| 1 | Nani | Sporting CP | Manchester United Football Club | €25.5M | 2 July 2007 |
| 2 | Éver Banega | Club Atlético Boca Juniors | Valencia Club de Fútbol S. A. D. | €18M | 5 January 2008 |
| 3 | Craig Gordon | Heart of Midlothian Football Club | Sunderland Association Football Club | €10.8M | 8 August 2007 |
| 4 | José Sosa | Club Estudiantes de La Plata | FC Bayern München | €9M | 1 July 2007 |
| 5 | Ángel Di María | Club Atlético Rosario Central | Benfica | €8M | 27 July 2007 |
| 6 | Andrés Guardado | Club de Futbol Rojinegros S.A. de C.V. | Deportivo de La Coruña | €7M | 1 July 2007 |
| 7 | Steven Davis | Aston Villa Football Club | Fulham Football Club | €5.9M | 1 July 2007 |
| 8 | Arturo Vidal | — | Bayer Leverkusen | €5.2M | 1 July 2007 |
| 9 | Maxi Moralez | Racing Club Asociación Civil de Avellaneda | — | €5M | 8 August 2007 |
| 10 | Ivan Rakitic | FC Basel 1893 AG | FC Schalke 04 | €5M | 1 July 2007 |
| 11 | Marco Ruben | Club Atlético River Plate | Villarreal Club de Fútbol S.A.D. | €4.8M | 24 January 2008 |
| 12 | André-Pierre Gignac | Football Club Lorient-Bretagne Sud | Toulouse Football Club | €4.5M | 1 July 2007 |
| 13 | Lukasz Fabianski | Legia Warszawa Spółka Akcyjna | Arsenal Football Club | €4.4M | 1 July 2007 |
| 14 | Edin Dzeko | Teplice | VfL Wolfsburg | €4M | 1 July 2007 |
| 15 | Fernando Muslera | — | Società Sportiva Lazio S.p.A. | €3M | 20 August 2007 |
| 16 | Álvaro Negredo | — | Almeria | €3M | 1 July 2007 |
| 17 | Boy Waterman | Sportclub Heerenveen | Alkmaar Zaanstreek | €3M | 1 July 2007 |
| 18 | Dayro Moreno | Once Caldas | FCSB | €1.8M | 1 January 2008 |
| 19 | Rodri | — | — | €1.5M | 1 July 2007 |
| 20 | Cristhian Stuani | — | — | €1.4M | 3 January 2008 |
| 21 | Santi Cazorla | — | Villarreal Club de Fútbol S.A.D. | €1.2M | 1 July 2007 |
| 22 | Jérôme Boateng | Hertha BSC | Hamburger Sport Verein | €1.1M | 21 August 2007 |
| 23 | Gökhan Inler | FC Zürich | Udinese Calcio | €1M | 4 July 2007 |
| 24 | Rémy Riou | Olympique Lyonnais | Association de la Jeunesse auxerroise | €800k | 1 July 2007 |
| 25 | Yevgen Khacheridi | Volyn Lutsk | — | €700k | 1 January 2008 |
| 26 | Soslan Dzhanaev | — | Spartak Moscow | €500k | 1 January 2008 |
| 27 | Antonio Candreva | — | Udinese Calcio | €500k | 1 July 2007 |
| 28 | Zanka | — | FC Copenhagen | €500k | 1 July 2007 |
| 29 | Vasco Fernandes | SC Olhanense | — | €500k | 1 July 2007 |
| 30 | Alan Dzagoev | — | CSKA Moscow | €400k | 1 January 2008 |
| 31 | Oleg Ivanov | Kuban Krasnodar (-2018) | Krylia Sovetov | €400k | 1 January 2008 |
| 32 | David Marshall | The Celtic Football Club | Norwich | €400k | 4 July 2007 |
| 33 | Zoran Tosic | — | FK Partizan | €400k | 1 July 2007 |
| 34 | Darwin Quintero | Deportes Tolima | Krylia Sovetov | €350k | 1 July 2007 |
| 35 | Patrick van Aanholt | — | — | €300k | 1 July 2007 |
| 36 | Janko Tumbasevic | — | Fudbalski Klub Vojvodina | €300k | 1 July 2007 |
| 37 | Eric Bicfalvi | — | FCSB | €300k | 1 July 2007 |
| 38 | James Rodríguez | Envigado | — | €280k | 1 January 2008 |
| 39 | Sergey Politevich | — | Krylia Sovetov | €250k | 1 January 2008 |
| 40 | Egor Filipenko | — | Spartak Moscow | €240k | 1 January 2008 |
| 41 | Kamil Grosicki | Morski Klub Sportowy Pogoń Szczecin | Legia Warszawa Spółka Akcyjna | €225k | 1 July 2007 |
| 42 | Georgios Tzavellas | AOK Kerkyra | Panionios Athens | €200k | 31 January 2008 |
| 43 | Ritchie De Laet | Royal Antwerp Football Club | Stoke City | €150k | 31 August 2007 |
| 44 | Jeffrey Bruma | — | — | €120k | 1 July 2007 |
| 45 | Gaël Kakuta | — | — | €115k | 1 July 2007 |
| 46 | Vlad Chiricheș | — | — | €100k | 1 July 2007 |
| 47 | Joel Robles | — | — | €100k | 1 July 2007 |
| 48 | Ciro Immobile | — | — | €80k | 1 August 2007 |
| 49 | Nordin Amrabat | Almere City FC | VVV-Venlo | €75k | 1 July 2007 |
| 50 | Maciej Rybus | — | Legia Warszawa Spółka Akcyjna | €50k | 1 September 2007 |