| Ranking | Name | Squad size | League | Value(€) |
|---|---|---|---|---|
| 1 |  Legia Warschau |
32 | Ekstraklasa (Poland) | € 39.35 M |
| 2 |  Rakow Czestochowa |
30 | Ekstraklasa (Poland) | € 38.65 M |
| 3 |  Lech Posen |
30 | Ekstraklasa (Poland) | € 37.85 M |
| 4 |  Zaglebie Lubin |
34 | Ekstraklasa (Poland) | € 17.4 M |
| 5 |  Cracovia |
35 | Ekstraklasa (Poland) | € 14.05 M |
| 6 |  Pogon Stettin |
28 | Ekstraklasa (Poland) | € 13.7 M |
| 7 |  Slask Wroclaw |
32 | Ekstraklasa (Poland) | € 13.13 M |
| 8 |  Jagiellonia Bialystok |
33 | Ekstraklasa (Poland) | € 13.05 M |
| 9 |  Piast Gliwice |
30 | Ekstraklasa (Poland) | € 12.45 M |
| 10 |  Widzew Lodz |
27 | Ekstraklasa (Poland) | € 11.03 M |
| 11 |  Górnik Zabrze |
30 | Ekstraklasa (Poland) | € 10.58 M |
| 12 |  Warta Posen |
31 | Ekstraklasa (Poland) | € 10.48 M |
| 13 |  Radomiak Radom |
28 | Ekstraklasa (Poland) | € 10.03 M |
| 14 |  Korona Kielce |
30 | Ekstraklasa (Poland) | € 8.199999 M |
| 15 |  Ruch Chorzow |
32 | Ekstraklasa (Poland) | € 7.53 M |
| 16 |  Stal Mielec |
24 | Ekstraklasa (Poland) | € 7.48 M |
| 17 |  LKS Lodz |
33 | Ekstraklasa (Poland) | € 7.48 M |
| 18 |  Lechia Gdansk |
30 | 1 Liga (Poland) | € 7.38 M |
| 19 |  Puszcza Niepolomice |
33 | Ekstraklasa (Poland) | € 6.83 M |
| 20 |  Wisla Krakau |
33 | 1 Liga (Poland) | € 6.53 M |
| 21 |  Wisla Plock |
39 | 1 Liga (Poland) | € 6.25 M |
| 22 |  GKS Tychy |
30 | 1 Liga (Poland) | € 5.4 M |
| 23 |  Bruk-Bet Termalica Nieciecza |
31 | 1 Liga (Poland) | € 5.15 M |
| 24 |  Miedz Legnica |
28 | 1 Liga (Poland) | € 5.08 M |
| 25 |  Arka Gdynia |
28 | 1 Liga (Poland) | € 4.73 M |
