| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Roberto Firmino | Attack - Centre-Forward | Brazil | Al-Sadd SC | 1991 | €5.0m |
| 2 |  Alassane Pléa | Attack - Centre-Forward | France Mali | PSV Eindhoven | 1993 | €5.0m |
| 3 |  Paulinho | Attack - Centre-Forward | Portugal | Deportivo Toluca | 1992 | €7.5m |
| 4 |  Callum Wilson | Attack - Centre-Forward | England | West Ham United | 1992 | €8.0m |
| 5 |  Wout Weghorst | Attack - Centre-Forward | Netherlands | Ajax Amsterdam | 1992 | €4.0m |
| 6 |  Mehdi Taremi | Attack - Centre-Forward | Iran | Olympiacos Piraeus | 1992 | €3.5m |
| 7 |  Borja Iglesias | Attack - Centre-Forward | Spain | Celta de Vigo | 1993 | €3.0m |
| 8 |  Henry Martin | Attack - Centre-Forward | Mexico | CF América | 1992 | €3.0m |
| 9 |  Viktor Claesson | Attack - Centre-Forward | Sweden | FC Copenhagen | 1992 | €3.0m |
| 10 |  Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 11 |  Baghdad Bounedjah | Attack - Centre-Forward | Algeria | Al-Shamal SC | 1991 | €2.5m |
| 12 |  Jonathan Rodríguez | Attack - Centre-Forward | Uruguay | Portland Timbers | 1993 | €2.5m |
| 13 |  Jordan Ayew | Attack - Centre-Forward | Ghana France | Leicester City | 1991 | €2.5m |
| 14 |  Chris Wood | Attack - Centre-Forward | New Zealand | Nottingham Forest | 1991 | €10.0m |
| 15 |  Niclas Füllkrug | Attack - Centre-Forward | Germany | West Ham United | 1993 | €10.0m |
| 16 |  Karl Toko Ekambi | Attack - Centre-Forward | Cameroon France | Al-Fateh SC | 1992 | €2.0m |
| 17 |  Haris Seferovic | Attack - Centre-Forward | Switzerland Bosnia-Herzegovina | United FC (UAE) | 1992 | €2.0m |
| 18 |  Josef Martínez | Attack - Centre-Forward | Venezuela United States | San Jose Earthquakes | 1993 | €2.0m |
| 19 |  Joshua King | Attack - Centre-Forward | Norway | Al-Khaleej FC | 1992 | €1.8m |
| 20 |  João Pedro | Attack - Centre-Forward | Italy Brazil | Atlético de San Luis | 1992 | €1.8m |
| 21 |  Willian José | Attack - Centre-Forward | Brazil Spain | Esporte Clube Bahia | 1991 | €1.8m |
| 22 |  Álvaro Morata | Attack - Centre-Forward | Spain | Como 1907 | 1992 | €11.0m |
| 23 |  Jhon Córdoba | Attack - Centre-Forward | Colombia | FC Krasnodar | 1993 | €12.0m |
| 24 |  Paul Onuachu | Attack - Centre-Forward | Nigeria | Trabzonspor | 1994 | €6.0m |
| 25 |  Marvin Ducksch | Attack - Centre-Forward | Germany | Birmingham City | 1994 | €6.0m |
| 26 |  Gaëtan Laborde | Attack - Centre-Forward | France | Al-Diraiyah FC | 1994 | €6.0m |
| 27 |  Alexandre Lacazette | Attack - Centre-Forward | France Guadeloupe | NEOM SC | 1991 | €6.0m |
| 28 |  Ante Budimir | Attack - Centre-Forward | Croatia | CA Osasuna | 1991 | €5.0m |
| 29 |  Yussuf Poulsen | Attack - Centre-Forward | Denmark Tanzania | Hamburger SV | 1994 | €5.0m |
| 30 |  Danny Welbeck | Attack - Centre-Forward | England Ghana | Brighton & Hove Albion | 1990 | €5.0m |