| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Moussa Dembélé | Attack - Centre-Forward | France Mali | Al-Ettifaq FC | 1996 | €8.0m |
| 2 |  Borja Mayoral | Attack - Centre-Forward | Spain | Getafe CF | 1997 | €7.5m |
| 3 |  Anthony Martial | Attack - Centre-Forward | France Guadeloupe | CF Monterrey | 1995 | €7.5m |
| 4 |  Chuba Akpom | Attack - Centre-Forward | England Nigeria | Ipswich Town | 1995 | €7.0m |
| 5 |  Hugo Cuypers | Attack - Centre-Forward | Belgium | Chicago Fire FC | 1997 | €9.0m |
| 6 |  Gorka Guruzeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1996 | €9.0m |
| 7 |  Díber Cambindo | Attack - Centre-Forward | Colombia | Club Necaxa | 1996 | €6.5m |
| 8 |  Miguel Merentiel | Attack - Centre-Forward | Uruguay Argentina | CA Boca Juniors | 1996 | €6.5m |
| 9 |  Mateo Cassierra | Attack - Centre-Forward | Colombia | Zenit St. Petersburg | 1997 | €10.0m |
| 10 |  Rafael Borré | Attack - Centre-Forward | Colombia | Sport Club Internacional | 1995 | €6.0m |
| 11 |  M'Bala Nzola | Attack - Centre-Forward | Angola France | Pisa Sporting Club | 1996 | €6.0m |
| 12 |  Adam Buksa | Attack - Centre-Forward | Poland | Udinese Calcio | 1996 | €6.0m |
| 13 |  Enes Ünal | Attack - Centre-Forward | Türkiye | AFC Bournemouth | 1997 | €10.0m |
| 14 |  Aleksandr Sobolev | Attack - Centre-Forward | Russia | Zenit St. Petersburg | 1997 | €6.0m |
| 15 |  Sebastián Driussi | Attack - Centre-Forward | Argentina Italy | CA River Plate | 1996 | €6.0m |
| 16 |  Carlton Morris | Attack - Centre-Forward | England | Derby County | 1995 | €5.5m |
| 17 |  Phillip Tietz | Attack - Centre-Forward | Germany | FC Augsburg | 1997 | €5.0m |
| 18 |  Cherif Ndiaye | Attack - Centre-Forward | Senegal | Samsunspor | 1996 | €5.0m |
| 19 |  Brian White | Attack - Centre-Forward | United States | Vancouver Whitecaps FC | 1996 | €5.0m |
| 20 |  Umar Sadiq | Attack - Centre-Forward | Nigeria | Real Sociedad | 1997 | €5.0m |
| 21 |  Gabriel Barbosa | Attack - Centre-Forward | Brazil | Cruzeiro Esporte Clube | 1996 | €5.0m |
| 22 |  Ezequiel Ponce | Attack - Centre-Forward | Argentina Spain | Houston Dynamo FC | 1997 | €5.0m |
| 23 |  Jean-Philippe Krasso | Attack - Centre-Forward | Cote d'Ivoire France | Paris FC | 1997 | €5.0m |
| 24 |  Gustaf Nilsson | Attack - Centre-Forward | Sweden | Club Brugge KV | 1997 | €5.0m |
| 25 |  Kelechi Iheanacho | Attack - Centre-Forward | Nigeria | Celtic FC | 1996 | €4.5m |
| 26 |  Bruno Duarte | Attack - Centre-Forward | Brazil Italy | Red Star Belgrade | 1996 | €4.5m |
| 27 |  Karol Swiderski | Attack - Centre-Forward | Poland | Panathinaikos FC | 1997 | €4.5m |
| 28 |  Fashion Sakala | Attack - Centre-Forward | Zambia | Al-Fayha FC | 1997 | €4.0m |
| 29 |  Ross Stewart | Attack - Centre-Forward | Scotland | Southampton FC | 1996 | €4.0m |
| 30 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |