napoli | Atacant | 22 | 6.5 M € |
| 23 | Benoît BadiashileNapoli | Napoli | Fundaș | 25 | 6.3 M € |
| 24 | Costantino FavasuliNapoli | Napoli | Fundaș | 22 | 5.2 M € |
| 25 | Luca MarianucciNapoli | Napoli | Fundaș | 22 | 2.8 M € |
| 26 | Nikita ContiniNapoli | Napoli | Portar | 30 | 2.1 M € |
