1 Cristiano Ronaldo (FW), Real Madrid to Juventus, £105 million
2 Kepa Arrizabalaga (GK), Bilbao to Chelsea, £71.2 million
3 Thomas Lemar (MF), Monaco to Atletico Madrid, £62.3 million
4 Vinicius Junior (MF), Flamengo to Real Madrid, £40 million
5 Malcom (MF), Bordeaux to Barcelona, £36.5 million
6 Clement Lenglet (DF), Sevilla to Barcelona, £31.9 million
7 Thibaut Courtois (GK), Chelsea to Real Madrid, £31.1 million
8 Arthur (MF), Gremio to Barcelona, £27.6 million
9 Yerry Mina (DF), Barcelona to Everton, £26.9 million
10 Alvaro Odriozola (DF), Sociedad to Real Madrid, £26.7 million
11 Fabian Ruiz (MF), Betis to Napoli, £26.7 million
12 Jefferson Lerma (MF), Levante to Bournemouth, £24.9 million
13 Steven Nzonzi (MF), Sevilla to Roma, £23.6 million
14 Geoffrey Kondogbia (MF), Inter to Valencia, £22.2 million
15 Yuri Berchiche (DF), Paris Saint Germain to Bilbao, £21.3 million
16 William Calvalho (MF), Sporting to Betis, £17.8 million
17 Rodri (MF), Villarreal to Atletico Madrid, £17.8 million
18 Gerard Moreno (FW), Espanyol to Villarreal, £17.8 million
19 Arturo Vidal (MF), Bayern Munich to Barcelona, £16 million
20 Karl Toko Ekambi (FW), Angers to Villarreal, £16 million