| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Serhou Guirassy | Attack - Centre-Forward | Guinea France | Borussia Dortmund | 1996 | €45.0m |
| 2 |  Yoane Wissa | Attack - Centre-Forward | DR Congo France | Newcastle United | 1996 | €32.0m |
| 3 |  Patrik Schick | Attack - Centre-Forward | Czech Republic | Bayer 04 Leverkusen | 1996 | €27.0m |
| 4 |  Ivan Toney | Attack - Centre-Forward | England Jamaica | Al-Ahli SFC | 1996 | €25.0m |
| 5 |  Alexander Sørloth | Attack - Centre-Forward | Norway | Atlético de Madrid | 1995 | €25.0m |
| 6 |  Deniz Undav | Attack - Centre-Forward | Germany Türkiye | VfB Stuttgart | 1996 | €20.0m |
| 7 |  Tim Kleindienst | Attack - Centre-Forward | Germany | Borussia Mönchengladbach | 1995 | €17.0m |
| 8 |  Boulaye Dia | Attack - Centre-Forward | Senegal France | SS Lazio | 1996 | €15.0m |
| 9 |  Ché Adams | Attack - Centre-Forward | Scotland England | Torino FC | 1996 | €15.0m |
| 10 |  Simon Banza | Attack - Centre-Forward | DR Congo France | SC Braga | 1996 | €14.0m |
| 11 |  Hee-chan Hwang | Attack - Centre-Forward | Korea, South | Wolverhampton Wanderers | 1996 | €12.0m |
| 12 |  Dominic Solanke | Attack - Centre-Forward | England Nigeria | Tottenham Hotspur | 1997 | €40.0m |
| 13 |  Christopher Nkunku | Attack - Centre-Forward | France DR Congo | AC Milan | 1997 | €35.0m |
| 14 |  Gabriel Jesus | Attack - Centre-Forward | Brazil | Arsenal FC | 1997 | €32.0m |
| 15 |  Jean-Philippe Mateta | Attack - Centre-Forward | France DR Congo | Crystal Palace | 1997 | €30.0m |
| 16 |  Artem Dovbyk | Attack - Centre-Forward | Ukraine | AS Roma | 1997 | €30.0m |
| 17 |  Mikel Oyarzabal | Attack - Centre-Forward | Spain | Real Sociedad | 1997 | €25.0m |
| 18 |  Youssef En-Nesyri | Attack - Centre-Forward | Morocco | Fenerbahce | 1997 | €24.0m |
| 19 |  Pedro | Attack - Centre-Forward | Brazil | CR Flamengo | 1997 | €20.0m |
| 20 |  Richarlison | Attack - Centre-Forward | Brazil | Tottenham Hotspur | 1997 | €20.0m |
| 21 |  Aleksandar Mitrović | Attack - Centre-Forward | Serbia | Al-Rayyan SC | 1994 | €18.0m |
| 22 |  Dominic Calvert-Lewin | Attack - Centre-Forward | England | Leeds United | 1997 | €16.0m |
| 23 |  Taiwo Awoniyi | Attack - Centre-Forward | Nigeria | Nottingham Forest | 1997 | €16.0m |
| 24 |  Tammy Abraham | Attack - Centre-Forward | England Nigeria | Besiktas JK | 1997 | €15.0m |
| 25 |  Kasper Dolberg | Attack - Centre-Forward | Denmark | Ajax Amsterdam | 1997 | €13.0m |
| 26 |  Julián Quiñones | Attack - Centre-Forward | Mexico Colombia | Al-Qadsiah FC | 1997 | €12.0m |
| 27 |  Levi García | Attack - Centre-Forward | Trinidad and Tobago | Spartak Moscow | 1997 | €12.0m |
| 28 |  Adam Armstrong | Attack - Centre-Forward | England | Southampton FC | 1997 | €12.0m |
| 29 |  Breel Embolo | Attack - Centre-Forward | Switzerland Cameroon | Stade Rennais FC | 1997 | €12.0m |
| 30 |  Marcus Thuram | Attack - Centre-Forward | France Guadeloupe | Inter Milan | 1997 | €75.0m |