| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Victor Osimhen | Attack - Centre-Forward | Nigeria | Galatasaray | 1998 | €70.0m |
| 2 |  Omar Marmoush | Attack - Centre-Forward | Egypt Canada | Manchester City | 1999 | €75.0m |
| 3 |  Moise Kean | Attack - Centre-Forward | Italy Cote d'Ivoire | ACF Fiorentina | 2000 | €50.0m |
| 4 |  Loïs Openda | Attack - Centre-Forward | Belgium Morocco | Juventus FC | 2000 | €50.0m |
| 5 |  Jonathan David | Attack - Centre-Forward | Canada United States | Juventus FC | 2000 | €45.0m |
| 6 |  Darwin Núñez | Attack - Centre-Forward | Uruguay | Al-Hilal SFC | 1999 | €45.0m |
| 7 |  Mateo Retegui | Attack - Centre-Forward | Italy Argentina | Al-Qadsiah FC | 1999 | €45.0m |
| 8 |  Ferran Torres | Attack - Centre-Forward | Spain | FC Barcelona | 2000 | €40.0m |
| 9 |  Vangelis Pavlidis | Attack - Centre-Forward | Greece | SL Benfica | 1998 | €35.0m |
| 10 |  Dušan Vlahović | Attack - Centre-Forward | Serbia | Juventus FC | 2000 | €35.0m |
| 11 |  Evanilson | Attack - Centre-Forward | Brazil | AFC Bournemouth | 1999 | €35.0m |
| 12 |  Mohamed Amoura | Attack - Centre-Forward | Algeria | VfL Wolfsburg | 2000 | €32.0m |
| 13 |  Amine Gouiri | Attack - Centre-Forward | Algeria France | Olympique Marseille | 2000 | €30.0m |
| 14 |  Julián Alvarez | Attack - Centre-Forward | Argentina Italy | Atlético de Madrid | 2000 | €100.0m |
| 15 |  Jørgen Strand Larsen | Attack - Centre-Forward | Norway | Wolverhampton Wanderers | 2000 | €30.0m |
| 16 |  Randal Kolo Muani | Attack - Centre-Forward | France DR Congo | Tottenham Hotspur | 1998 | €30.0m |
| 17 |  Taty Castellanos | Attack - Centre-Forward | Argentina | SS Lazio | 1998 | €25.0m |
| 18 |  Gianluca Scamacca | Attack - Centre-Forward | Italy | Atalanta BC | 1999 | €24.0m |
| 19 |  Alexander Isak | Attack - Centre-Forward | Sweden Eritrea | Liverpool FC | 1999 | €120.0m |
| 20 |  Marcus Thuram | Attack - Centre-Forward | France Guadeloupe | Inter Milan | 1997 | €75.0m |
| 21 |  Viktor Gyökeres | Attack - Centre-Forward | Sweden Hungary | Arsenal FC | 1998 | €75.0m |
| 22 |  Victor Boniface | Attack - Centre-Forward | Nigeria | SV Werder Bremen | 2000 | €40.0m |
| 23 |  Dominic Solanke | Attack - Centre-Forward | England Nigeria | Tottenham Hotspur | 1997 | €40.0m |
| 24 |  Lautaro Martínez | Attack - Centre-Forward | Argentina | Inter Milan | 1997 | €95.0m |
| 25 |  Christopher Nkunku | Attack - Centre-Forward | France DR Congo | AC Milan | 1997 | €35.0m |
| 26 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |
| 27 |  Jean-Philippe Mateta | Attack - Centre-Forward | France DR Congo | Crystal Palace | 1997 | €30.0m |
| 28 |  Artem Dovbyk | Attack - Centre-Forward | Ukraine | AS Roma | 1997 | €30.0m |
| 29 |  Santiago Gimenez | Attack - Centre-Forward | Mexico Italy | AC Milan | 2001 | €30.0m |
| 30 |  Joshua Zirkzee | Attack - Centre-Forward | Netherlands Nigeria | Manchester United | 2001 | €30.0m |