| 1 | Kylian Mbappé | Association sportive de Monaco Football Club | Paris Saint-Germain Football Club | €180M | 1 July 2018 |
| 2 | Cristiano Ronaldo | Real Madrid Club de Fútbol | Juventus Football Club | €117M | 10 July 2018 |
| 3 | Kepa Arrizabalaga | Athletic Club Bilbao | Chelsea Football Club | €80M | 8 August 2018 |
| 4 | Thomas Lemar | Association sportive de Monaco Football Club | Club Atlético de Madrid S.A.D. | €72M | 1 July 2018 |
| 5 | Riyad Mahrez | LEI | Manchester City Football Club | €67.8M | 10 July 2018 |
| 6 | Christian Pulisic | Borussia Dortmund | Chelsea Football Club | €64M | 2 January 2019 |
| 7 | Naby Keïta | RB Leipzig | Liverpool Football Club | €60M | 1 July 2018 |
| 8 | Fred | FC Shakhtar Donetsk | Manchester United Football Club | €59M | 1 July 2018 |
| 9 | Vinicius Junior | Flamengo | Real Madrid Club de Fútbol | €45M | 12 July 2018 |
| 10 | Patrik Schick | Sampdoria | Associazione Sportiva Roma | €42M | 1 July 2018 |
| 11 | Malcom | Bordeaux | Futbol Club Barcelona | €41M | 24 July 2018 |
| 12 | João Cancelo | Valencia Club de Fútbol S. A. D. | Juventus Football Club | €40.4M | 1 July 2018 |
| 13 | Leandro Paredes | Zenit | Paris Saint-Germain Football Club | €40M | 29 January 2019 |
| 14 | Gonçalo Guedes | Paris Saint-Germain Football Club | Valencia Club de Fútbol S. A. D. | €40M | 27 August 2018 |
| 15 | Richarlison | Watford FC | Everton Football Club | €39.2M | 24 July 2018 |
| 16 | Lucas Paquetá | Flamengo | Associazione Calcio Milan | €38.4M | 3 January 2019 |
| 17 | Felipe Anderson | Società Sportiva Lazio S.p.A. | West Ham United Football Club | €38M | 15 July 2018 |
| 18 | Mattia Caldara | Juventus Football Club | Associazione Calcio Milan | €37.7M | 2 August 2018 |
| 19 | Thilo Kehrer | FC Schalke 04 | Paris Saint-Germain Football Club | €37M | 16 August 2018 |
| 20 | Clément Lenglet | Sevilla Fútbol Club S.A.D. | Futbol Club Barcelona | €35.9M | 12 July 2018 |
| 21 | Shoya Nakajima | Portimonense | — | €35M | 3 February 2019 |
| 22 | Krzysztof Piatek | Genoa Cricket and Football Club | Associazione Calcio Milan | €35M | 23 January 2019 |
| 23 | Thibaut Courtois | Chelsea Football Club | Real Madrid Club de Fútbol | €35M | 9 August 2018 |
| 24 | Leonardo Bonucci | Associazione Calcio Milan | Juventus Football Club | €35M | 2 August 2018 |
| 25 | Álvaro Odriozola | Real Sociedad de Fútbol S.A.D. | Real Madrid Club de Fútbol | €32M | 5 July 2018 |
| 26 | Arthur Melo | Grêmio | Futbol Club Barcelona | €31M | 9 July 2018 |
| 27 | Jefferson Lerma | Levante Unión Deportiva S.A.D. | Association Football Club Bournemouth | €30.5M | 7 August 2018 |
| 28 | Yerry Mina | Futbol Club Barcelona | Everton Football Club | €30.3M | 9 August 2018 |
| 29 | Aleksandr Golovin | CSKA Moscow | Association sportive de Monaco Football Club | €30M | 27 July 2018 |
| 30 | Fabián Ruiz | Real Betis Balompié S.A.D. | Società Sportiva Calcio Napoli | €30M | 5 July 2018 |
| 31 | Lucas Torreira | Sampdoria | Arsenal Football Club | €28.7M | 10 July 2018 |
| 32 | Steven Nzonzi | Sevilla Fútbol Club S.A.D. | Associazione Sportiva Roma | €26.7M | 14 August 2018 |
| 33 | Kevin Strootman | Associazione Sportiva Roma | Olympique de Marseille | €25M | 28 August 2018 |
| 34 | Jannik Vestergaard | Borussia Mönchengladbach | Southampton FC | €25M | 13 July 2018 |
| 35 | Lautaro Martínez | Racing Club Asociación Civil de Avellaneda | Inter | €25M | 4 July 2018 |
| 36 | Bernd Leno | Bayer Leverkusen | Arsenal Football Club | €25M | 1 July 2018 |
| 37 | James Maddison | Norwich | LEI | €25M | 1 July 2018 |
| 38 | Issa Diop | Toulouse Football Club | West Ham United Football Club | €25M | 1 July 2018 |
| 39 | Frank Anguissa | Olympique de Marseille | Fulham Football Club | €24.9M | 9 August 2018 |
| 40 | Yuri Berchiche | Paris Saint-Germain Football Club | Athletic Club Bilbao | €24.8M | 2 July 2018 |
| 41 | Aleksandar Mitrović | Newcastle United Football Club | Fulham Football Club | €24.7M | 30 July 2018 |
| 42 | Simone Verdi | Bologna Football Club 1909 | Società Sportiva Calcio Napoli | €24.5M | 1 July 2018 |
| 43 | Miguel Almirón | Atlanta United Football Club | Newcastle United Football Club | €24M | 31 January 2019 |
| 44 | Alassane Pléa | Olympique Gymnaste Club Nice Côte d'Azur | Borussia Mönchengladbach | €23M | 13 July 2018 |
| 45 | Alireza Jahanbakhsh | Alkmaar Zaanstreek | Brighton and Hove Albion Football Club | €22.5M | 25 July 2018 |
| 46 | Moussa Dembélé | The Celtic Football Club | Olympique Lyonnais | €22M | 31 August 2018 |
| 47 | Gelson Martins | Sporting CP | Club Atlético de Madrid S.A.D. | €22M | 25 July 2018 |
| 48 | Diogo Dalot | Futebol Clube do Porto | Manchester United Football Club | €22M | 1 July 2018 |
| 49 | Geoffrey Kondogbia | Inter | Valencia Club de Fútbol S. A. D. | €22M | 1 July 2018 |
| 50 | Ricardo Pereira | Futebol Clube do Porto | LEI | €22M | 1 July 2018 |