| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Boulaye Dia | Attack - Centre-Forward | Senegal France | SS Lazio | 1996 | €15.0m |
| 2 |  Simon Banza | Attack - Centre-Forward | DR Congo France | SC Braga | 1996 | €14.0m |
| 3 |  Dominic Calvert-Lewin | Attack - Centre-Forward | England | Leeds United | 1997 | €16.0m |
| 4 |  Tim Kleindienst | Attack - Centre-Forward | Germany | Borussia Mönchengladbach | 1995 | €17.0m |
| 5 |  Adam Armstrong | Attack - Centre-Forward | England | Southampton FC | 1997 | €12.0m |
| 6 |  Julián Quiñones | Attack - Centre-Forward | Mexico Colombia | Al-Qadsiah FC | 1997 | €12.0m |
| 7 |  Breel Embolo | Attack - Centre-Forward | Switzerland Cameroon | Stade Rennais FC | 1997 | €12.0m |
| 8 |  Hee-chan Hwang | Attack - Centre-Forward | Korea, South | Wolverhampton Wanderers | 1996 | €12.0m |
| 9 |  Richarlison | Attack - Centre-Forward | Brazil | Tottenham Hotspur | 1997 | €20.0m |
| 10 |  Pedro | Attack - Centre-Forward | Brazil | CR Flamengo | 1997 | €20.0m |
| 11 |  Deniz Undav | Attack - Centre-Forward | Germany Türkiye | VfB Stuttgart | 1996 | €20.0m |
| 12 |  Enes Ünal | Attack - Centre-Forward | Türkiye | AFC Bournemouth | 1997 | €10.0m |
| 13 |  Mateo Cassierra | Attack - Centre-Forward | Colombia | Zenit St. Petersburg | 1997 | €10.0m |
| 14 |  Gorka Guruzeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1996 | €9.0m |
| 15 |  Hugo Cuypers | Attack - Centre-Forward | Belgium | Chicago Fire FC | 1997 | €9.0m |
| 16 |  Moussa Dembélé | Attack - Centre-Forward | France Mali | Al-Ettifaq FC | 1996 | €8.0m |
| 17 |  Neal Maupay | Attack - Centre-Forward | France Argentina | Olympique Marseille | 1996 | €8.0m |
| 18 |  Anthony Martial | Attack - Centre-Forward | France Guadeloupe | CF Monterrey | 1995 | €7.5m |
| 19 |  Borja Mayoral | Attack - Centre-Forward | Spain | Getafe CF | 1997 | €7.5m |
| 20 |  Chuba Akpom | Attack - Centre-Forward | England Nigeria | Ipswich Town | 1995 | €7.0m |
| 21 |  Díber Cambindo | Attack - Centre-Forward | Colombia | Club Necaxa | 1996 | €6.5m |
| 22 |  Miguel Merentiel | Attack - Centre-Forward | Uruguay Argentina | CA Boca Juniors | 1996 | €6.5m |
| 23 |  Youssef En-Nesyri | Attack - Centre-Forward | Morocco | Fenerbahce | 1997 | €24.0m |
| 24 |  M'Bala Nzola | Attack - Centre-Forward | Angola France | Pisa Sporting Club | 1996 | €6.0m |
| 25 |  Sebastián Driussi | Attack - Centre-Forward | Argentina Italy | CA River Plate | 1996 | €6.0m |
| 26 |  Adam Buksa | Attack - Centre-Forward | Poland | Udinese Calcio | 1996 | €6.0m |
| 27 |  Rafael Borré | Attack - Centre-Forward | Colombia | Sport Club Internacional | 1995 | €6.0m |
| 28 |  Aleksandr Sobolev | Attack - Centre-Forward | Russia | Zenit St. Petersburg | 1997 | €6.0m |
| 29 |  Carlton Morris | Attack - Centre-Forward | England | Derby County | 1995 | €5.5m |
| 30 |  Umar Sadiq | Attack - Centre-Forward | Nigeria | Real Sociedad | 1997 | €5.0m |