| Ranking | Player | Club | Date of birth | Position | Nationality | Market value |
|---|---|---|---|---|---|---|
| 1 |  Andrew Robertson |
FC Liverpool |
Mar11,1994 | Defense - Left-back | Scotland | € 35 M |
| 2 |  John McGinn |
Aston Villa |
Oct18,1994 | Midfield - Central Midfield | Scotland | € 30 M |
| 3 |  Aaron Hickey |
FC Brentford |
Jun10,2002 | Defense - Left-back | Scotland | € 30 M |
| 4 |  Lewis Ferguson |
FC Bologna |
Aug24,1999 | Midfield - Central Midfield | Scotland | € 24 M |
| 5 |  Billy Gilmour |
Brighton & Hove Albion |
Jun11,2001 | Midfield - Central Midfield | Scotland | € 18 M |
| 6 |  Nathan Patterson |
FC Everton |
Oct16,2001 | Defense - Right-back | Scotland | € 15 M |
| 7 |  Ryan Christie |
AFC Bournemouth |
Feb22,1995 | Midfield-Right Midfield | Scotland | € 12 M |
| 8 |  Scott McKenna |
Nottingham Forest |
Nov12,1996 | Defense - Center-back | Scotland | € 10 M |
| 9 |  Ben Doak |
FC Liverpool |
Nov11,2005 | Striker - Right Winger | Scotland | € 10 M |
| 10 |  Callum McGregor |
Celtic Glasgow |
Jun14,1993 | Midfield-Right Midfield | Scotland | € 9 M |
| 11 |  Ryan Gauld |
Vancouver Whitecaps FC |
Dec16,1995 | Midfield - Attacking Midfield | Scotland | € 7 M |
| 12 |  Greg Taylor |
Celtic Glasgow |
Nov05,1997 | Defense - Left-back | Scotland | € 7 M |
| 13 |  Josh Doig |
US Sassuolo |
May18,2002 | Defense - Left-back | Scotland | € 7 M |
| 14 |  Ross Stewart |
FC Southampton |
Jul11,1996 | Striker - Center Forward | Scotland | € 4.5 M |
| 15 |  Calvin Ramsay |
Preston North End |
Jul31,2003 | Defense - Right-back | Scotland | € 4 M |
| 16 |  Ryan Fraser |
FC Southampton |
Feb24,1994 | Striker - Left Winger | Scotland | € 4 M |
| 17 |  Lewis Morgan |
New York Red Bulls |
Sep30,1996 | Midfield - Attacking Midfield | Scotland | € 4 M |
| 18 |  David Turnbull |
Cardiff City |
Jul10,1999 | Midfield - Central Midfield | Scotland | € 3.8 M |
| 19 |  Ryan Porteous |
FC Watford |
Mar25,1999 | Defense - Center-back | Scotland | € 3 M |
| 20 |  Jack Hendry |
Al-Ettifaq FC |
May07,1995 | Defense - Center-back | Scotland | € 2.8 M |
| 21 |  Lawrence Shankland |
Heart of Midlothian FC |
Aug10,1995 | Striker - Center Forward | Scotland | € 2.5 M |
| 22 |  Kevin Nisbet |
FC Millwall |
Mar08,1997 | Striker - Center Forward | Scotland | € 2.5 M |
| 23 |  Oliver Burke |
Birmingham City |
Apr07,1997 | Striker - Right Winger | Scotland | € 2.2 M |
| 24 |  Allan Campbell |
FC Millwall |
Jul04,1998 | Midfield - Central Midfield | Scotland | € 2.2 M |
| 25 |  Stuart Armstrong |
FC Southampton |
Mar30,1992 | Midfield - Central Midfield | Scotland | € 2 M |
| 26 |  Liam Henderson |
Palermo FC |
Apr25,1996 | Midfield - Central Midfield | Scotland | € 1.8 M |
| 27 |  Liam Lindsay |
Preston North End |
Oct12,1995 | Defense - Center-back | Scotland | € 1.8 M |
| 28 |  Anthony Ralston |
Celtic Glasgow |
Nov16,1998 | Defense - Right-back | Scotland | € 1.8 M |
| 29 |  Ross McCrorie |
Bristol City |
Mar18,1998 | Midfield - Defensive Midfielder | Scotland | € 1.8 M |
| 30 |  James Forrest |
Celtic Glasgow |
Jul07,1991 | Midfield-Right Midfield | Scotland | € 1.5 M |
| 31 |  Ryan Jack |
Glasgow Rangers |
Feb27,1992 | Midfield - Central Midfield | Scotland | € 1.5 M |
| 32 |  Grant Hanley |
Norwich City |
Nov20,1991 | Defense - Center-back | Scotland | € 1.5 M |
| 33 |  Murray Wallace |
FC Millwall |
Jan10,1993 | Defense - Center-back | Scotland | € 1.5 M |
| 34 |  Ryan Hardie |
Plymouth Argyle |
Mar17,1997 | Striker - Center Forward | Scotland | € 1.5 M |
| 35 |  Johnny Russell |
Sporting Kansas City |
Apr08,1990 | Striker - Left Winger | Scotland | € 1.2 M |
| 36 |  Scott Wright |
Glasgow Rangers |
Aug08,1997 | Striker - Right Winger | Scotland | € 1.2 M |
| 37 |  David Bates |
KV Mechelen |
Oct05,1996 | Defense - Center-back | Scotland | € 1 M |
| 38 |  Stephen Kingsley |
Heart of Midlothian FC |
Jul23,1994 | Defense - Left-back | Scotland | € 1 M |
| 39 |  John Fleck |
Sheffield United |
Aug24,1991 | Midfield - Central Midfield | Scotland | € 1 M |
| 40 |  Lennon Miller |
Motherwell FC |
Aug25,2006 | Midfield - Central Midfield | Scotland | € 1 M |
