| 1 | Neymar | Futbol Club Barcelona | Paris Saint-Germain Football Club | €222M | 3 August 2017 |
| 2 | Ousmane Dembélé | Borussia Dortmund | Futbol Club Barcelona | €148M | 25 August 2017 |
| 3 | Philippe Coutinho | Liverpool Football Club | Futbol Club Barcelona | €135M | 8 January 2018 |
| 4 | Romelu Lukaku | Everton Football Club | Manchester United Football Club | €84.7M | 10 July 2017 |
| 5 | Virgil van Dijk | Southampton FC | Liverpool Football Club | €84.7M | 1 January 2018 |
| 6 | Álvaro Morata | Real Madrid Club de Fútbol | Chelsea Football Club | €66M | 21 July 2017 |
| 7 | Aymeric Laporte | Athletic Club Bilbao | Manchester City Football Club | €65M | 30 January 2018 |
| 8 | Pierre-Emerick Aubameyang | Borussia Dortmund | Arsenal Football Club | €63.8M | 31 January 2018 |
| 9 | Benjamin Mendy | Association sportive de Monaco Football Club | Manchester City Football Club | €57.5M | 24 July 2017 |
| 10 | Alexandre Lacazette | Olympique Lyonnais | Arsenal Football Club | €53M | 5 July 2017 |
| 11 | Kyle Walker | Tottenham Hotspur Football Club | Manchester City Football Club | €52.7M | 14 July 2017 |
| 12 | Bernardo Silva | Association sportive de Monaco Football Club | Manchester City Football Club | €50M | 1 July 2017 |
| 13 | Gylfi Sigurdsson | Swansea City | Everton Football Club | €49.4M | 16 August 2017 |
| 14 | Nemanja Matić | Chelsea Football Club | Manchester United Football Club | €44.7M | 31 July 2017 |
| 15 | Davinson Sánchez | Ajax | Tottenham Hotspur Football Club | €42M | 23 August 2017 |
| 16 | Leonardo Bonucci | Juventus Football Club | Associazione Calcio Milan | €42M | 21 July 2017 |
| 17 | Mohamed Salah | Associazione Sportiva Roma | Liverpool Football Club | €42M | 1 July 2017 |
| 18 | Corentin Tolisso | Olympique Lyonnais | FC Bayern München | €41.5M | 1 July 2017 |
| 19 | Alessandro Bastoni | Atalanta Bergamasca Calcio S.p.a. | Inter | €40.7M | 31 August 2017 |
| 20 | Cédric Bakambu | Villarreal Club de Fútbol S.A.D. | — | €40M | 17 January 2018 |
| 21 | Federico Bernardeschi | Associazione Calcio Fiorentina | Juventus Football Club | €40M | 24 July 2017 |
| 22 | Tiemoué Bakayoko | Association sportive de Monaco Football Club | Chelsea Football Club | €40M | 15 July 2017 |
| 23 | Alex Oxlade-Chamberlain | Arsenal Football Club | Liverpool Football Club | €38M | 31 August 2017 |
| 24 | Nélson Semedo | Benfica | Futbol Club Barcelona | €35.7M | 14 July 2017 |
| 25 | Vitolo | Sevilla Fútbol Club S.A.D. | Club Atlético de Madrid S.A.D. | €35.6M | 12 July 2017 |
| 26 | Antonio Rüdiger | Associazione Sportiva Roma | Chelsea Football Club | €35M | 9 July 2017 |
| 27 | Victor Lindelöf | Benfica | Manchester United Football Club | €35M | 1 July 2017 |
| 28 | Alexis Sánchez | Arsenal Football Club | Manchester United Football Club | €34M | 22 January 2018 |
| 29 | Henrikh Mkhitaryan | Manchester United Football Club | Arsenal Football Club | €34M | 22 January 2018 |
| 30 | Milan Škriniar | Sampdoria | Inter | €34M | 7 July 2017 |
| 31 | Iñigo Martínez | Real Sociedad de Fútbol S.A.D. | Athletic Club Bilbao | €32M | 30 January 2018 |
| 32 | Yannick Carrasco | Club Atlético de Madrid S.A.D. | — | €30M | 26 February 2018 |
| 33 | Keita Baldé | Società Sportiva Lazio S.p.A. | Association sportive de Monaco Football Club | €30M | 29 August 2017 |
| 34 | Michael Keane | Burnley Football Club | Everton Football Club | €28.5M | 3 July 2017 |
| 35 | Jordan Pickford | Sunderland Association Football Club | Everton Football Club | €28.5M | 1 July 2017 |
| 36 | Lucas Moura | Paris Saint-Germain Football Club | Tottenham Hotspur Football Club | €28.4M | 31 January 2018 |
| 37 | Mamadou Sakho | Liverpool Football Club | Crystal Palace Football Club | €28.2M | 31 August 2017 |
| 38 | Kelechi Iheanacho | Manchester City Football Club | LEI | €27.7M | 3 August 2017 |
| 39 | Davy Klaassen | Ajax | Everton Football Club | €27M | 1 July 2017 |
| 40 | Serge Aurier | Paris Saint-Germain Football Club | Tottenham Hotspur Football Club | €25M | 31 August 2017 |
| 41 | Davide Zappacosta | Torino Calcio | Chelsea Football Club | €25M | 31 August 2017 |
| 42 | Andriy Yarmolenko | Dynamo Kyiv | Borussia Dortmund | €25M | 28 August 2017 |
| 43 | Youri Tielemans | Anderlecht | Association sportive de Monaco Football Club | €25M | 1 July 2017 |
| 44 | Luis Muriel | Sampdoria | Sevilla Fútbol Club S.A.D. | €24.5M | 11 July 2017 |
| 45 | Matías Vecino | Associazione Calcio Fiorentina | Inter | €24M | 2 August 2017 |
| 46 | Theo Hernández | Club Atlético de Madrid S.A.D. | Real Madrid Club de Fútbol | €24M | 5 July 2017 |
| 47 | Rodrigo Bentancur | Club Atlético Boca Juniors | Juventus Football Club | €23.5M | 1 July 2017 |
| 48 | Hakan Çalhanoğlu | Bayer Leverkusen | Associazione Calcio Milan | €23.3M | 3 July 2017 |
| 49 | Leandro Paredes | Associazione Sportiva Roma | Zenit | €23M | 1 July 2017 |
| 50 | André Ayew | West Ham United Football Club | Swansea City | €22.8M | 31 January 2018 |