| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Rasmus Højlund | Attack - Centre-Forward | Denmark | SSC Napoli | 2003 | €35.0m |
| 2 |  Jhon Durán | Attack - Centre-Forward | Colombia | Fenerbahce | 2003 | €35.0m |
| 3 |  Georginio Rutter | Attack - Centre-Forward | France Martinique | Brighton & Hove Albion | 2002 | €32.0m |
| 4 |  Mika Biereth | Attack - Centre-Forward | Denmark England | AS Monaco | 2003 | €30.0m |
| 5 |  Emmanuel Emegha | Attack - Centre-Forward | Netherlands Nigeria | RC Strasbourg Alsace | 2003 | €25.0m |
| 6 |  Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 7 |  Elye Wahi | Attack - Centre-Forward | France Cote d'Ivoire | Eintracht Frankfurt | 2003 | €22.0m |
| 8 |  Thierno Barry | Attack - Centre-Forward | France Guinea | Everton FC | 2002 | €20.0m |
| 9 |  Ange-Yoan Bonny | Attack - Centre-Forward | France Cote d'Ivoire | Inter Milan | 2003 | €20.0m |
| 10 |  Fábio Silva | Attack - Centre-Forward | Portugal | Borussia Dortmund | 2002 | €20.0m |
| 11 |  Matthis Abline | Attack - Centre-Forward | France | FC Nantes | 2003 | €18.0m |
| 12 |  Ricardo Pepi | Attack - Centre-Forward | United States Mexico | PSV Eindhoven | 2003 | €16.0m |
| 13 |  Konstantin Tyukavin | Attack - Centre-Forward | Russia | Dynamo Moscow | 2002 | €16.0m |
| 14 |  Christantus Uche | Attack - Centre-Forward | Nigeria | Crystal Palace | 2003 | €15.0m |
| 15 |  Manfred Ugalde | Attack - Centre-Forward | Costa Rica | Spartak Moscow | 2002 | €15.0m |
| 16 |  Mathias Kvistgaarden | Attack - Centre-Forward | Denmark | Norwich City | 2002 | €15.0m |
| 17 |  Franjo Ivanović | Attack - Centre-Forward | Croatia | SL Benfica | 2003 | €13.0m |
| 18 |  Tiago Tomás | Attack - Centre-Forward | Portugal | VfB Stuttgart | 2002 | €12.0m |
| 19 |  Benjamin Sesko | Attack - Centre-Forward | Slovenia | Manchester United | 2003 | €70.0m |
| 20 |  Hugo Ekitiké | Attack - Centre-Forward | France Cameroon | Liverpool FC | 2002 | €75.0m |
| 21 |  Gonçalo Ramos | Attack - Centre-Forward | Portugal | Paris Saint-Germain | 2001 | €40.0m |
| 22 |  Santiago Castro | Attack - Centre-Forward | Argentina Italy | Bologna FC 1909 | 2004 | €35.0m |
| 23 |  Santiago Gimenez | Attack - Centre-Forward | Mexico Italy | AC Milan | 2001 | €30.0m |
| 24 |  Joshua Zirkzee | Attack - Centre-Forward | Netherlands Nigeria | Manchester United | 2001 | €30.0m |
| 25 |  Samu Aghehowa | Attack - Centre-Forward | Spain Nigeria | FC Porto | 2004 | €50.0m |
| 26 |  João Pedro | Attack - Centre-Forward | Brazil | Chelsea FC | 2001 | €50.0m |
| 27 |  Nicolas Jackson | Attack - Centre-Forward | Senegal The Gambia | Bayern Munich | 2001 | €50.0m |
| 28 |  Evan Ferguson | Attack - Centre-Forward | Ireland England | AS Roma | 2004 | €25.0m |
| 29 |  Evann Guessand | Attack - Centre-Forward | Cote d'Ivoire France | Aston Villa | 2001 | €25.0m |
| 30 |  Arnaud Kalimuendo | Attack - Centre-Forward | France DR Congo | Nottingham Forest | 2002 | €22.0m |