| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Niclas Füllkrug | Attack - Centre-Forward | Germany | West Ham United | 1993 | €10.0m |
| 2 |  Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 3 |  Álvaro Morata | Attack - Centre-Forward | Spain | Como 1907 | 1992 | €11.0m |
| 4 |  Memphis Depay | Attack - Centre-Forward | Netherlands Ghana | Sport Club Corinthians Paulista | 1994 | €9.0m |
| 5 |  Jhon Córdoba | Attack - Centre-Forward | Colombia | FC Krasnodar | 1993 | €12.0m |
| 6 |  Paulinho | Attack - Centre-Forward | Portugal | Deportivo Toluca | 1992 | €7.5m |
| 7 |  Vincent Janssen | Attack - Centre-Forward | Netherlands | Royal Antwerp FC | 1994 | €7.0m |
| 8 |  Paul Onuachu | Attack - Centre-Forward | Nigeria | Trabzonspor | 1994 | €6.0m |
| 9 |  Marvin Ducksch | Attack - Centre-Forward | Germany | Birmingham City | 1994 | €6.0m |
| 10 |  Gaëtan Laborde | Attack - Centre-Forward | France | Al-Diraiyah FC | 1994 | €6.0m |
| 11 |  Vedat Muriqi | Attack - Centre-Forward | Kosovo Albania | RCD Mallorca | 1994 | €5.0m |
| 12 |  Marko Livaja | Attack - Centre-Forward | Croatia | HNK Hajduk Split | 1993 | €5.0m |
| 13 |  Yussuf Poulsen | Attack - Centre-Forward | Denmark Tanzania | Hamburger SV | 1994 | €5.0m |
| 14 |  Alassane Pléa | Attack - Centre-Forward | France Mali | PSV Eindhoven | 1993 | €5.0m |
| 15 |  Ludovic Ajorque | Attack - Centre-Forward | France Réunion | Stade Brestois 29 | 1994 | €4.0m |
| 16 |  Wout Weghorst | Attack - Centre-Forward | Netherlands | Ajax Amsterdam | 1992 | €4.0m |
| 17 |  Michy Batshuayi | Attack - Centre-Forward | Belgium DR Congo | Eintracht Frankfurt | 1993 | €4.0m |
| 18 |  Borja Iglesias | Attack - Centre-Forward | Spain | Celta de Vigo | 1993 | €3.0m |
| 19 |  Michael Gregoritsch | Attack - Centre-Forward | Austria | Bröndby IF | 1994 | €3.0m |
| 20 |  Paco Alcácer | Attack - Centre-Forward | Spain | Without Club | 1993 | €3.0m |
| 21 |  Sébastien Haller | Attack - Centre-Forward | Cote d'Ivoire France | FC Utrecht | 1994 | €3.0m |
| 22 |  Robert Glatzel | Attack - Centre-Forward | Germany Eritrea | Hamburger SV | 1994 | €3.0m |
| 23 |  Loren Morón | Attack - Centre-Forward | Spain | Aris Thessaloniki | 1993 | €3.0m |
| 24 |  Lucas Höler | Attack - Centre-Forward | Germany | SC Freiburg | 1994 | €3.0m |
| 25 |  Henry Martin | Attack - Centre-Forward | Mexico | CF América | 1992 | €3.0m |
| 26 |  Romelu Lukaku | Attack - Centre-Forward | Belgium DR Congo | SSC Napoli | 1993 | €22.0m |
| 27 |  Chris Wood | Attack - Centre-Forward | New Zealand | Nottingham Forest | 1991 | €10.0m |
| 28 |  Kyogo Furuhashi | Attack - Centre-Forward | Japan | Birmingham City | 1995 | €9.0m |
| 29 |  Krzysztof Piatek | Attack - Centre-Forward | Poland | Al-Duhail SC | 1995 | €8.5m |
| 30 |  Callum Wilson | Attack - Centre-Forward | England | West Ham United | 1992 | €8.0m |