| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Victor Boniface | Attack - Centre-Forward | Nigeria | SV Werder Bremen | 2000 | €40.0m |
| 2 |  Jonathan David | Attack - Centre-Forward | Canada United States | Juventus FC | 2000 | €45.0m |
| 3 |  Dušan Vlahović | Attack - Centre-Forward | Serbia | Juventus FC | 2000 | €35.0m |
| 4 |  Mateo Retegui | Attack - Centre-Forward | Italy Argentina | Al-Qadsiah FC | 1999 | €45.0m |
| 5 |  Darwin Núñez | Attack - Centre-Forward | Uruguay | Al-Hilal SFC | 1999 | €45.0m |
| 6 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |
| 7 |  Evanilson | Attack - Centre-Forward | Brazil | AFC Bournemouth | 1999 | €35.0m |
| 8 |  Mohamed Amoura | Attack - Centre-Forward | Algeria | VfL Wolfsburg | 2000 | €32.0m |
| 9 |  Loïs Openda | Attack - Centre-Forward | Belgium Morocco | Juventus FC | 2000 | €50.0m |
| 10 |  Amine Gouiri | Attack - Centre-Forward | Algeria France | Olympique Marseille | 2000 | €30.0m |
| 11 |  Jørgen Strand Larsen | Attack - Centre-Forward | Norway | Wolverhampton Wanderers | 2000 | €30.0m |
| 12 |  Moise Kean | Attack - Centre-Forward | Italy Cote d'Ivoire | ACF Fiorentina | 2000 | €50.0m |
| 13 |  Georges Mikautadze | Attack - Centre-Forward | Georgia France | Villarreal CF | 2000 | €22.0m |
| 14 |  Lorenzo Lucca | Attack - Centre-Forward | Italy | SSC Napoli | 2000 | €22.0m |
| 15 |  Tolu Arokodare | Attack - Centre-Forward | Nigeria | Wolverhampton Wanderers | 2000 | €18.0m |
| 16 |  Eddie Nketiah | Attack - Centre-Forward | England Ghana | Crystal Palace | 1999 | €18.0m |
| 17 |  Joël Piroe | Attack - Centre-Forward | Netherlands Suriname | Leeds United | 1999 | €18.0m |
| 18 |  Cucho Hernández | Attack - Centre-Forward | Colombia Spain | Real Betis Balompié | 1999 | €18.0m |
| 19 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 20 |  Kai Havertz | Attack - Centre-Forward | Germany | Arsenal FC | 1999 | €65.0m |
| 21 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 22 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 23 |  Terem Moffi | Attack - Centre-Forward | Nigeria | OGC Nice | 1999 | €15.0m |
| 24 |  Andrea Pinamonti | Attack - Centre-Forward | Italy | US Sassuolo | 1999 | €15.0m |
| 25 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 26 |  Kévin Denkey | Attack - Centre-Forward | Togo France | FC Cincinnati | 2000 | €14.0m |
| 27 |  Hugo Duro | Attack - Centre-Forward | Spain | Valencia CF | 1999 | €14.0m |
| 28 |  Zeki Amdouni | Attack - Centre-Forward | Switzerland Türkiye | Burnley FC | 2000 | €12.0m |
| 29 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 30 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |