| 1 | Samuel ChukwuezeAC Milan |  AC Milan | Mijlocaș | 27 | 38.5 M € |
| 2 | Ademola LookmanAtlético Madrid |  Atlético Madrid | Mijlocaș | 29 | 31.9 M € |
| 3 | Victor OsimhenGalatasaray |  Galatasaray | Atacant | 27 | 28.7 M € |
| 4 | Zadok YohannaBrighton & Hove Albion |  Brighton & Hove Albion | Mijlocaș | 19 | 28.0 M € |
| 5 | Tolu ArokodareAjax |  Ajax | Atacant | 25 | 19.1 M € |
| 6 | Femi AzeezBrighton & Hove Albion | Brighton & Hove Albion | Mijlocaș | 25 | 16.9 M € |
| 7 | Akor AdamsVenezia |  Venezia | Atacant | 26 | 16.0 M € |
| 8 | Alex IwobiFulham |  Fulham | Mijlocaș | 30 | 15.8 M € |
| 9 | George IlenikhenaAl-Ittihad |  Al-Ittihad | Atacant | 20 | 13.6 M € |
| 10 | Calvin BasseyFulham | Fulham | Fundaș | 26 | 13.4 M € |
| 11 | Chibuike NwaiwuTrabzonspor |  Trabzonspor | Fundaș | 23 | 12.4 M € |
| 12 | Raphael OnyedikaEintracht Frankfurt |  Eintracht Frankfurt | Mijlocaș | 25 | 11.4 M € |
| 13 | Taiwo AwoniyiCoventry City |  Coventry City | Atacant | 29 | 10.5 M € |
| 14 | Victor BonifaceBayer Leverkusen |  Bayer Leverkusen | Atacant | 25 | 9.2 M € |
| 15 | Tochukwu NnadiMarseille |  Marseille | Mijlocaș | 23 | 8.3 M € |
| 16 | Nathan TellaBayer Leverkusen | Bayer Leverkusen | Atacant | 27 | 8.1 M € |
| 17 | Suleman SaniAl-Qadsiah |  Al-Qadsiah | Atacant | 20 | 8.0 M € |
| 18 | Frank OnyekaCoventry City | Coventry City | Mijlocaș | 28 | 7.0 M € |
| 19 | Maduka OkoyeUdinese |  Udinese | Portar | 27 | 7.0 M € |
| 20 | Fisayo Dele-BashiruLazio |  Lazio | Mijlocaș | 25 | 6.5 M € |
| 21 | Anthony DennisAl Jazira |  Al Jazira | Mijlocaș | 22 | 5.0 M € |
| 22 | Moses SimonParis FC |  Paris FC | Atacant | 31 | 4.7 M € |
| 23 | Daniel JobFC Dallas |  FC Dallas | Atacant | 21 | 4.5 M € |
| 24 | Hamzat OjediranColorado Rapids |  Colorado Rapids | Mijlocaș | 22 | 4.2 M € |
| 25 | Gift OrbanAmedspor |  Amedspor | Atacant | 24 | 4.0 M € |
| 26 | Emmanuel AyaosiSK Slavia Prague |  SK Slavia Prague | Atacant | 22 | 4.0 M € |
| 27 | Zaidu SanusiPorto |  Porto | Fundaș | 29 | 3.9 M € |
| 28 | Rafiu DurosinmiGenk |  Genk | Atacant | 23 | 3.8 M € |
| 29 | Umar SadiqValencia |  Valencia | Atacant | 29 | 3.8 M € |
| 30 | Ola AinaNottingham Forest |  Nottingham Forest | Fundaș | 30 | 3.6 M € |
| 31 | Bright Osayi-SamuelBirmingham City |  Birmingham City | Fundaș | 28 | 3.5 M € |
| 32 | Semi AjayiHull City |  Hull City | Fundaș | 33 | 3.4 M € |
| 32 | Wilfred NdidiBeşiktaş |  Beşiktaş | Mijlocaș | 29 | 3.4 M € |
| 34 | Alhassan YusufNew England Revolution |  New England Revolution | Mijlocaș | 26 | 3.3 M € |
| 35 | Abraham MarcusEstrela da Amadora |  Estrela da Amadora | Atacant | 26 | 3.3 M € |
| 36 | Paul OnuachuTrabzonspor | Trabzonspor | Atacant | 32 | 3.3 M € |
| 37 | Moses UsorLASK |  LASK | Atacant | 24 | 3.1 M € |
| 38 | Uchenna OgunduFC Augsburg |  FC Augsburg | Atacant | 20 | 3.0 M € |
| 39 | Abubakar AbdullahiGent |  Gent | Atacant | 20 | 3.0 M € |
| 39 | Friday EtimMidtjylland |  Midtjylland | Atacant | 24 | 3.0 M € |
| 39 | Stanley IheanachoMidtjylland | Midtjylland | Atacant | 21 | 3.0 M € |
| 42 | Emmanuel FernandezRangers |  Rangers | Fundaș | 25 | 2.9 M € |
| 42 | Obinna NwobodoFC Cincinnati |  FC Cincinnati | Mijlocaș | 29 | 2.9 M € |
| 44 | Benjamin FredrickBrentford |  Brentford | Fundaș | 21 | 2.9 M € |
| 45 | Bruno OnyemaechiOlympiacos |  Olympiacos | Fundaș | 27 | 2.8 M € |
| 46 | Terem MoffiHamburger SV |  Hamburger SV | Atacant | 27 | 2.6 M € |
| 47 | Samuel IsifeSK Slavia Prague | SK Slavia Prague | Fundaș | 22 | 2.5 M € |
| 48 | Kelechi IheanachoBursaspor |  Bursaspor | Atacant | 30 | 2.4 M € |
| 49 | Ebenezer AkinsanmiroMonza |  Monza | Mijlocaș | 21 | 2.3 M € |
| 50 | Peter ItodoFC Kharkiv |  FC Kharkiv | Atacant | 23 | 2.2 M € |
