| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Alexander Isak | Attack - Centre-Forward | Sweden Eritrea | Liverpool FC | 1999 | €120.0m |
| 2 |  Viktor Gyökeres | Attack - Centre-Forward | Sweden Hungary | Arsenal FC | 1998 | €75.0m |
| 3 |  Omar Marmoush | Attack - Centre-Forward | Egypt Canada | Manchester City | 1999 | €75.0m |
| 4 |  Victor Osimhen | Attack - Centre-Forward | Nigeria | Galatasaray | 1998 | €70.0m |
| 5 |  Kai Havertz | Attack - Centre-Forward | Germany | Arsenal FC | 1999 | €65.0m |
| 6 |  Erling Haaland | Attack - Centre-Forward | Norway | Manchester City | 2000 | €180.0m |
| 7 |  Julián Alvarez | Attack - Centre-Forward | Argentina Italy | Atlético de Madrid | 2000 | €100.0m |
| 8 |  Lautaro Martínez | Attack - Centre-Forward | Argentina | Inter Milan | 1997 | €95.0m |
| 9 |  Marcus Thuram | Attack - Centre-Forward | France Guadeloupe | Inter Milan | 1997 | €75.0m |
| 10 |  Hugo Ekitiké | Attack - Centre-Forward | France Cameroon | Liverpool FC | 2002 | €75.0m |
| 11 |  Benjamin Sesko | Attack - Centre-Forward | Slovenia | Manchester United | 2003 | €70.0m |
| 12 |  Harry Kane | Attack - Centre-Forward | England Ireland | Bayern Munich | 1993 | €75.0m |