| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Georgios Giakoumakis | Attack - Centre-Forward | Greece | PAOK Thessaloniki | 1994 | €7.0m |
| 2 |  Cristian Arango | Attack - Centre-Forward | Colombia | San Jose Earthquakes | 1995 | €7.5m |
| 3 |  Anthony Martial | Attack - Centre-Forward | France Guadeloupe | CF Monterrey | 1995 | €7.5m |
| 4 |  Habib Diallo | Attack - Centre-Forward | Senegal France | FC Metz | 1995 | €6.5m |
| 5 |  Miguel Merentiel | Attack - Centre-Forward | Uruguay Argentina | CA Boca Juniors | 1996 | €6.5m |
| 6 |  Díber Cambindo | Attack - Centre-Forward | Colombia | Club Necaxa | 1996 | €6.5m |
| 7 |  Sardar Azmoun | Attack - Centre-Forward | Iran | Shabab Al-Ahli Club | 1995 | €8.0m |
| 8 |  Neal Maupay | Attack - Centre-Forward | France Argentina | Olympique Marseille | 1996 | €8.0m |
| 9 |  Sebastián Driussi | Attack - Centre-Forward | Argentina Italy | CA River Plate | 1996 | €6.0m |
| 10 |  Rony | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 1995 | €6.0m |
| 11 |  Rafael Borré | Attack - Centre-Forward | Colombia | Sport Club Internacional | 1995 | €6.0m |
| 12 |  Adam Buksa | Attack - Centre-Forward | Poland | Udinese Calcio | 1996 | €6.0m |
| 13 |  M'Bala Nzola | Attack - Centre-Forward | Angola France | Pisa Sporting Club | 1996 | €6.0m |
| 14 |  Moussa Dembélé | Attack - Centre-Forward | France Mali | Al-Ettifaq FC | 1996 | €8.0m |
| 15 |  Carlton Morris | Attack - Centre-Forward | England | Derby County | 1995 | €5.5m |
| 16 |  Krzysztof Piatek | Attack - Centre-Forward | Poland | Al-Duhail SC | 1995 | €8.5m |
| 17 |  Gabriel Barbosa | Attack - Centre-Forward | Brazil | Cruzeiro Esporte Clube | 1996 | €5.0m |
| 18 |  Kyogo Furuhashi | Attack - Centre-Forward | Japan | Birmingham City | 1995 | €9.0m |
| 19 |  Gorka Guruzeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1996 | €9.0m |
| 20 |  Eldor Shomurodov | Attack - Centre-Forward | Uzbekistan | Basaksehir FK | 1995 | €5.0m |
| 21 |  Cherif Ndiaye | Attack - Centre-Forward | Senegal | Samsunspor | 1996 | €5.0m |
| 22 |  Brian White | Attack - Centre-Forward | United States | Vancouver Whitecaps FC | 1996 | €5.0m |
| 23 |  Giovanni Simeone | Attack - Centre-Forward | Argentina Spain | Torino FC | 1995 | €5.0m |
| 24 |  Kelechi Iheanacho | Attack - Centre-Forward | Nigeria | Celtic FC | 1996 | €4.5m |
| 25 |  Bruno Duarte | Attack - Centre-Forward | Brazil Italy | Red Star Belgrade | 1996 | €4.5m |
| 26 |  Cryzan | Attack - Centre-Forward | Brazil | Shandong Taishan | 1996 | €4.0m |
| 27 |  Jordan Morris | Attack - Centre-Forward | United States | Seattle Sounders FC | 1994 | €4.0m |
| 28 |  Cyriel Dessers | Attack - Centre-Forward | Nigeria Belgium | Panathinaikos FC | 1994 | €4.0m |
| 29 |  Mama Baldé | Attack - Centre-Forward | Guinea-Bissau Portugal | Stade Brestois 29 | 1995 | €4.0m |
| 30 |  Ross Stewart | Attack - Centre-Forward | Scotland | Southampton FC | 1996 | €4.0m |