| 1 | Paul Pogba | Juventus Football Club | Manchester United Football Club | €105M | 9 August 2016 |
| 2 | Hulk | Zenit | — | €56M | 1 July 2016 |
| 3 | John Stones | Everton Football Club | Manchester City Football Club | €55.6M | 9 August 2016 |
| 4 | Leroy Sané | FC Schalke 04 | Manchester City Football Club | €52M | 2 August 2016 |
| 5 | Granit Xhaka | Borussia Mönchengladbach | Arsenal Football Club | €45M | 1 July 2016 |
| 6 | Henrikh Mkhitaryan | Borussia Dortmund | Manchester United Football Club | €42M | 6 July 2016 |
| 7 | Sadio Mané | Southampton FC | Liverpool Football Club | €41.2M | 1 July 2016 |
| 8 | Michy Batshuayi | Olympique de Marseille | Chelsea Football Club | €39M | 3 July 2016 |
| 9 | Eric Bailly | Villarreal Club de Fútbol S.A.D. | Manchester United Football Club | €38M | 1 July 2016 |
| 10 | N'Golo Kanté | LEI | Chelsea Football Club | €35.8M | 16 July 2016 |
| 11 | Moussa Sissoko | Newcastle United Football Club | Tottenham Hotspur Football Club | €35M | 31 August 2016 |
| 12 | Mats Hummels | Borussia Dortmund | FC Bayern München | €35M | 1 July 2016 |
| 13 | Ousmane Dembélé | Stade Rennais Football Club | Borussia Dortmund | €35M | 1 July 2016 |
| 14 | Renato Sanches | Benfica | FC Bayern München | €35M | 1 July 2016 |
| 15 | Gabriel Jesus | Palmeiras | Manchester City Football Club | €32M | 1 January 2017 |
| 16 | Arkadiusz Milik | Ajax | Società Sportiva Calcio Napoli | €32M | 1 August 2016 |
| 17 | Kévin Gameiro | Sevilla Fútbol Club S.A.D. | Club Atlético de Madrid S.A.D. | €32M | 30 July 2016 |
| 18 | Miralem Pjanić | Associazione Sportiva Roma | Juventus Football Club | €32M | 1 July 2016 |
| 19 | Islam Slimani | Sporting CP | LEI | €31M | 31 August 2016 |
| 20 | Gonçalo Guedes | Benfica | Paris Saint-Germain Football Club | €30M | 25 January 2017 |
| 21 | Álvaro Morata | Juventus Football Club | Real Madrid Club de Fútbol | €30M | 1 July 2016 |
| 22 | Naby Keïta | Red Bull Salzburg | RB Leipzig | €29.8M | 1 July 2016 |
| 23 | Marko Pjaca | Dinamo Zagreb | Juventus Football Club | €29.4M | 21 July 2016 |
| 24 | Yannick Bolasie | Crystal Palace Football Club | Everton Football Club | €28.9M | 15 August 2016 |
| 25 | Georginio Wijnaldum | Newcastle United Football Club | Liverpool Football Club | €27.5M | 22 July 2016 |
| 26 | İlkay Gündoğan | Borussia Dortmund | Manchester City Football Club | €27M | 1 July 2016 |
| 27 | Breel Embolo | FC Basel 1893 AG | FC Schalke 04 | €26.5M | 1 July 2016 |
| 28 | Samuel Umtiti | Olympique Lyonnais | Futbol Club Barcelona | €25M | 14 July 2016 |
| 29 | André Ayew | Swansea City | West Ham United Football Club | €24.1M | 8 August 2016 |
| 30 | Morgan Schneiderlin | Manchester United Football Club | Everton Football Club | €23M | 12 January 2017 |
| 31 | Marcos Alonso | Associazione Calcio Fiorentina | Chelsea Football Club | €23M | 31 August 2016 |
| 32 | Timo Werner | VfB Stuttgart | RB Leipzig | €23M | 1 July 2016 |
| 33 | Antonio Candreva | Società Sportiva Lazio S.p.A. | Inter | €22M | 3 August 2016 |
| 34 | Mario Götze | FC Bayern München | Borussia Dortmund | €22M | 21 July 2016 |
| 35 | Vincent Janssen | Alkmaar Zaanstreek | Tottenham Hotspur Football Club | €22M | 12 July 2016 |
| 36 | Aleksandar Dragovic | Dynamo Kyiv | Bayer Leverkusen | €21M | 23 August 2016 |
| 37 | Axel Witsel | Zenit | — | €20M | 3 January 2017 |
| 38 | Lucas Pérez | Deportivo de La Coruña | Arsenal Football Club | €20M | 30 August 2016 |
| 39 | Kevin Volland | 1899 Hoffenheim | Bayer Leverkusen | €20M | 1 July 2016 |
| 40 | Ahmed Musa | CSKA Moscow | LEI | €19.5M | 8 July 2016 |
| 41 | Mattia Caldara | Atalanta Bergamasca Calcio S.p.a. | Juventus Football Club | €19M | 12 January 2017 |
| 42 | Sofiane Boufal | Lille Olympique Sporting Club | Southampton FC | €18.7M | 29 August 2016 |
| 43 | Dayot Upamecano | Red Bull Salzburg | RB Leipzig | €18.5M | 13 January 2017 |
| 44 | Gerson | Fluminense | Associazione Sportiva Roma | €18.5M | 1 July 2016 |
| 45 | Joaquín Correa | Sampdoria | Sevilla Fútbol Club S.A.D. | €18.2M | 10 July 2016 |
| 46 | Leonardo Pavoletti | Genoa Cricket and Football Club | Società Sportiva Calcio Napoli | €18M | 3 January 2017 |
| 47 | Wilfred Ndidi | Koninklijke Racing Club Genk | LEI | €17.6M | 3 January 2017 |
| 48 | David Neres | São Paulo | Ajax | €17.4M | 31 January 2017 |
| 49 | Franco Vázquez | Palermo FC | Sevilla Fútbol Club S.A.D. | €16.8M | 16 July 2016 |
| 50 | Leon Bailey | Koninklijke Racing Club Genk | Bayer Leverkusen | €16.7M | 31 January 2017 |