| 1 | Enzo Fernández | Benfica | Chelsea Football Club | €121M | 31 January 2023 |
| 2 | Darwin Núñez | Benfica | Liverpool Football Club | €85M | 1 July 2022 |
| 3 | Wesley Fofana | LEI | Chelsea Football Club | €80.4M | 31 August 2022 |
| 4 | Aurélien Tchouaméni | Association sportive de Monaco Football Club | Real Madrid Club de Fútbol | €80M | 1 July 2022 |
| 5 | Alexander Isak | Real Sociedad de Fútbol S.A.D. | Newcastle United Football Club | €77.5M | 26 August 2022 |
| 6 | Casemiro | Real Madrid Club de Fútbol | Manchester United Football Club | €70.7M | 22 August 2022 |
| 7 | Mykhaylo Mudryk | FC Shakhtar Donetsk | Chelsea Football Club | €70M | 15 January 2023 |
| 8 | Matthijs de Ligt | Juventus Football Club | FC Bayern München | €67M | 19 July 2022 |
| 9 | Marc Cucurella | Brighton and Hove Albion Football Club | Chelsea Football Club | €65.3M | 5 August 2022 |
| 10 | Erling Haaland | Borussia Dortmund | Manchester City Football Club | €60M | 1 July 2022 |
| 11 | Raphinha | Leeds United Association Football Club | Futbol Club Barcelona | €58M | 13 July 2022 |
| 12 | Richarlison | Everton Football Club | Tottenham Hotspur Football Club | €58M | 1 July 2022 |
| 13 | Lisandro Martínez | Ajax | Manchester United Football Club | €57.4M | 27 July 2022 |
| 14 | Raheem Sterling | Manchester City Football Club | Chelsea Football Club | €56.2M | 13 July 2022 |
| 15 | Cristian Romero | Atalanta Bergamasca Calcio S.p.a. | Tottenham Hotspur Football Club | €53.8M | 30 August 2022 |
| 16 | Gabriel Jesus | Manchester City Football Club | Arsenal Football Club | €52.2M | 4 July 2022 |
| 17 | Bremer | Torino Calcio | Juventus Football Club | €51.3M | 20 July 2022 |
| 18 | Jules Koundé | Sevilla Fútbol Club S.A.D. | Futbol Club Barcelona | €50M | 28 July 2022 |
| 19 | Kalvin Phillips | Leeds United Association Football Club | Manchester City Football Club | €49M | 4 July 2022 |
| 20 | Matheus Nunes | Sporting CP | Wolverhampton Wanderers Football Club | €47.4M | 18 August 2022 |
| 21 | Anthony Gordon | Everton Football Club | Newcastle United Football Club | €45.6M | 29 January 2023 |
| 22 | Robert Lewandowski | FC Bayern München | Futbol Club Barcelona | €45M | 19 July 2022 |
| 23 | Federico Chiesa | Associazione Calcio Fiorentina | Juventus Football Club | €44.6M | 1 July 2022 |
| 24 | Enzo Fernández | Club Atlético River Plate | Benfica | €44.3M | 14 July 2022 |
| 25 | Lucas Paquetá | Olympique Lyonnais | West Ham United Football Club | €43M | 29 August 2022 |
| 26 | Cody Gakpo | Eindhovense Voetbalvereniging Philips Sport Vereniging | Liverpool Football Club | €42M | 1 January 2023 |
| 27 | Kalidou Koulibaly | Società Sportiva Calcio Napoli | Chelsea Football Club | €41.9M | 16 July 2022 |
| 28 | Georginio Rutter | 1899 Hoffenheim | Leeds United Association Football Club | €40.5M | 14 January 2023 |
| 29 | Amadou Onana | Lille Olympique Sporting Club | Everton Football Club | €39.9M | 9 August 2022 |
| 30 | Gianluca Scamacca | Unione Sportiva Sassuolo Calcio | West Ham United Football Club | €38.6M | 26 July 2022 |
| 31 | Benoît Badiashile | Association sportive de Monaco Football Club | Chelsea Football Club | €38M | 5 January 2023 |
| 32 | Nuno Mendes | Sporting CP | Paris Saint-Germain Football Club | €38M | 1 July 2022 |
| 33 | Charles De Ketelaere | Club Brugge Koninklijke Voetbalvereniging | Associazione Calcio Milan | €37.5M | 2 August 2022 |
| 34 | Sven Botman | Lille Olympique Sporting Club | Newcastle United Football Club | €37M | 1 July 2022 |
| 35 | Noni Madueke | Eindhovense Voetbalvereniging Philips Sport Vereniging | Chelsea Football Club | €35M | 20 January 2023 |
| 36 | Oleksandr Zinchenko | Manchester City Football Club | Arsenal Football Club | €35M | 22 July 2022 |
| 37 | Nayef Aguerd | Stade Rennais Football Club | West Ham United Football Club | €35M | 1 July 2022 |
| 38 | Fábio Vieira | Futebol Clube do Porto | Arsenal Football Club | €35M | 1 July 2022 |
| 39 | Ilya Zabarnyi | Dynamo Kyiv | Association Football Club Bournemouth | €33M | 31 January 2023 |
| 40 | Brenden Aaronson | Red Bull Salzburg | Leeds United Association Football Club | €32.8M | 1 July 2022 |
| 41 | Gonçalo Guedes | Valencia Club de Fútbol S. A. D. | Wolverhampton Wanderers Football Club | €32.6M | 8 August 2022 |
| 42 | Vitinha | SC Braga | Olympique de Marseille | €32M | 31 January 2023 |
| 43 | Sadio Mané | Liverpool Football Club | FC Bayern München | €32M | 1 July 2022 |
| 44 | Steven Bergwijn | Tottenham Hotspur Football Club | Ajax | €31.3M | 8 July 2022 |
| 45 | Sébastien Haller | Ajax | Borussia Dortmund | €31M | 6 July 2022 |
| 46 | Diego Carlos | Sevilla Fútbol Club S.A.D. | Aston Villa Football Club | €31M | 1 July 2022 |
| 47 | Malo Gusto | Olympique Lyonnais | Chelsea Football Club | €30M | 29 January 2023 |
| 48 | Karim Adeyemi | Red Bull Salzburg | Borussia Dortmund | €30M | 1 July 2022 |
| 49 | Jhon Durán | Chicago Fire Soccer Club | Aston Villa Football Club | €29.5M | 23 January 2023 |
| 50 | Morgan Gibbs-White | Wolverhampton Wanderers Football Club | Nottingham Forest Football Club | €29.5M | 19 August 2022 |