| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Vangelis Pavlidis | Attack - Centre-Forward | Greece | SL Benfica | 1998 | €35.0m |
| 2 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |
| 3 |  Dušan Vlahović | Attack - Centre-Forward | Serbia | Juventus FC | 2000 | €35.0m |
| 4 |  Mohamed Amoura | Attack - Centre-Forward | Algeria | VfL Wolfsburg | 2000 | €32.0m |
| 5 |  Jørgen Strand Larsen | Attack - Centre-Forward | Norway | Wolverhampton Wanderers | 2000 | €30.0m |
| 6 |  Amine Gouiri | Attack - Centre-Forward | Algeria France | Olympique Marseille | 2000 | €30.0m |
| 7 |  Ferran Torres | Attack - Centre-Forward | Spain | FC Barcelona | 2000 | €40.0m |
| 8 |  Randal Kolo Muani | Attack - Centre-Forward | France DR Congo | Tottenham Hotspur | 1998 | €30.0m |
| 9 |  Jonathan David | Attack - Centre-Forward | Canada United States | Juventus FC | 2000 | €45.0m |
| 10 |  Darwin Núñez | Attack - Centre-Forward | Uruguay | Al-Hilal SFC | 1999 | €45.0m |
| 11 |  Mateo Retegui | Attack - Centre-Forward | Italy Argentina | Al-Qadsiah FC | 1999 | €45.0m |
| 12 |  Gianluca Scamacca | Attack - Centre-Forward | Italy | Atalanta BC | 1999 | €24.0m |
| 13 |  Lorenzo Lucca | Attack - Centre-Forward | Italy | SSC Napoli | 2000 | €22.0m |
| 14 |  Moise Kean | Attack - Centre-Forward | Italy Cote d'Ivoire | ACF Fiorentina | 2000 | €50.0m |
| 15 |  Loïs Openda | Attack - Centre-Forward | Belgium Morocco | Juventus FC | 2000 | €50.0m |
| 16 |  Eddie Nketiah | Attack - Centre-Forward | England Ghana | Crystal Palace | 1999 | €18.0m |
| 17 |  Emmanuel Latte Lath | Attack - Centre-Forward | Cote d'Ivoire Italy | Atlanta United FC | 1999 | €18.0m |
| 18 |  Joël Piroe | Attack - Centre-Forward | Netherlands Suriname | Leeds United | 1999 | €18.0m |
| 19 |  Cucho Hernández | Attack - Centre-Forward | Colombia Spain | Real Betis Balompié | 1999 | €18.0m |
| 20 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 21 |  Andrea Pinamonti | Attack - Centre-Forward | Italy | US Sassuolo | 1999 | €15.0m |
| 22 |  Terem Moffi | Attack - Centre-Forward | Nigeria | OGC Nice | 1999 | €15.0m |
| 23 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 24 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 25 |  Hugo Duro | Attack - Centre-Forward | Spain | Valencia CF | 1999 | €14.0m |
| 26 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 27 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 28 |  Jonas Wind | Attack - Centre-Forward | Denmark | VfL Wolfsburg | 1999 | €12.0m |
| 29 |  Kai Havertz | Attack - Centre-Forward | Germany | Arsenal FC | 1999 | €65.0m |
| 30 |  Victor Osimhen | Attack - Centre-Forward | Nigeria | Galatasaray | 1998 | €70.0m |