| 251 | Can UzunEintracht Frankfurt | Eintracht Frankfurt | Atacant | 20 | 37.0 M € |
| 251 | Jacobo RamónComo | Como | Fundaș | 21 | 37.0 M € |
| 251 | Olivier BoscagliBrighton & Hove Albion | Brighton & Hove Albion | Fundaș | 28 | 37.0 M € |
| 254 | Aleksandar StankovićInter Milan | Inter Milan | Mijlocaș | 21 | 36.9 M € |
| 255 | Enzo Le FéeSunderland | Sunderland | Mijlocaș | 26 | 36.8 M € |
| 256 | Charalampos KostoulasBrighton & Hove Albion | Brighton & Hove Albion | Atacant | 19 | 36.7 M € |
| 256 | Timothy WeahMarseille | Marseille | Atacant | 26 | 36.7 M € |
| 258 | António SilvaBournemouth | Bournemouth | Fundaș | 23 | 36.4 M € |
| 258 | Gianluca ManciniRoma | Roma | Fundaș | 30 | 36.4 M € |
| 260 | William SalibaArsenal | Arsenal | Fundaș | 25 | 36.4 M € |
| 261 | Trent Alexander-ArnoldReal Madrid | Real Madrid | Fundaș | 28 | 36.2 M € |
| 262 | Manuel LocatelliJuventus | Juventus | Mijlocaș | 28 | 36.1 M € |
| 263 | Amar DedićNewcastle United | Newcastle United | Fundaș | 24 | 35.9 M € |
| 264 | Thierno BarryEverton | Everton | Atacant | 24 | 35.8 M € |
| 265 | Aladji BambaNewcastle United | Newcastle United | Mijlocaș | 20 | 35.5 M € |
| 266 | Troy ParrottReal Betis | Real Betis | Atacant | 24 | 35.5 M € |
| 267 | Aleksandr GolovinMonaco | Monaco | Mijlocaș | 30 | 35.4 M € |
| 268 | Nico WilliamsAthletic Bilbao | Athletic Bilbao | Atacant | 24 | 35.4 M € |
| 269 | Will LankshearMiddlesbrough | Middlesbrough | Atacant | 21 | 35.3 M € |
| 270 | Pape GueyeVillarreal | Villarreal | Mijlocaș | 27 | 35.2 M € |
| 271 | Zeki ÇelikJuventus | Juventus | Fundaș | 29 | 35.1 M € |
| 272 | Edmond TapsobaBayer Leverkusen | Bayer Leverkusen | Fundaș | 27 | 35.0 M € |
| 273 | Florian ThauvinLens | Lens | Mijlocaș | 33 | 35.0 M € |
| 274 | Lassine SinayokoParis FC | Paris FC | Atacant | 26 | 34.9 M € |
| 275 | Trevoh ChalobahComo | Como | Fundaș | 27 | 34.8 M € |
| 276 | Kenneth TaylorLazio | Lazio | Mijlocaș | 24 | 34.8 M € |
| 277 | Frenkie de JongBarcelona | Barcelona | Mijlocaș | 29 | 34.7 M € |
| 278 | Marc PubillAtlético Madrid | Atlético Madrid | Fundaș | 23 | 34.4 M € |
| 279 | Álvaro VallesReal Betis | Real Betis | Portar | 29 | 34.3 M € |
| 280 | Aleksey BatrakovGalatasaray | Galatasaray | Mijlocaș | 21 | 34.1 M € |
| 281 | Julio EncisoIpswich Town | Ipswich Town | Atacant | 22 | 34.1 M € |
| 282 | Tiago SantosLille | Lille | Fundaș | 24 | 33.9 M € |
| 283 | Rodrigo MoraRoma | Roma | Mijlocaș | 19 | 33.8 M € |
| 284 | Luciano ValenteFeyenoord | Feyenoord | Mijlocaș | 23 | 33.4 M € |
| 285 | Floyd SambaManchester City | Manchester City | Mijlocaș | 17 | 33.2 M € |
| 286 | Fer LópezWolverhampton Wanderers | Wolverhampton Wanderers | Mijlocaș | 22 | 33.1 M € |
| 287 | José Manuel LópezPalmeiras⚽ | Palmeiras | Atacant | 25 | 32.9 M € |
| 288 | Ernest NuamahLyon | Lyon | Atacant | 23 | 32.8 M € |
| 288 | Nathan CollinsBrentford | Brentford | Fundaș | 25 | 32.8 M € |
| 290 | Kerim AlajbegovićJuventus | Juventus | Mijlocaș | 19 | 32.8 M € |
| 291 | Pavel ŠulcLyon | Lyon | Mijlocaș | 25 | 32.8 M € |
| 292 | Kiernan Dewsbury-HallEverton | Everton | Mijlocaș | 28 | 32.7 M € |
| 293 | Benjamin ŠeškoManchester United | Manchester United | Atacant | 23 | 32.7 M € |
| 294 | Carney ChukwuemekaBorussia Dortmund | Borussia Dortmund | Mijlocaș | 23 | 32.1 M € |
| 295 | Omar MarmoushTottenham Hotspur | Tottenham Hotspur | Atacant | 27 | 31.9 M € |
| 296 | Ademola LookmanAtlético Madrid | Atlético Madrid | Mijlocaș | 29 | 31.9 M € |
| 297 | Igor MatanovićSC Freiburg | SC Freiburg | Atacant | 23 | 31.8 M € |
| 298 | Jhon LucumíJuventus | Juventus | Fundaș | 28 | 31.7 M € |
| 299 | Boubacar KamaraAston Villa | Aston Villa | Mijlocaș | 26 | 31.7 M € |
| 299 | Matteo RuggeriAston Villa | Aston Villa | Fundaș | 24 | 31.7 M € |