No 1 in the world: ARROGATE - $17,422,600 (£13,622,542) Born: April 11, 2013. ...
No 2 in the world: WINX - A$22,934,924 (£12,619,301) Born: September 14, 2011. ...
No 3 in the world: GUN RUNNER - $15,988,500 (£12,238,136) Born: March 8, 2013.
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As far as I am aware the record for the most expensive racehorse dates back to 1985. $13.1 million US dollars was paid for a horse called Seattle Dancer.