| # | 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 |  Emiliano Sala | 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 |