| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Álvaro Morata | Attack - Centre-Forward | Spain | Como 1907 | 1992 | €11.0m |
| 2 |  Niclas Füllkrug | Attack - Centre-Forward | Germany | West Ham United | 1993 | €10.0m |
| 3 |  Ayoze Pérez | Attack - Centre-Forward | Spain | Villarreal CF | 1993 | €10.0m |
| 4 |  Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 5 |  Memphis Depay | Attack - Centre-Forward | Netherlands Ghana | Sport Club Corinthians Paulista | 1994 | €9.0m |
| 6 |  Paulinho | Attack - Centre-Forward | Portugal | Deportivo Toluca | 1992 | €7.5m |
| 7 |  Danny Ings | Attack - Centre-Forward | England | Sheffield United | 1992 | €6.0m |
| 8 |  Gaëtan Laborde | Attack - Centre-Forward | France | Al-Diraiyah FC | 1994 | €6.0m |
| 9 |  Marvin Ducksch | Attack - Centre-Forward | Germany | Birmingham City | 1994 | €6.0m |
| 10 |  Vedat Muriqi | Attack - Centre-Forward | Kosovo Albania | RCD Mallorca | 1994 | €5.0m |
| 11 |  Marko Livaja | Attack - Centre-Forward | Croatia | HNK Hajduk Split | 1993 | €5.0m |
| 12 |  Alassane Pléa | Attack - Centre-Forward | France Mali | PSV Eindhoven | 1993 | €5.0m |
| 13 |  Ludovic Ajorque | Attack - Centre-Forward | France Réunion | Stade Brestois 29 | 1994 | €4.0m |
| 14 |  Wout Weghorst | Attack - Centre-Forward | Netherlands | Ajax Amsterdam | 1992 | €4.0m |
| 15 |  Michy Batshuayi | Attack - Centre-Forward | Belgium DR Congo | Eintracht Frankfurt | 1993 | €4.0m |
| 16 |  Romelu Lukaku | Attack - Centre-Forward | Belgium DR Congo | SSC Napoli | 1993 | €22.0m |
| 17 |  Chris Wood | Attack - Centre-Forward | New Zealand | Nottingham Forest | 1991 | €10.0m |
| 18 |  Kyogo Furuhashi | Attack - Centre-Forward | Japan | Birmingham City | 1995 | €9.0m |
| 19 |  Callum Wilson | Attack - Centre-Forward | England | West Ham United | 1992 | €8.0m |
| 20 |  Sardar Azmoun | Attack - Centre-Forward | Iran | Shabab Al-Ahli Club | 1995 | €8.0m |
| 21 |  Cristian Arango | Attack - Centre-Forward | Colombia | San Jose Earthquakes | 1995 | €7.5m |
| 22 |  Vincent Janssen | Attack - Centre-Forward | Netherlands | Royal Antwerp FC | 1994 | €7.0m |
| 23 |  Georgios Giakoumakis | Attack - Centre-Forward | Greece | PAOK Thessaloniki | 1994 | €7.0m |
| 24 |  Paul Onuachu | Attack - Centre-Forward | Nigeria | Trabzonspor | 1994 | €6.0m |
| 25 |  Aleksandar Mitrović | Attack - Centre-Forward | Serbia | Al-Rayyan SC | 1994 | €18.0m |
| 26 |  Alexandre Lacazette | Attack - Centre-Forward | France Guadeloupe | NEOM SC | 1991 | €6.0m |
| 27 |  Ante Budimir | Attack - Centre-Forward | Croatia | CA Osasuna | 1991 | €5.0m |
| 28 |  Yussuf Poulsen | Attack - Centre-Forward | Denmark Tanzania | Hamburger SV | 1994 | €5.0m |
| 29 |  Roberto Firmino | Attack - Centre-Forward | Brazil | Al-Sadd SC | 1991 | €5.0m |
| 30 |  Joel Pohjanpalo | Attack - Centre-Forward | Finland | Palermo FC | 1994 | €4.5m |