| 1 | Nico O'Reilly Manchester City | Manchester City | DEF | 21 | €118.5M |
| 2 | | Liverpool | DEF | 26 | €102.9M |
| 3 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 23 | €102.8M |
| 4 | | Arsenal | DEF | 24 | €99.6M |
| 5 | Malick Thiaw Newcastle United | Newcastle United | DEF | 24 | €98.7M |
| 6 | | Arsenal | DEF | 28 | €96.3M |
| 7 | | FC Barcelona | DEF | 19 | €92.2M |
| 8 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €91.9M |
| 9 | | Arsenal | DEF | 24 | €90.5M |
| 10 | Maxence Lacroix Crystal Palace | Crystal Palace | DEF | 26 | €88.7M |
| 11 | | Real Madrid | DEF | 21 | €88.7M |
| 12 | Lewis Hall Newcastle United | Newcastle United | DEF | 21 | €88.5M |
| 13 | Luka Vuskovic Hamburger SV | Hamburger SV | DEF | 19 | €87.8M |
| 14 | | Chelsea | DEF | 22 | €85.2M |
| 15 | | Chelsea | DEF | 25 | €85.1M |
| 16 | Cristian Romero Tottenham Hotspur | Tottenham Hotspur | DEF | 27 | €83.5M |
| 17 | | Liverpool | DEF | 22 | €82.1M |
| 18 | | Arsenal | DEF | 25 | €80.0M |
| 19 | | Chelsea | DEF | 26 | €79.4M |
| 20 | Chris Richards Crystal Palace | Crystal Palace | DEF | 26 | €79.4M |
| 21 | Riccardo Calafiori Arsenal | Arsenal | DEF | 23 | €79.1M |
| 22 | | Lecce | DEF | 21 | €76.2M |
| 23 | Jan Paul van Hecke Brighton & Hove Albion | Brighton & Hove Albion | DEF | 25 | €75.3M |
| 24 | | Chelsea | DEF | 26 | €75.2M |
| 25 | | Crystal Palace | DEF | 25 | €75.0M |
| 26 | Matheus Nunes Manchester City | Manchester City | DEF | 27 | €74.3M |
| 27 | El Hadji Malick Diouf West Ham United | West Ham United | DEF | 21 | €73.7M |
| 28 | Josko Gvardiol Manchester City | Manchester City | DEF | 24 | €73.7M |
| 29 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €73.1M |
| 30 | Neco Williams Nottingham Forest | Nottingham Forest | DEF | 25 | €73.0M |
| 31 | | Chelsea | DEF | 27 | €71.9M |
| 32 | | FC Barcelona | DEF | 25 | €70.3M |
| 33 | | Inter | DEF | 27 | €70.3M |
| 34 | | Brentford | DEF | 21 | €69.8M |
| 35 | | Inter | DEF | 28 | €69.6M |
| 36 | Jaydee Canvot Crystal Palace | Crystal Palace | DEF | 19 | €69.1M |
| 37 | Konstantinos Mavropanos West Ham United | West Ham United | DEF | 28 | €69.0M |
| 38 | | Juventus | DEF | 27 | €68.9M |
| 39 | Adrien Truffert AFC Bournemouth | AFC Bournemouth | DEF | 24 | €68.7M |
| 40 | Micky van de Ven Tottenham Hotspur | Tottenham Hotspur | DEF | 25 | €67.9M |
| 41 | | Sunderland | DEF | 26 | €67.7M |
| 42 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €67.6M |
| 43 | James Hill AFC Bournemouth | AFC Bournemouth | DEF | 24 | €67.5M |
| 44 | | Como | DEF | 21 | €67.4M |
| 45 | Sepp van den Berg Brentford | Brentford | DEF | 24 | €67.4M |
| 46 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 23 | €67.2M |
| 47 | Rúben Dias Manchester City | Manchester City | DEF | 28 | €66.4M |
| 48 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €66.4M |
| 49 | | Inter | DEF | 25 | €66.2M |
| 50 | Matteo Ruggeri Atlético Madrid | Atlético Madrid | DEF | 23 | €66.1M |
