=77. Jim Kerr £30m – Celtic
=77. Mike Garlick £30m – Burnley
=77. Ryan Giggs £30m – Manchester United
=77. Wayne Rooney £30m – Manchester United
=75. Martin Morgan £32m – Swansea City
=75. Patrick Cryne £32m – Barnsley
74. Bill Kenwright £33m – Everton
73. Sir Maurice Hatter £35m – Charlton Athletic
72. Rio Ferdinand £36m – Manchester United
71. Philip Rawlins £38m – Stoke City