Bassey has joined Ajax in a club-record sale for Rangers, just two years after joining the club.
The 22-year-old cost the Dutch club €23m with €3.5m expected in add-ons and is the second-most-expensive for Ajax this window behind Steven Bergwijn.
Napoli striker, Victor Osimhen, remains the most expensive footballer both in Africa and Nigeria.
Osimhen cost the Serie A a staggering €81m when he joined from Lille in 2020.
The second most-expensive transfer is Alex Iwobi’s €30.40m move from Arsenal to Everton.
Kelechi Iheanacho’s €27.70m move from Manchester City to Leicester City in 2017 is third on the list, while the fourth most expensive transfer involving a Nigerian was made by Odion Ighalo.
Ighalo’s €23.20m move to Chinese Super League team, Changchun Yatai from Watford in 2016 still stands as one of the highest.
The sixth-highest move was made recently by Taiwo Awoniyi when he joined Nottingham Forest on a club-record transfer of €20.5m.
Former Super Eagles skipper John Obi Mikel’s €20m transfer to Chelsea in 2006 is the seventh on the list.