| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Robert Lewandowski | Attack - Centre-Forward | Poland | FC Barcelona | 1988 | €12.0m |
| 2 | Pierre-Emerick Aubameyang | Attack - Centre-Forward | Gabon France | Olympique Marseille | 1989 | €3.5m |
| 3 | Marko Arnautovic | Attack - Centre-Forward | Austria Serbia | Red Star Belgrade | 1989 | €3.0m |
| 4 | Danny Welbeck | Attack - Centre-Forward | England Ghana | Brighton & Hove Albion | 1990 | €5.0m |
| 5 | Joselu | Attack - Centre-Forward | Spain Germany | Al-Gharafa SC | 1990 | €4.0m |
| 6 | Santiago García | Attack - Centre-Forward | Uruguay | --- | 1990 | €4.0m |
| 7 | Luuk de Jong | Attack - Centre-Forward | Netherlands | FC Porto | 1990 | €2.5m |
| 8 | Ciro Immobile | Attack - Centre-Forward | Italy | Bologna FC 1909 | 1990 | €2.2m |
| 9 | Cristiano Ronaldo | Attack - Centre-Forward | Portugal | Al-Nassr FC | 1985 | €12.0m |
| 10 | Attack - Centre-Forward | Argentina Italy | --- | 1990 | €16.0m | |
| 11 | Alexandre Lacazette | Attack - Centre-Forward | France Guadeloupe | NEOM SC | 1991 | €6.0m |
| 12 | Ante Budimir | Attack - Centre-Forward | Croatia | CA Osasuna | 1991 | €5.0m |
| 13 | Roberto Firmino | Attack - Centre-Forward | Brazil | Al-Sadd SC | 1991 | €5.0m |
| 14 | Raúl Jiménez | Attack - Centre-Forward | Mexico | Fulham FC | 1991 | €5.0m |
| 15 | Chris Wood | Attack - Centre-Forward | New Zealand | Nottingham Forest | 1991 | €10.0m |
| 16 | Duván Zapata | Attack - Centre-Forward | Colombia | Torino FC | 1991 | €3.5m |
| 17 | Rodrigo | Attack - Centre-Forward | Spain Brazil | Al-Rayyan SC | 1991 | €3.5m |
| 18 | Jordan Ayew | Attack - Centre-Forward | Ghana France | Leicester City | 1991 | €2.5m |
| 19 | Baghdad Bounedjah | Attack - Centre-Forward | Algeria | Al-Shamal SC | 1991 | €2.5m |
| 20 | Paulinho | Attack - Centre-Forward | Portugal | Deportivo Toluca | 1992 | €7.5m |
| 21 | Callum Wilson | Attack - Centre-Forward | England | West Ham United | 1992 | €8.0m |
| 22 | Danny Ings | Attack - Centre-Forward | England | Sheffield United | 1992 | €6.0m |
| 23 | Wout Weghorst | Attack - Centre-Forward | Netherlands | Ajax Amsterdam | 1992 | €4.0m |
| 24 | Mehdi Taremi | Attack - Centre-Forward | Iran | Olympiacos Piraeus | 1992 | €3.5m |
| 25 | Viktor Claesson | Attack - Centre-Forward | Sweden | FC Copenhagen | 1992 | €3.0m |
| 26 | Henry Martin | Attack - Centre-Forward | Mexico | CF América | 1992 | €3.0m |
| 27 | Álvaro Morata | Attack - Centre-Forward | Spain | Como 1907 | 1992 | €11.0m |
| 28 | Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 29 | Alassane Pléa | Attack - Centre-Forward | France Mali | PSV Eindhoven | 1993 | €5.0m |
| 30 | Marko Livaja | Attack - Centre-Forward | Croatia | HNK Hajduk Split | 1993 | €5.0m |
Robert Lewandowski
Pierre-Emerick Aubameyang
Marko Arnautovic
Danny Welbeck
Joselu
Santiago García
Luuk de Jong
Ciro Immobile
Cristiano Ronaldo
Alexandre Lacazette
Ante Budimir
Roberto Firmino
Raúl Jiménez
Chris Wood
Duván Zapata
Rodrigo
Jordan Ayew
Baghdad Bounedjah
Paulinho
Callum Wilson
Danny Ings
Wout Weghorst
Mehdi Taremi
Viktor Claesson
Henry Martin
Álvaro Morata
Mauro Icardi
Alassane Pléa
Marko Livaja