| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Krzysztof Piatek | Attack - Centre-Forward | Poland | Al-Duhail SC | 1995 | €8.5m |
| 2 |  Anthony Martial | Attack - Centre-Forward | France Guadeloupe | CF Monterrey | 1995 | €7.5m |
| 3 |  Cristian Arango | Attack - Centre-Forward | Colombia | San Jose Earthquakes | 1995 | €7.5m |
| 4 |  Kyogo Furuhashi | Attack - Centre-Forward | Japan | Birmingham City | 1995 | €9.0m |
| 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 |  Chuba Akpom | Attack - Centre-Forward | England Nigeria | Ipswich Town | 1995 | €7.0m |
| 8 |  Memphis Depay | Attack - Centre-Forward | Netherlands Ghana | Sport Club Corinthians Paulista | 1994 | €9.0m |
| 9 |  Habib Diallo | Attack - Centre-Forward | Senegal France | FC Metz | 1995 | €6.5m |
| 10 |  Paul Onuachu | Attack - Centre-Forward | Nigeria | Trabzonspor | 1994 | €6.0m |
| 11 |  Gaëtan Laborde | Attack - Centre-Forward | France | Al-Diraiyah FC | 1994 | €6.0m |
| 12 |  Rafael Borré | Attack - Centre-Forward | Colombia | Sport Club Internacional | 1995 | €6.0m |
| 13 |  Marvin Ducksch | Attack - Centre-Forward | Germany | Birmingham City | 1994 | €6.0m |
| 14 |  Rony | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 1995 | €6.0m |
| 15 |  Carlton Morris | Attack - Centre-Forward | England | Derby County | 1995 | €5.5m |
| 16 |  Yussuf Poulsen | Attack - Centre-Forward | Denmark Tanzania | Hamburger SV | 1994 | €5.0m |
| 17 |  Vedat Muriqi | Attack - Centre-Forward | Kosovo Albania | RCD Mallorca | 1994 | €5.0m |
| 18 |  Eldor Shomurodov | Attack - Centre-Forward | Uzbekistan | Basaksehir FK | 1995 | €5.0m |
| 19 |  Giovanni Simeone | Attack - Centre-Forward | Argentina Spain | Torino FC | 1995 | €5.0m |
| 20 |  Joel Pohjanpalo | Attack - Centre-Forward | Finland | Palermo FC | 1994 | €4.5m |
| 21 |  Ludovic Ajorque | Attack - Centre-Forward | France Réunion | Stade Brestois 29 | 1994 | €4.0m |
| 22 |  Mama Baldé | Attack - Centre-Forward | Guinea-Bissau Portugal | Stade Brestois 29 | 1995 | €4.0m |
| 23 |  Cyriel Dessers | Attack - Centre-Forward | Nigeria Belgium | Panathinaikos FC | 1994 | €4.0m |
| 24 |  André Silva | Attack - Centre-Forward | Portugal | Elche CF | 1995 | €4.0m |
| 25 |  Jordan Morris | Attack - Centre-Forward | United States | Seattle Sounders FC | 1994 | €4.0m |
| 26 |  Cyle Larin | Attack - Centre-Forward | Canada Jamaica | Feyenoord Rotterdam | 1995 | €3.5m |
| 27 |  Davie Selke | Attack - Centre-Forward | Germany | Basaksehir FK | 1995 | €3.5m |
| 28 |  Jhonder Cádiz | Attack - Centre-Forward | Venezuela | CF Pachuca | 1995 | €3.5m |
| 29 |  Nikolay Komlichenko | Attack - Centre-Forward | Russia | Lokomotiv Moscow | 1995 | €3.5m |
| 30 |  Carlos Vinícius | Attack - Centre-Forward | Brazil | Grêmio Foot-Ball Porto Alegrense | 1995 | €3.5m |