| 101 | Rasmus HøjlundNapoli |  Napoli | Atacant | 23 | 67.6 M € |
| 102 | Esteban LepaulRennes |  Rennes | Atacant | 26 | 67.6 M € |
| 103 | Cristian RomeroAtlético Madrid |  Atlético Madrid | Fundaș | 28 | 67.3 M € |
| 103 | Crysencio SummervilleAl-Hilal |  Al-Hilal | Atacant | 25 | 67.3 M € |
| 105 | Serhou GuirassyBorussia Dortmund |  Borussia Dortmund | Atacant | 30 | 66.9 M € |
| 106 | Andy DioufInter Milan |  Inter Milan | Mijlocaș | 23 | 66.5 M € |
| 107 | Corentin TolissoLyon |  Lyon | Mijlocaș | 32 | 66.1 M € |
| 108 | EvanilsonBournemouth |  Bournemouth | Atacant | 27 | 65.7 M € |
| 109 | Nico O'ReillyManchester City |  Manchester City | Mijlocaș | 21 | 65.1 M € |
| 110 | Diego MoreiraAC Milan |  AC Milan | Atacant | 22 | 65.0 M € |
| 111 | Maxim De CuyperBrighton & Hove Albion |  Brighton & Hove Albion | Fundaș | 25 | 64.8 M € |
| 112 | Fabián RuizParis Saint-Germain |  Paris Saint-Germain | Mijlocaș | 30 | 64.6 M € |
| 113 | Georges MikautadzeVillarreal |  Villarreal | Atacant | 26 | 64.5 M € |
| 114 | Matheus CunhaManchester United |  Manchester United | Atacant | 27 | 64.4 M € |
| 115 | Eric GarciaBarcelona |  Barcelona | Fundaș | 25 | 64.0 M € |
| 116 | Vinícius JúniorReal Madrid |  Real Madrid | Atacant | 26 | 63.7 M € |
| 117 | Rayan Aït-NouriManchester City | Manchester City | Fundaș | 25 | 63.6 M € |
| 118 | Jérémy JacquetLiverpool |  Liverpool | Fundaș | 21 | 63.6 M € |
| 118 | Karim AdeyemiBarcelona | Barcelona | Atacant | 24 | 63.6 M € |
| 120 | Jules KoundéBarcelona | Barcelona | Fundaș | 27 | 63.2 M € |
| 121 | João FélixAl-Nassr |  Al-Nassr | Atacant | 27 | 62.0 M € |
| 122 | Dávid HanckoAtlético Madrid | Atlético Madrid | Fundaș | 28 | 61.7 M € |
| 123 | Matheus NunesManchester City | Manchester City | Fundaș | 28 | 61.1 M € |
| 124 | Igor PaixãoMarseille |  Marseille | Atacant | 26 | 60.8 M € |
| 125 | Maxence LacroixChelsea |  Chelsea | Fundaș | 26 | 60.7 M € |
| 126 | Willian PachoParis Saint-Germain | Paris Saint-Germain | Fundaș | 25 | 60.6 M € |
| 127 | Myles Lewis-SkellyArsenal |  Arsenal | Fundaș | 20 | 60.3 M € |
| 128 | Abdukodir KhusanovManchester City | Manchester City | Fundaș | 22 | 60.1 M € |
| 128 | Martín ZubimendiArsenal | Arsenal | Mijlocaș | 27 | 60.1 M € |
| 130 | Daniel SvenssonBorussia Dortmund | Borussia Dortmund | Fundaș | 24 | 60.1 M € |
| 131 | Jan Paul van HeckeTottenham Hotspur |  Tottenham Hotspur | Fundaș | 26 | 60.0 M € |
| 131 | Matias Fernandez-PardoNewcastle United |  Newcastle United | Atacant | 21 | 60.0 M € |
| 133 | Konrad LaimerBayern Munich |  Bayern Munich | Mijlocaș | 29 | 59.3 M € |
| 134 | Mauro JúniorPSV Eindhoven |  PSV Eindhoven | Fundaș | 27 | 59.0 M € |
| 135 | Pau CubarsíBarcelona | Barcelona | Fundaș | 19 | 58.0 M € |
| 136 | Aleix GarcíaBayer Leverkusen |  Bayer Leverkusen | Mijlocaș | 29 | 57.5 M € |
| 137 | Álex BaenaAtlético Madrid | Atlético Madrid | Mijlocaș | 25 | 57.4 M € |
| 138 | Marco PalestraChelsea | Chelsea | Fundaș | 21 | 57.0 M € |
| 139 | Felix NmechaBorussia Dortmund | Borussia Dortmund | Mijlocaș | 26 | 56.9 M € |
| 140 | Yann BisseckInter Milan | Inter Milan | Fundaș | 25 | 56.7 M € |
| 141 | Andrey SantosManchester United | Manchester United | Mijlocaș | 22 | 56.3 M € |
| 142 | Julian RyersonBorussia Dortmund | Borussia Dortmund | Fundaș | 28 | 56.2 M € |
| 143 | Nico GonzálezNewcastle United | Newcastle United | Mijlocaș | 24 | 56.0 M € |
| 144 | Cole PalmerChelsea | Chelsea | Mijlocaș | 24 | 55.8 M € |
| 144 | Jurriën TimberArsenal | Arsenal | Fundaș | 25 | 55.8 M € |
| 146 | Jobe BellinghamBorussia Dortmund | Borussia Dortmund | Mijlocaș | 21 | 55.1 M € |
| 147 | Ibrahim MbayeAston Villa |  Aston Villa | Atacant | 18 | 55.0 M € |
| 147 | Marc CucurellaReal Madrid | Real Madrid | Fundaș | 28 | 55.0 M € |
| 149 | Xavi EspartBarcelona | Barcelona | Fundaș | 19 | 54.7 M € |
| 150 | Milos KerkezLiverpool | Liverpool | Fundaș | 23 | 54.5 M € |
