| 1 | | Chelsea | DEF | 26 | €115.1M |
| 2 | Nico O'Reilly Manchester City | Manchester City | DEF | 21 | €97.6M |
| 3 | Marc Guéhi Manchester City | Manchester City | DEF | 26 | €92.6M |
| 4 | | Arsenal | DEF | 28 | €92.1M |
| 5 | Ibrahima Konaté Real Madrid | Real Madrid | DEF | 27 | €90.7M |
| 6 | | FC Barcelona | DEF | 19 | €85.2M |
| 7 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €76.9M |
| 8 | Malick Thiaw Newcastle United | Newcastle United | DEF | 25 | €76.1M |
| 9 | Chris Richards Crystal Palace | Crystal Palace | DEF | 26 | €73.6M |
| 10 | Riccardo Calafiori Arsenal | Arsenal | DEF | 24 | €73.5M |
| 11 | Lewis Hall Newcastle United | Newcastle United | DEF | 21 | €71.6M |
| 12 | Cristian Romero Atlético Madrid | Atlético Madrid | DEF | 28 | €71.5M |
| 13 | | Arsenal | DEF | 25 | €70.6M |
| 14 | Jan Paul van Hecke Tottenham Hotspur | Tottenham Hotspur | DEF | 26 | €70.2M |
| 15 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 24 | €70.0M |
| 16 | Josko Gvardiol Manchester City | Manchester City | DEF | 24 | €69.7M |
| 17 | | Real Madrid | DEF | 21 | €68.9M |
| 18 | | Croatia U21 | DEF | 19 | €68.6M |
| 19 | | Arsenal | DEF | 24 | €68.3M |
| 20 | Neco Williams Nottingham Forest | Nottingham Forest | DEF | 25 | €67.4M |
| 21 | | Chelsea | DEF | 23 | €67.3M |
| 22 | | Arsenal | DEF | 25 | €66.1M |
| 23 | | Chelsea | DEF | 25 | €65.3M |
| 24 | Vitor Reis Manchester City | Manchester City | DEF | 20 | €65.0M |
| 25 | Nathaniel Brown FC Bayern München | FC Bayern München | DEF | 23 | €64.8M |
| 26 | James Hill AFC Bournemouth | AFC Bournemouth | DEF | 24 | €64.7M |
| 27 | | Liverpool | DEF | 22 | €64.6M |
| 28 | Mats Wieffer Brighton & Hove Albion | Brighton & Hove Albion | DEF | 26 | €63.5M |
| 29 | Sven Botman Newcastle United | Newcastle United | DEF | 26 | €62.3M |
| 30 | Matheus Nunes Manchester City | Manchester City | DEF | 28 | €62.3M |
| 31 | Nikola Milenković Nottingham Forest | Nottingham Forest | DEF | 28 | €61.9M |
| 32 | | Chelsea | DEF | 26 | €61.6M |
| 33 | Adrien Truffert AFC Bournemouth | AFC Bournemouth | DEF | 24 | €61.6M |
| 34 | Marc Cucurella Real Madrid | Real Madrid | DEF | 28 | €61.3M |
| 35 | Tyrick Mitchell Crystal Palace | Crystal Palace | DEF | 27 | €61.2M |
| 36 | Marcos Senesi Tottenham Hotspur | Tottenham Hotspur | DEF | 29 | €60.7M |
| 37 | Pedro Porro Tottenham Hotspur | Tottenham Hotspur | DEF | 26 | €60.3M |
| 38 | | FC Barcelona | DEF | 25 | €60.0M |
| 39 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €60.0M |
| 40 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 23 | €59.0M |
| 41 | | Brentford | DEF | 22 | €58.5M |
| 42 | Micky van de Ven Tottenham Hotspur | Tottenham Hotspur | DEF | 25 | €57.8M |
| 43 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €57.3M |
| 44 | Nico Schlotterbeck Borussia Dortmund | Borussia Dortmund | DEF | 26 | €57.1M |
| 45 | | Lecce | DEF | 21 | €57.0M |
| 46 | | Inter | DEF | 27 | €55.8M |
| 47 | | Sunderland | DEF | 26 | €55.4M |
| 48 | Pascal Struijk Brighton & Hove Albion | Brighton & Hove Albion | DEF | 27 | €55.2M |
| 49 | Dayot Upamecano FC Bayern München | FC Bayern München | DEF | 27 | €55.1M |
| 50 | | Juventus | DEF | 27 | €54.6M |
