| 1 | Nico O'Reilly Manchester City | Manchester City | DEF | 21 | €98.4M |
| 2 | | FC Barcelona | DEF | 19 | €95.5M |
| 3 | | Arsenal | DEF | 28 | €93.3M |
| 4 | | Liverpool | DEF | 27 | €93.3M |
| 5 | Marc Guéhi Manchester City | Manchester City | DEF | 25 | €92.3M |
| 6 | Maxence Lacroix Crystal Palace | Crystal Palace | DEF | 26 | €84.8M |
| 7 | Malick Thiaw Newcastle United | Newcastle United | DEF | 24 | €83.4M |
| 8 | | Arsenal | DEF | 24 | €78.3M |
| 9 | | Arsenal | DEF | 25 | €76.9M |
| 10 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 23 | €75.7M |
| 11 | Chris Richards Crystal Palace | Crystal Palace | DEF | 26 | €74.5M |
| 12 | Luka Vuskovic Hamburger SV | Hamburger SV | DEF | 19 | €74.2M |
| 13 | | Arsenal | DEF | 24 | €73.8M |
| 14 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €73.3M |
| 15 | | Real Madrid | DEF | 21 | €72.7M |
| 16 | Riccardo Calafiori Arsenal | Arsenal | DEF | 24 | €71.4M |
| 17 | Matheus Nunes Manchester City | Manchester City | DEF | 27 | €70.3M |
| 18 | | Chelsea | DEF | 26 | €70.0M |
| 19 | | Chelsea | DEF | 25 | €70.0M |
| 20 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €69.4M |
| 21 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 22 | €69.4M |
| 22 | Jan Paul van Hecke Brighton & Hove Albion | Brighton & Hove Albion | DEF | 25 | €68.8M |
| 23 | | Juventus | DEF | 27 | €68.4M |
| 24 | | Lecce | DEF | 21 | €68.0M |
| 25 | Kevin Danso Tottenham Hotspur | Tottenham Hotspur | DEF | 27 | €67.3M |
| 26 | Cristian Romero Tottenham Hotspur | Tottenham Hotspur | DEF | 28 | €67.3M |
| 27 | Neco Williams Nottingham Forest | Nottingham Forest | DEF | 25 | €66.9M |
| 28 | | Inter | DEF | 28 | €66.5M |
| 29 | | Inter | DEF | 27 | €66.5M |
| 30 | | FC Barcelona | DEF | 25 | €66.5M |
| 31 | | Chelsea | DEF | 23 | €65.6M |
| 32 | James Hill AFC Bournemouth | AFC Bournemouth | DEF | 24 | €65.4M |
| 33 | | Chelsea | DEF | 27 | €65.3M |
| 34 | Lewis Hall Newcastle United | Newcastle United | DEF | 21 | €65.2M |
| 35 | | Liverpool | DEF | 22 | €65.1M |
| 36 | Jaydee Canvot Crystal Palace | Crystal Palace | DEF | 19 | €64.0M |
| 37 | | Chelsea | DEF | 26 | €63.9M |
| 38 | Sven Botman Newcastle United | Newcastle United | DEF | 26 | €63.8M |
| 39 | Abdukodir Khusanov Manchester City | Manchester City | DEF | 22 | €63.7M |
| 40 | Tyrick Mitchell Crystal Palace | Crystal Palace | DEF | 26 | €63.0M |
| 41 | Pedro Porro Tottenham Hotspur | Tottenham Hotspur | DEF | 26 | €63.0M |
| 42 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €62.7M |
| 43 | Adrien Truffert AFC Bournemouth | AFC Bournemouth | DEF | 24 | €61.5M |
| 44 | Josko Gvardiol Manchester City | Manchester City | DEF | 24 | €61.4M |
| 45 | Matteo Ruggeri Atlético Madrid | Atlético Madrid | DEF | 23 | €61.2M |
| 46 | | Juventus | DEF | 26 | €61.1M |
| 47 | Nikola Milenković Nottingham Forest | Nottingham Forest | DEF | 28 | €61.0M |
| 48 | | FC Barcelona | DEF | 27 | €60.5M |
| 49 | | Inter | DEF | 27 | €60.4M |
| 50 | | Girona | DEF | 20 | €60.2M |
