| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Kyogo Furuhashi | Attack - Centre-Forward | Japan | Birmingham City | 1995 | €9.0m |
| 2 |  Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 3 |  Ayoze Pérez | Attack - Centre-Forward | Spain | Villarreal CF | 1993 | €10.0m |
| 4 |  Sardar Azmoun | Attack - Centre-Forward | Iran | Shabab Al-Ahli Club | 1995 | €8.0m |
| 5 |  Vincent Janssen | Attack - Centre-Forward | Netherlands | Royal Antwerp FC | 1994 | €7.0m |
| 6 |  Georgios Giakoumakis | Attack - Centre-Forward | Greece | PAOK Thessaloniki | 1994 | €7.0m |
| 7 |  Marvin Ducksch | Attack - Centre-Forward | Germany | Birmingham City | 1994 | €6.0m |
| 8 |  Jhon Córdoba | Attack - Centre-Forward | Colombia | FC Krasnodar | 1993 | €12.0m |
| 9 |  Gaëtan Laborde | Attack - Centre-Forward | France | Al-Diraiyah FC | 1994 | €6.0m |
| 10 |  Paul Onuachu | Attack - Centre-Forward | Nigeria | Trabzonspor | 1994 | €6.0m |
| 11 |  Marko Livaja | Attack - Centre-Forward | Croatia | HNK Hajduk Split | 1993 | €5.0m |
| 12 |  Vedat Muriqi | Attack - Centre-Forward | Kosovo Albania | RCD Mallorca | 1994 | €5.0m |
| 13 |  Alassane Pléa | Attack - Centre-Forward | France Mali | PSV Eindhoven | 1993 | €5.0m |
| 14 |  Yussuf Poulsen | Attack - Centre-Forward | Denmark Tanzania | Hamburger SV | 1994 | €5.0m |
| 15 |  Joel Pohjanpalo | Attack - Centre-Forward | Finland | Palermo FC | 1994 | €4.5m |
| 16 |  Ludovic Ajorque | Attack - Centre-Forward | France Réunion | Stade Brestois 29 | 1994 | €4.0m |
| 17 |  Cyriel Dessers | Attack - Centre-Forward | Nigeria Belgium | Panathinaikos FC | 1994 | €4.0m |
| 18 |  Jordan Morris | Attack - Centre-Forward | United States | Seattle Sounders FC | 1994 | €4.0m |
| 19 |  Michy Batshuayi | Attack - Centre-Forward | Belgium DR Congo | Eintracht Frankfurt | 1993 | €4.0m |
| 20 |  Davie Selke | Attack - Centre-Forward | Germany | Basaksehir FK | 1995 | €3.5m |
| 21 |  Tomas Chory | Attack - Centre-Forward | Czech Republic | SK Slavia Prague | 1995 | €3.5m |
| 22 |  Mikael Uhre | Attack - Centre-Forward | Denmark | Philadelphia Union | 1994 | €3.0m |
| 23 |  Loren Morón | Attack - Centre-Forward | Spain | Aris Thessaloniki | 1993 | €3.0m |
| 24 |  Sébastien Haller | Attack - Centre-Forward | Cote d'Ivoire France | FC Utrecht | 1994 | €3.0m |
| 25 |  Bruno Petkovic | Attack - Centre-Forward | Croatia | Kocaelispor | 1994 | €3.0m |
| 26 |  Lucas Höler | Attack - Centre-Forward | Germany | SC Freiburg | 1994 | €3.0m |
| 27 |  Michael Gregoritsch | Attack - Centre-Forward | Austria | Bröndby IF | 1994 | €3.0m |
| 28 |  Robert Glatzel | Attack - Centre-Forward | Germany Eritrea | Hamburger SV | 1994 | €3.0m |
| 29 |  Matteo Luigi Brunori | Attack - Centre-Forward | Italy Brazil | Palermo FC | 1994 | €3.0m |
| 30 |  Paco Alcácer | Attack - Centre-Forward | Spain | Without Club | 1993 | €3.0m |