| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Breel Embolo | Attack - Centre-Forward | Switzerland Cameroon | Stade Rennais FC | 1997 | €12.0m |
| 2 |  Adam Armstrong | Attack - Centre-Forward | England | Southampton FC | 1997 | €12.0m |
| 3 |  Julián Quiñones | Attack - Centre-Forward | Mexico Colombia | Al-Qadsiah FC | 1997 | €12.0m |
| 4 |  Kasper Dolberg | Attack - Centre-Forward | Denmark | Ajax Amsterdam | 1997 | €13.0m |
| 5 |  Enes Ünal | Attack - Centre-Forward | Türkiye | AFC Bournemouth | 1997 | €10.0m |
| 6 |  Arthur Cabral | Attack - Centre-Forward | Brazil | Botafogo de Futebol e Regatas | 1998 | €10.0m |
| 7 |  Mateo Cassierra | Attack - Centre-Forward | Colombia | Zenit St. Petersburg | 1997 | €10.0m |
| 8 |  Hugo Cuypers | Attack - Centre-Forward | Belgium | Chicago Fire FC | 1997 | €9.0m |
| 9 |  Tammy Abraham | Attack - Centre-Forward | England Nigeria | Besiktas JK | 1997 | €15.0m |
| 10 |  Patson Daka | Attack - Centre-Forward | Zambia | Leicester City | 1998 | €9.0m |
| 11 |  Ayase Ueda | Attack - Centre-Forward | Japan | Feyenoord Rotterdam | 1998 | €8.0m |
| 12 |  Dominic Calvert-Lewin | Attack - Centre-Forward | England | Leeds United | 1997 | €16.0m |
| 13 |  Luis Suárez | Attack - Centre-Forward | Colombia Spain | Sporting CP | 1997 | €8.0m |
| 14 |  Haji Wright | Attack - Centre-Forward | United States Liberia | Coventry City | 1998 | €8.0m |
| 15 |  Odsonne Édouard | Attack - Centre-Forward | France French Guiana | RC Lens | 1998 | €8.0m |
| 16 |  Mirlind Daku | Attack - Centre-Forward | Albania Kosovo | Rubin Kazan | 1998 | €8.0m |
| 17 |  Taiwo Awoniyi | Attack - Centre-Forward | Nigeria | Nottingham Forest | 1997 | €16.0m |
| 18 |  Borja Mayoral | Attack - Centre-Forward | Spain | Getafe CF | 1997 | €7.5m |
| 19 |  Rafa Mujica | Attack - Centre-Forward | Spain | Al-Sadd SC | 1998 | €7.5m |
| 20 |  Fedor Chalov | Attack - Centre-Forward | Russia | PAOK Thessaloniki | 1998 | €7.5m |
| 21 |  Sam Surridge | Attack - Centre-Forward | England | Nashville SC | 1998 | €7.0m |
| 22 |  Brandon Vazquez | Attack - Centre-Forward | United States Mexico | Austin FC | 1998 | €7.0m |
| 23 |  Ragnar Ache | Attack - Centre-Forward | Germany Ghana | 1.FC Köln | 1998 | €7.0m |
| 24 |  Elijah Adebayo | Attack - Centre-Forward | England Nigeria | Luton Town | 1998 | €6.5m |
| 25 |  Zian Flemming | Attack - Centre-Forward | Netherlands | Burnley FC | 1998 | €6.5m |
| 26 |  Patrick Cutrone | Attack - Centre-Forward | Italy | Parma Calcio 1913 | 1998 | €6.0m |
| 27 |  Petar Musa | Attack - Centre-Forward | Croatia | FC Dallas | 1998 | €6.0m |
| 28 |  Fran Navarro | Attack - Centre-Forward | Spain | SC Braga | 1998 | €6.0m |
| 29 |  Alonso Martínez | Attack - Centre-Forward | Costa Rica | New York City FC | 1998 | €6.0m |
| 30 |  Aleksandr Sobolev | Attack - Centre-Forward | Russia | Zenit St. Petersburg | 1997 | €6.0m |