Croatian attacking midfielder Nikola Vlasic, who plays at CSKA Moscow, sits top of the Transfer Market list with 30 million euros.
Zenit Brazilian striker Malcom Filipe Silva de Oliveira is second in the list with 24 million euros.
Zenit forward Azmoun, who has been in scintillating form since his arrival at the team, sits third with 23 million euros.
Azmoun has been recently included in the AFC Men Team of the Year 2020 published by the International Federation of Football History and Statistics (IFFHS).