| 1 | RaphinhaBarcelona |  Barcelona | Atacant | 29 | 124.8 M € |
| 2 | Bruno GuimarãesArsenal |  Arsenal | Mijlocaș | 28 | 95.4 M € |
| 3 | SávioTottenham Hotspur |  Tottenham Hotspur | Atacant | 22 | 87.7 M € |
| 4 | AllanManchester City |  Manchester City | Atacant | 22 | 83.8 M € |
| 5 | Gabriel MartinelliAl-Hilal |  Al-Hilal | Atacant | 25 | 80.9 M € |
| 6 | João PedroChelsea |  Chelsea | Atacant | 25 | 79.3 M € |
| 7 | WesleyRoma |  Roma | Fundaș | 23 | 73.8 M € |
| 8 | Carlos AugustoInter Milan |  Inter Milan | Fundaș | 27 | 73.7 M € |
| 9 | EvanilsonBournemouth |  Bournemouth | Atacant | 27 | 65.7 M € |
| 10 | Matheus CunhaManchester United |  Manchester United | Atacant | 27 | 64.4 M € |
| 11 | Vinícius JúniorReal Madrid |  Real Madrid | Atacant | 26 | 63.7 M € |
| 12 | Igor PaixãoMarseille |  Marseille | Atacant | 26 | 60.8 M € |
| 13 | Mauro JúniorPSV Eindhoven |  PSV Eindhoven | Fundaș | 27 | 59.0 M € |
| 14 | Andrey SantosManchester United | Manchester United | Mijlocaș | 22 | 56.3 M € |
| 15 | AntonyReal Betis |  Real Betis | Atacant | 26 | 53.6 M € |
| 16 | Igor ThiagoBrentford |  Brentford | Atacant | 25 | 52.9 M € |
| 17 | João GomesAston Villa |  Aston Villa | Mijlocaș | 25 | 40.0 M € |
| 18 | RômuloRB Leipzig |  RB Leipzig | Atacant | 24 | 39.1 M € |
| 19 | RayanBournemouth | Bournemouth | Atacant | 20 | 38.1 M € |
| 20 | MarquinhosParis Saint-Germain |  Paris Saint-Germain | Fundaș | 32 | 31.0 M € |
| 21 | Vitor ReisManchester City | Manchester City | Fundaș | 20 | 30.6 M € |
| 22 | Gabriel JesusBarcelona | Barcelona | Atacant | 29 | 30.1 M € |
| 23 | EstêvãoChelsea | Chelsea | Atacant | 19 | 28.5 M € |
| 24 | EmersonnIpswich Town |  Ipswich Town | Atacant | 22 | 28.0 M € |
| 25 | Lucas BeraldoParis Saint-Germain | Paris Saint-Germain | Fundaș | 22 | 28.0 M € |
| 26 | AbnerLyon |  Lyon | Fundaș | 26 | 27.8 M € |
| 27 | Vinícius JúniorAl-Qadsiah |  Al-Qadsiah | Atacant | 26 | 27.5 M € |
| 28 | NatanReal Betis | Real Betis | Fundaș | 25 | 26.0 M € |
| 29 | Luis HenriqueInter Milan | Inter Milan | Mijlocaș | 24 | 24.1 M € |
| 30 | EndrickReal Madrid | Real Madrid | Atacant | 20 | 23.3 M € |
| 31 | Yan CoutoComo |  Como | Fundaș | 24 | 23.1 M € |
| 32 | AndréWolverhampton Wanderers |  Wolverhampton Wanderers | Mijlocaș | 25 | 21.7 M € |
| 33 | Gabriel SaraGalatasaray |  Galatasaray | Mijlocaș | 27 | 20.8 M € |
| 34 | Marcos LeonardoAjax |  Ajax | Atacant | 23 | 19.9 M € |
| 35 | Léo ScienzaSouthampton |  Southampton | Mijlocaș | 28 | 19.7 M € |
| 36 | VandersonMonaco |  Monaco | Fundaș | 25 | 19.4 M € |
| 37 | Éder MilitãoReal Madrid | Real Madrid | Fundaș | 28 | 18.9 M € |
| 38 | RodrygoReal Madrid | Real Madrid | Atacant | 25 | 18.4 M € |
| 39 | Roger IbañezAl-Ahli |  Al-Ahli | Fundaș | 27 | 17.5 M € |
| 40 | Alisson SantosNapoli |  Napoli | Atacant | 24 | 16.5 M € |
| 41 | ÉdersonAtalanta |  Atalanta | Mijlocaș | 27 | 16.3 M € |
| 42 | Deivid WashingtonStrasbourg |  Strasbourg | Atacant | 21 | 16.0 M € |
| 43 | André LuizSporting Kansas City |  Sporting Kansas City | Atacant | 24 | 15.5 M € |
| 44 | David NeresNapoli | Napoli | Atacant | 29 | 15.4 M € |
| 45 | Luciano JubaBahia |  Bahia | Fundaș | 27 | 15.4 M € |
| 46 | VieryFiorentina |  Fiorentina | Fundaș | 21 | 15.0 M € |
| 47 | KevinFulham |  Fulham | Atacant | 23 | 14.5 M € |
| 48 | BremerJuventus |  Juventus | Fundaș | 29 | 13.9 M € |
| 49 | CasemiroInter Miami |  Inter Miami | Mijlocaș | 34 | 13.9 M € |
| 50 | Rodrigo NestorBahia | Bahia | Mijlocaș | 26 | 13.9 M € |
