| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Moise Kean | Attack - Centre-Forward | Italy Cote d'Ivoire | ACF Fiorentina | 2000 | €50.0m |
| 2 |  Mateo Retegui | Attack - Centre-Forward | Italy Argentina | Al-Qadsiah FC | 1999 | €45.0m |
| 3 |  Darwin Núñez | Attack - Centre-Forward | Uruguay | Al-Hilal SFC | 1999 | €45.0m |
| 4 |  Jonathan David | Attack - Centre-Forward | Canada United States | Juventus FC | 2000 | €45.0m |
| 5 |  Victor Boniface | Attack - Centre-Forward | Nigeria | SV Werder Bremen | 2000 | €40.0m |
| 6 |  Ferran Torres | Attack - Centre-Forward | Spain | FC Barcelona | 2000 | €40.0m |
| 7 |  Evanilson | Attack - Centre-Forward | Brazil | AFC Bournemouth | 1999 | €35.0m |
| 8 |  Kai Havertz | Attack - Centre-Forward | Germany | Arsenal FC | 1999 | €65.0m |
| 9 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |
| 10 |  Dušan Vlahović | Attack - Centre-Forward | Serbia | Juventus FC | 2000 | €35.0m |
| 11 |  Mohamed Amoura | Attack - Centre-Forward | Algeria | VfL Wolfsburg | 2000 | €32.0m |
| 12 |  Amine Gouiri | Attack - Centre-Forward | Algeria France | Olympique Marseille | 2000 | €30.0m |
| 13 |  Jørgen Strand Larsen | Attack - Centre-Forward | Norway | Wolverhampton Wanderers | 2000 | €30.0m |
| 14 |  Lorenzo Lucca | Attack - Centre-Forward | Italy | SSC Napoli | 2000 | €22.0m |
| 15 |  Georges Mikautadze | Attack - Centre-Forward | Georgia France | Villarreal CF | 2000 | €22.0m |
| 16 |  Cucho Hernández | Attack - Centre-Forward | Colombia Spain | Real Betis Balompié | 1999 | €18.0m |
| 17 |  Joël Piroe | Attack - Centre-Forward | Netherlands Suriname | Leeds United | 1999 | €18.0m |
| 18 |  Tolu Arokodare | Attack - Centre-Forward | Nigeria | Wolverhampton Wanderers | 2000 | €18.0m |
| 19 |  Eddie Nketiah | Attack - Centre-Forward | England Ghana | Crystal Palace | 1999 | €18.0m |
| 20 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 21 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 22 |  Andrea Pinamonti | Attack - Centre-Forward | Italy | US Sassuolo | 1999 | €15.0m |
| 23 |  Terem Moffi | Attack - Centre-Forward | Nigeria | OGC Nice | 1999 | €15.0m |
| 24 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 25 |  Julián Alvarez | Attack - Centre-Forward | Argentina Italy | Atlético de Madrid | 2000 | €100.0m |
| 26 |  Alexander Isak | Attack - Centre-Forward | Sweden Eritrea | Liverpool FC | 1999 | €120.0m |
| 27 |  João Pedro | Attack - Centre-Forward | Brazil | Chelsea FC | 2001 | €50.0m |
| 28 |  Nicolas Jackson | Attack - Centre-Forward | Senegal The Gambia | Bayern Munich | 2001 | €50.0m |
| 29 |  Gonçalo Ramos | Attack - Centre-Forward | Portugal | Paris Saint-Germain | 2001 | €40.0m |
| 30 |  Vangelis Pavlidis | Attack - Centre-Forward | Greece | SL Benfica | 1998 | €35.0m |