| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Benjamin Sesko | Attack - Centre-Forward | Slovenia | Manchester United | 2003 | €70.0m |
| 2 |  João Pedro | Attack - Centre-Forward | Brazil | Chelsea FC | 2001 | €50.0m |
| 3 |  Liam Delap | Attack - Centre-Forward | England Ireland | Chelsea FC | 2003 | €40.0m |
| 4 |  Rasmus Højlund | Attack - Centre-Forward | Denmark | SSC Napoli | 2003 | €35.0m |
| 5 |  Georginio Rutter | Attack - Centre-Forward | France Martinique | Brighton & Hove Albion | 2002 | €32.0m |
| 6 |  Mika Biereth | Attack - Centre-Forward | Denmark England | AS Monaco | 2003 | €30.0m |
| 7 |  Evann Guessand | Attack - Centre-Forward | Cote d'Ivoire France | Aston Villa | 2001 | €25.0m |
| 8 |  Emmanuel Emegha | Attack - Centre-Forward | Netherlands Nigeria | RC Strasbourg Alsace | 2003 | €25.0m |
| 9 |  Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 10 |  Samu Aghehowa | Attack - Centre-Forward | Spain Nigeria | FC Porto | 2004 | €50.0m |
| 11 |  Nicolas Jackson | Attack - Centre-Forward | Senegal The Gambia | Bayern Munich | 2001 | €50.0m |
| 12 |  Gonçalo Ramos | Attack - Centre-Forward | Portugal | Paris Saint-Germain | 2001 | €40.0m |
| 13 |  Victor Boniface | Attack - Centre-Forward | Nigeria | SV Werder Bremen | 2000 | €40.0m |
| 14 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |
| 15 |  Jhon Durán | Attack - Centre-Forward | Colombia | Fenerbahce | 2003 | €35.0m |
| 16 |  Santiago Gimenez | Attack - Centre-Forward | Mexico Italy | AC Milan | 2001 | €30.0m |
| 17 |  Joshua Zirkzee | Attack - Centre-Forward | Netherlands Nigeria | Manchester United | 2001 | €30.0m |
| 18 |  Erling Haaland | Attack - Centre-Forward | Norway | Manchester City | 2000 | €180.0m |
| 19 |  Moise Kean | Attack - Centre-Forward | Italy Cote d'Ivoire | ACF Fiorentina | 2000 | €50.0m |
| 20 |  Loïs Openda | Attack - Centre-Forward | Belgium Morocco | Juventus FC | 2000 | €50.0m |
| 21 |  Julián Alvarez | Attack - Centre-Forward | Argentina Italy | Atlético de Madrid | 2000 | €100.0m |
| 22 |  Jonathan David | Attack - Centre-Forward | Canada United States | Juventus FC | 2000 | €45.0m |
| 23 |  Darwin Núñez | Attack - Centre-Forward | Uruguay | Al-Hilal SFC | 1999 | €45.0m |
| 24 |  Ferran Torres | Attack - Centre-Forward | Spain | FC Barcelona | 2000 | €40.0m |
| 25 |  Santiago Castro | Attack - Centre-Forward | Argentina Italy | Bologna FC 1909 | 2004 | €35.0m |
| 26 |  Mathys Tel | Attack - Centre-Forward | France Guadeloupe | Tottenham Hotspur | 2005 | €35.0m |
| 27 |  Evanilson | Attack - Centre-Forward | Brazil | AFC Bournemouth | 1999 | €35.0m |
| 28 |  Dušan Vlahović | Attack - Centre-Forward | Serbia | Juventus FC | 2000 | €35.0m |
| 29 |  Mohamed Amoura | Attack - Centre-Forward | Algeria | VfL Wolfsburg | 2000 | €32.0m |
| 30 |  Amine Gouiri | Attack - Centre-Forward | Algeria France | Olympique Marseille | 2000 | €30.0m |