| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Álvaro Morata | Attack - Centre-Forward | Spain | Como 1907 | 1992 | €11.0m |
| 2 |  Callum Wilson | Attack - Centre-Forward | England | West Ham United | 1992 | €8.0m |
| 3 |  Paulinho | Attack - Centre-Forward | Portugal | Deportivo Toluca | 1992 | €7.5m |
| 4 |  Alexandre Lacazette | Attack - Centre-Forward | France Guadeloupe | NEOM SC | 1991 | €6.0m |
| 5 |  Danny Ings | Attack - Centre-Forward | England | Sheffield United | 1992 | €6.0m |
| 6 |  Roberto Firmino | Attack - Centre-Forward | Brazil | Al-Sadd SC | 1991 | €5.0m |
| 7 |  Raúl Jiménez | Attack - Centre-Forward | Mexico | Fulham FC | 1991 | €5.0m |
| 8 |  Ante Budimir | Attack - Centre-Forward | Croatia | CA Osasuna | 1991 | €5.0m |
| 9 |  Wout Weghorst | Attack - Centre-Forward | Netherlands | Ajax Amsterdam | 1992 | €4.0m |
| 10 |  Mehdi Taremi | Attack - Centre-Forward | Iran | Olympiacos Piraeus | 1992 | €3.5m |
| 11 |  Duván Zapata | Attack - Centre-Forward | Colombia | Torino FC | 1991 | €3.5m |
| 12 |  Rodrigo | Attack - Centre-Forward | Spain Brazil | Al-Rayyan SC | 1991 | €3.5m |
| 13 |  Henry Martin | Attack - Centre-Forward | Mexico | CF América | 1992 | €3.0m |
| 14 |  Viktor Claesson | Attack - Centre-Forward | Sweden | FC Copenhagen | 1992 | €3.0m |
| 15 |  Ayoze Pérez | Attack - Centre-Forward | Spain | Villarreal CF | 1993 | €10.0m |
| 16 |  Niclas Füllkrug | Attack - Centre-Forward | Germany | West Ham United | 1993 | €10.0m |
| 17 |  Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 18 |  Jhon Córdoba | Attack - Centre-Forward | Colombia | FC Krasnodar | 1993 | €12.0m |
| 19 |  Alassane Pléa | Attack - Centre-Forward | France Mali | PSV Eindhoven | 1993 | €5.0m |
| 20 |  Marko Livaja | Attack - Centre-Forward | Croatia | HNK Hajduk Split | 1993 | €5.0m |
| 21 |  Danny Welbeck | Attack - Centre-Forward | England Ghana | Brighton & Hove Albion | 1990 | €5.0m |
| 22 |  Joselu | Attack - Centre-Forward | Spain Germany | Al-Gharafa SC | 1990 | €4.0m |
| 23 |  Michy Batshuayi | Attack - Centre-Forward | Belgium DR Congo | Eintracht Frankfurt | 1993 | €4.0m |
| 24 |  Emiliano Sala | Attack - Centre-Forward | Argentina Italy | --- | 1990 | €16.0m |
| 25 |  Santiago García | Attack - Centre-Forward | Uruguay | --- | 1990 | €4.0m |
| 26 |  Paco Alcácer | Attack - Centre-Forward | Spain | Without Club | 1993 | €3.0m |
| 27 |  Borja Iglesias | Attack - Centre-Forward | Spain | Celta de Vigo | 1993 | €3.0m |
| 28 |  Romelu Lukaku | Attack - Centre-Forward | Belgium DR Congo | SSC Napoli | 1993 | €22.0m |
| 29 |  Memphis Depay | Attack - Centre-Forward | Netherlands Ghana | Sport Club Corinthians Paulista | 1994 | €9.0m |
| 30 |  Vincent Janssen | Attack - Centre-Forward | Netherlands | Royal Antwerp FC | 1994 | €7.0m |