| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Gorka Guruzeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1996 | €9.0m |
| 2 |  Neal Maupay | Attack - Centre-Forward | France Argentina | Olympique Marseille | 1996 | €8.0m |
| 3 |  Moussa Dembélé | Attack - Centre-Forward | France Mali | Al-Ettifaq FC | 1996 | €8.0m |
| 4 |  Mirlind Daku | Attack - Centre-Forward | Albania Kosovo | Rubin Kazan | 1998 | €8.0m |
| 5 |  Odsonne Édouard | Attack - Centre-Forward | France French Guiana | RC Lens | 1998 | €8.0m |
| 6 |  Luis Suárez | Attack - Centre-Forward | Colombia Spain | Sporting CP | 1997 | €8.0m |
| 7 |  Enes Ünal | Attack - Centre-Forward | Türkiye | AFC Bournemouth | 1997 | €10.0m |
| 8 |  Mateo Cassierra | Attack - Centre-Forward | Colombia | Zenit St. Petersburg | 1997 | €10.0m |
| 9 |  Borja Mayoral | Attack - Centre-Forward | Spain | Getafe CF | 1997 | €7.5m |
| 10 |  Miguel Merentiel | Attack - Centre-Forward | Uruguay Argentina | CA Boca Juniors | 1996 | €6.5m |
| 11 |  Elijah Adebayo | Attack - Centre-Forward | England Nigeria | Luton Town | 1998 | €6.5m |
| 12 |  Díber Cambindo | Attack - Centre-Forward | Colombia | Club Necaxa | 1996 | €6.5m |
| 13 |  Fran Navarro | Attack - Centre-Forward | Spain | SC Braga | 1998 | €6.0m |
| 14 |  Sebastián Driussi | Attack - Centre-Forward | Argentina Italy | CA River Plate | 1996 | €6.0m |
| 15 |  Aleksandr Sobolev | Attack - Centre-Forward | Russia | Zenit St. Petersburg | 1997 | €6.0m |
| 16 |  Breel Embolo | Attack - Centre-Forward | Switzerland Cameroon | Stade Rennais FC | 1997 | €12.0m |
| 17 |  Julián Quiñones | Attack - Centre-Forward | Mexico Colombia | Al-Qadsiah FC | 1997 | €12.0m |
| 18 |  Patrick Cutrone | Attack - Centre-Forward | Italy | Parma Calcio 1913 | 1998 | €6.0m |
| 19 |  Adam Buksa | Attack - Centre-Forward | Poland | Udinese Calcio | 1996 | €6.0m |
| 20 |  Adam Armstrong | Attack - Centre-Forward | England | Southampton FC | 1997 | €12.0m |
| 21 |  Levi García | Attack - Centre-Forward | Trinidad and Tobago | Spartak Moscow | 1997 | €12.0m |
| 22 |  M'Bala Nzola | Attack - Centre-Forward | Angola France | Pisa Sporting Club | 1996 | €6.0m |
| 23 |  Víctor Dávila | Attack - Centre-Forward | Chile | CF América | 1997 | €5.5m |
| 24 |  Tai Baribo | Attack - Centre-Forward | Israel Portugal | Philadelphia Union | 1998 | €5.0m |
| 25 |  Jean-Philippe Krasso | Attack - Centre-Forward | Cote d'Ivoire France | Paris FC | 1997 | €5.0m |
| 26 |  Mostafa Mohamed | Attack - Centre-Forward | Egypt | FC Nantes | 1997 | €5.0m |
| 27 |  Phillip Tietz | Attack - Centre-Forward | Germany | FC Augsburg | 1997 | €5.0m |
| 28 |  Ezequiel Ponce | Attack - Centre-Forward | Argentina Spain | Houston Dynamo FC | 1997 | €5.0m |
| 29 |  Gustaf Nilsson | Attack - Centre-Forward | Sweden | Club Brugge KV | 1997 | €5.0m |
| 30 |  Fabian Reese | Attack - Centre-Forward | Germany | Hertha BSC | 1997 | €5.0m |