| 1 | | | 25 | €120.00m | | premier league | Premier League | €145.00m |
| 2 | | | 22 | €140.00m | | bundesliga | Premier League | €125.00m |
| 3 | | | 23 | €75.00m | | bundesliga | Premier League | €95.00m |
| 4 | | | 23 | €75.00m | | bundesliga | Premier League | €90.00m |
| 5 | | | 23 | €30.00m | | bundesliga | Premier League | €85.00m |
| 6 | | | 23 | €75.00m | | bundesliga | Premier League | €80.00m |
| 7 | | Xavi Simons Tiền vệ tấn công | 21 | €80.00m | | Ligue 1 | Bundesliga | €50.00m |
| 8 | | | 22 | €70.00m | | bundesliga | Premier League | €76.50m |
| 9 | | Benjamin Šeško Tiền đạo cắm | 22 | €70.00m | | bundesliga | Premier League | €76.50m |
| 10 | | | 26 | €70.00m | | serie a | Süper Lig | €75.00m |
| 11 | | | 25 | €55.00m | | premier league | Premier League | €75.00m |
| 12 | | | 23 | €30.00m | | bundesliga | Premier League | €75.00m |
| 13 | | Viktor Gyökeres Tiền đạo cắm | 27 | €75.00m | | liga portugal | Premier League | €65.80m |
| 14 | | Viktor Gyökeres Tiền đạo cắm | 27 | €75.00m | | liga portugal | Premier League | €65.76m |
| 15 | | | 26 | €75.00m | england | premier league | La Liga | €10.00m |
| 16 | | | 26 | €75.00m | england | |  Không có | - |
| 17 | | | 26 | €60.00m | | premier league | Premier League | €74.20m |
| 18 | | Luis Díaz Tiền đạo cánh trái | 28 | €70.00m | | premier league | Bundesliga | €70.00m |
| 19 | | Martín Zubimendi Tiền vệ phòng ngự | 26 | €60.00m | | laliga | Premier League | €70.00m |
| 20 | | | 23 | €50.00m | |  Brighton & Hove Albion premier league | Premier League | €70.00m |
| 21 | | | 22 | €70.00m | | bundesliga | Premier League | €65.00m |
| 22 | | | 27 | €55.00m | | premier league | Premier League | €69.30m |
| 23 | | | 27 | €55.00m | | premier league | Premier League | €69.25m |
| 24 | | | 26 | €45.00m | | serie a |  Al-Qadsiah Saudi Pro League | €68.25m |
| 25 | | Martín Zubimendi Tiền vệ phòng ngự | 26 | €60.00m | | laliga | Premier League | €65.00m |
| 26 | | | 20 | €50.00m | | bundesliga | Premier League | €64.30m |
| 27 | | | 24 | €45.00m | | premier league | Premier League | €63.80m |
| 28 | | | 23 | €50.00m | |  Brighton & Hove Albion premier league | Premier League | €63.70m |
| 29 | | | 22 | €42.00m | | premier league | Ligue 1 | €63.00m |
| 30 | | | 20 | €60.00m | | premier league | La Liga | €62.50m |
| 31 | | | 23 | €42.00m | | premier league | Premier League | €61.40m |
| 32 | | Estêvão Tiền đạo cánh phải | 18 | €60.00m | | série a | Premier League | €45.00m |
| 33 | | | 20 | €42.00m | | premier league | La Liga | €59.50m |
| 34 | | | 28 | €32.00m | | premier league | Premier League | €57.70m |
| 35 | | | 20 | €50.00m | | bundesliga | Premier League | €56.00m |
| 36 | | | 23 | €40.00m | | premier league | Premier League | €56.00m |
| 37 | | | 23 | €40.00m | | premier league | Premier League | €55.40m |
| 38 | | | 26 | €50.00m | | serie a | Premier League | €55.00m |
| 39 | | Álex Baena Tiền đạo cánh trái | 23 | €55.00m | | laliga | La Liga | €45.00m |
| 40 | | Álex Baena Tiền đạo cánh trái | 23 | €55.00m | | laliga | La Liga | €42.00m |
| 41 | | | 26 | €50.00m | | serie a | Premier League | €54.90m |
| 42 | | | 26 | €45.00m | | premier league | Saudi Pro League | €53.00m |
| 43 | | Álvaro Carreras Hậu vệ cánh trái | 22 | €35.00m | | liga portugal | La Liga | €50.00m |
| 44 | | | 24 | €50.00m | | bundesliga | Premier League | €40.00m |
| 45 | | | 24 | €50.00m | | bundesliga | Premier League | €35.00m |
| 46 | | Estêvão Tiền đạo cánh phải | 18 | €50.00m | | | | €34.00m |
| 47 | | | 24 | €50.00m | | premier league | Bundesliga | Phí cho mượn: €16.50m |
| 48 | | | 25 | €50.00m | | bundesliga | Serie A | Phí cho mượn: €3.30m |
| 49 | | | 23 | €50.00m | | bundesliga | Premier League | Cho mượn |
| 50 | | | 24 | €50.00m | | bundesliga | Premier League | ? |
| 51 | | | 27 | €50.00m | england,st. kitts & nevis | premier league | La Liga | Cho mượn |
| 52 | | | 21 | €45.00m | | premier league | Premier League | €46.90m |
| 53 | | | 21 | €45.00m | | premier league | Premier League | €46.20m |
| 54 | | | 24 | €32.00m | england | premier league | Premier League | €45.15m |
| 55 | | | 18 | €30.00m | |  CA River Plate torneo apertura | La Liga | €45.00m |
| 56 | | | 21 | €45.00m | | ligue 1 | Premier League | €36.50m |
| 57 | | Jonathan David Tiền đạo cắm | 25 | €45.00m | | |  Không có | - |
| 58 | | | 25 | €45.00m | | ligue 1 | Serie A | Miễn phí |
| 59 | | | 19 | €35.00m | | eredivisie | Premier League | €44.18m |
| 60 | | | 21 | €15.00m | | championship | Premier League | €44.00m |
| 61 | | | 21 | €22.00m | | championship | Premier League | €43.40m |
| 62 | | | 23 | €28.00m | | premier league | Premier League | €42.80m |
| 63 | | | 24 | €35.00m | | serie a | Premier League | €42.00m |
| 64 | | | 25 | €25.00m | | ligue 1 | Premier League | €42.00m |
| 65 | | | 19 | €25.00m | england | championship | Premier League | €40.50m |
| 66 | | | 23 | €30.00m | | ligue 1 | Ligue 1 | €40.00m |
| 67 | | | 25 | €25.00m | | ligue 1 | Premier League | €40.00m |
| 68 | | Charalampos Kostoulas Tiền đạo cắm | 18 | €12.00m | | |  Brighton & Hove Albion Premier League | €40.00m |
| 69 | | | 22 | €12.00m | | premier liga | Premier League | €40.00m |
| 70 | | | 22 | €40.00m | | premier league | Premier League | €35.50m |
| 71 | | | 26 | €40.00m | italy | ligue 1 | Premier League | €30.00m |
| 72 | | | 24 | €40.00m | | bundesliga |  SV Werder Bremen Bundesliga | Cho mượn |
| 73 | | | 20 | €40.00m | |  Brighton & Hove Albion Premier League |  West Ham Premier League | Cho mượn |
| 74 | | | 27 | €35.00m | | premier league | Serie A | €37.00m |
| 75 | | Rayan Aït-Nouri Hậu vệ cánh trái | 24 | €35.00m | | premier league | Premier League | €36.80m |
| 76 | | | 23 | €32.00m | switzerland,north macedonia | jupiler pro league | Serie A | €36.00m |
| 77 | | | 20 | €35.00m | | bundesliga | Premier League | €35.00m |
| 78 | | | 23 | €32.00m | | eredivisie | Bundesliga | €35.00m |
| 79 | | | 24 | €28.00m | | ligue 1 | Premier League | €35.00m |
| 80 | | | 23 | €25.00m | | ligue 1 | Premier League | €35.00m |
| 81 | | | 25 | €23.00m | | bundesliga | Saudi Pro League | €35.00m |
| 82 | | | 22 | €20.00m | | premier league | Bundesliga | €35.00m |
| 83 | | | 24 | €18.00m | | serie a | Premier League | €35.00m |
| 84 | | Charalampos Kostoulas Tiền đạo cắm | 18 | €12.00m | | super league 1 |  Brighton & Hove Albion Premier League | €35.00m |
| 85 | | | 23 | €35.00m | | bundesliga | Saudi Pro League | €30.00m |
| 86 | | Igor Paixão Tiền đạo cánh trái | 25 | €35.00m | | eredivisie | Ligue 1 | €30.00m |
| 87 | | Nico González Tiền đạo cánh phải | 27 | €35.00m | | | | €28.10m |
| 88 | | | 23 | €35.00m | | bundesliga | Saudi Pro League | €28.00m |
| 89 | | Theo Hernández Hậu vệ cánh trái | 27 | €35.00m | | serie a | Saudi Pro League | €25.00m |
| 90 | | | 25 | €35.00m | | premier league | La Liga | €22.00m |
| 91 | | | 24 | €35.00m | | bundesliga | Bundesliga | €21.00m |
| 92 | | Rasmus Højlund Tiền đạo cắm | 22 | €35.00m | | premier league | Serie A | Phí cho mượn: €6.00m |
| 93 | | | 21 | €35.00m | | saudi pro league | Süper Lig | Cho mượn |
| 94 | | Luiz Henrique Tiền đạo cánh phải | 24 | €22.00m | |  Botafogo de Futebol e Regatas Série A | Premier Liga | €33.00m |
| 95 | | | 27 | €30.00m | | eredivisie | La Liga | €32.00m |
| 96 | | Francisco Conceição Tiền đạo cánh phải | 22 | €28.00m | | liga portugal | Serie A | €32.00m |
| 97 | | | 20 | €28.00m | | ligue 1 | Bundesliga | €32.00m |
| 98 | | Roger Fernandes Tiền đạo cánh phải | 19 | €22.00m | | liga portugal | Saudi Pro League | €32.00m |
| 99 | | | 25 | €32.00m | algeria |  Union Saint-Gilloise | Bundesliga | €14.75m |
| 100 | | | 22 | €32.00m | | premier liga | Liga Portugal | Phí cho mượn: €6.75m |