| 351 | Christoph BaumgartnerRB Leipzig |  RB Leipzig | Mijlocaș | 27 | 28.6 M € |
| 352 | EstêvãoChelsea |  Chelsea | Atacant | 19 | 28.5 M € |
| 353 | Kim Min-jaeBayern Munich |  Bayern Munich | Fundaș | 29 | 28.4 M € |
| 354 | Wesley FofanaChelsea | Chelsea | Fundaș | 25 | 28.2 M € |
| 355 | Francisco ConceiçãoJuventus |  Juventus | Atacant | 23 | 28.0 M € |
| 356 | Dayann MethalieSunderland |  Sunderland | Fundaș | 20 | 28.0 M € |
| 356 | EmersonnIpswich Town |  Ipswich Town | Atacant | 22 | 28.0 M € |
| 356 | Moussa DiabyBayer Leverkusen |  Bayer Leverkusen | Atacant | 27 | 28.0 M € |
| 356 | Zadok YohannaBrighton & Hove Albion |  Brighton & Hove Albion | Mijlocaș | 19 | 28.0 M € |
| 360 | Lucas BeraldoParis Saint-Germain |  Paris Saint-Germain | Fundaș | 22 | 28.0 M € |
| 361 | Miguel GutiérrezBayer Leverkusen | Bayer Leverkusen | Fundaș | 25 | 27.9 M € |
| 362 | AbnerLyon |  Lyon | Fundaș | 26 | 27.8 M € |
| 363 | Ardon JashariAC Milan |  AC Milan | Mijlocaș | 24 | 27.7 M € |
| 363 | Assane DiaoComo |  Como | Atacant | 21 | 27.7 M € |
| 365 | Álvaro RodríguezBournemouth |  Bournemouth | Atacant | 22 | 27.6 M € |
| 366 | Maxence CaqueretComo | Como | Mijlocaș | 26 | 27.5 M € |
| 367 | Ben Gannon-DoakBournemouth | Bournemouth | Atacant | 20 | 27.5 M € |
| 367 | Vinícius JúniorAl-Qadsiah |  Al-Qadsiah | Atacant | 26 | 27.5 M € |
| 369 | Kobbie MainooManchester United |  Manchester United | Mijlocaș | 21 | 27.3 M € |
| 370 | Đorđe PetrovićBournemouth | Bournemouth | Portar | 27 | 27.2 M € |
| 371 | Oscar GloukhAjax |  Ajax | Mijlocaș | 22 | 27.2 M € |
| 372 | Guus TilPSV Eindhoven |  PSV Eindhoven | Mijlocaș | 28 | 27.1 M € |
| 373 | Xavi SimonsTottenham Hotspur |  Tottenham Hotspur | Mijlocaș | 23 | 27.1 M € |
| 374 | Caleb YirenkyiCoventry City |  Coventry City | Mijlocaș | 20 | 27.0 M € |
| 374 | James HillBournemouth | Bournemouth | Fundaș | 24 | 27.0 M € |
| 376 | Mike MaignanAC Milan | AC Milan | Portar | 31 | 27.0 M € |
| 377 | Christian PulisicAC Milan | AC Milan | Mijlocaș | 28 | 26.9 M € |
| 378 | Hiroki ItōBayern Munich | Bayern Munich | Fundaș | 27 | 26.9 M € |
| 379 | Maarten VandevoordtRB Leipzig | RB Leipzig | Portar | 24 | 26.8 M € |
| 380 | Cristhian MosqueraArsenal |  Arsenal | Fundaș | 22 | 26.6 M € |
| 381 | Carlos EspíReal Madrid |  Real Madrid | Atacant | 21 | 26.6 M € |
| 381 | Kodai SanoPSV Eindhoven | PSV Eindhoven | Mijlocaș | 23 | 26.6 M € |
| 383 | Berke ÖzerLille |  Lille | Portar | 26 | 26.5 M € |
| 384 | Leny YoroManchester United | Manchester United | Fundaș | 20 | 26.3 M € |
| 385 | Younes EbnoutalibEintracht Frankfurt |  Eintracht Frankfurt | Atacant | 23 | 26.2 M € |
| 386 | Bafodé DiakitéBournemouth | Bournemouth | Fundaș | 25 | 26.2 M € |
| 387 | Jack HinshelwoodBrighton & Hove Albion | Brighton & Hove Albion | Mijlocaș | 21 | 26.1 M € |
| 387 | Jorrel HatoChelsea | Chelsea | Fundaș | 20 | 26.1 M € |
| 389 | Castello LukebaRB Leipzig | RB Leipzig | Fundaș | 23 | 26.1 M € |
| 390 | Tammy AbrahamAston Villa |  Aston Villa | Atacant | 29 | 26.1 M € |
| 391 | Callum BrittainMiddlesbrough |  Middlesbrough | Fundaș | 28 | 26.1 M € |
| 392 | Christ Inao OulaïFiorentina |  Fiorentina | Mijlocaș | 20 | 26.0 M € |
| 392 | NatanReal Betis |  Real Betis | Fundaș | 25 | 26.0 M € |
| 394 | Brennan JohnsonEverton |  Everton | Atacant | 25 | 25.8 M € |
| 394 | Dwight McNeilCrystal Palace |  Crystal Palace | Atacant | 26 | 25.8 M € |
| 396 | Koni De WinterAC Milan | AC Milan | Fundaș | 24 | 25.8 M € |
| 396 | Mile SvilarRoma |  Roma | Portar | 27 | 25.8 M € |
| 398 | Andrea CambiasoJuventus | Juventus | Fundaș | 26 | 25.7 M € |
| 399 | Carl RushworthCoventry City | Coventry City | Portar | 25 | 25.7 M € |
| 399 | Daniel MuñozNottingham Forest |  Nottingham Forest | Fundaș | 30 | 25.7 M € |
