| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Victor Boniface | Attack - Centre-Forward | Nigeria | SV Werder Bremen | 2000 | €40.0m |
| 2 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |
| 3 |  Georginio Rutter | Attack - Centre-Forward | France Martinique | Brighton & Hove Albion | 2002 | €32.0m |
| 4 |  Joshua Zirkzee | Attack - Centre-Forward | Netherlands Nigeria | Manchester United | 2001 | €30.0m |
| 5 |  Santiago Gimenez | Attack - Centre-Forward | Mexico Italy | AC Milan | 2001 | €30.0m |
| 6 |  Nicolas Jackson | Attack - Centre-Forward | Senegal The Gambia | Bayern Munich | 2001 | €50.0m |
| 7 |  João Pedro | Attack - Centre-Forward | Brazil | Chelsea FC | 2001 | €50.0m |
| 8 |  Evann Guessand | Attack - Centre-Forward | Cote d'Ivoire France | Aston Villa | 2001 | €25.0m |
| 9 |  Brian Brobbey | Attack - Centre-Forward | Netherlands Ghana | Sunderland AFC | 2002 | €22.0m |
| 10 |  Yuri Alberto | Attack - Centre-Forward | Brazil | Sport Club Corinthians Paulista | 2001 | €22.0m |
| 11 |  Arnaud Kalimuendo | Attack - Centre-Forward | France DR Congo | Nottingham Forest | 2002 | €22.0m |
| 12 |  Georges Mikautadze | Attack - Centre-Forward | Georgia France | Villarreal CF | 2000 | €22.0m |
| 13 |  Lorenzo Lucca | Attack - Centre-Forward | Italy | SSC Napoli | 2000 | €22.0m |
| 14 |  Rodrigo Muniz | Attack - Centre-Forward | Brazil | Fulham FC | 2001 | €20.0m |
| 15 |  Tolu Arokodare | Attack - Centre-Forward | Nigeria | Wolverhampton Wanderers | 2000 | €18.0m |
| 16 |  Igor Thiago | Attack - Centre-Forward | Brazil Bulgaria | Brentford FC | 2001 | €18.0m |
| 17 |  Folarin Balogun | Attack - Centre-Forward | United States England | AS Monaco | 2001 | €18.0m |
| 18 |  Mathias Kvistgaarden | Attack - Centre-Forward | Denmark | Norwich City | 2002 | €15.0m |
| 19 |  El Bilal Touré | Attack - Centre-Forward | Mali Cote d'Ivoire | Besiktas JK | 2001 | €15.0m |
| 20 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 21 |  Manfred Ugalde | Attack - Centre-Forward | Costa Rica | Spartak Moscow | 2002 | €15.0m |
| 22 |  Vladyslav Vanat | Attack - Centre-Forward | Ukraine | Girona FC | 2002 | €15.0m |
| 23 |  Kévin Denkey | Attack - Centre-Forward | Togo France | FC Cincinnati | 2000 | €14.0m |
| 24 |  Troy Parrott | Attack - Centre-Forward | Ireland | AZ Alkmaar | 2002 | €14.0m |
| 25 |  Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 26 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 27 |  Roberto Piccoli | Attack - Centre-Forward | Italy | ACF Fiorentina | 2001 | €12.0m |
| 28 |  Cameron Archer | Attack - Centre-Forward | England Jamaica | Southampton FC | 2001 | €12.0m |
| 29 |  Zeki Amdouni | Attack - Centre-Forward | Switzerland Türkiye | Burnley FC | 2000 | €12.0m |
| 30 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |