| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Jhon Córdoba | Attack - Centre-Forward | Colombia | FC Krasnodar | 1993 | €12.0m |
| 2 |  Álvaro Morata | Attack - Centre-Forward | Spain | Como 1907 | 1992 | €11.0m |
| 3 |  Ayoze Pérez | Attack - Centre-Forward | Spain | Villarreal CF | 1993 | €10.0m |
| 4 |  Niclas Füllkrug | Attack - Centre-Forward | Germany | West Ham United | 1993 | €10.0m |
| 5 |  Mauro Icardi | Attack - Centre-Forward | Argentina Italy | Galatasaray | 1993 | €9.0m |
| 6 |  Memphis Depay | Attack - Centre-Forward | Netherlands Ghana | Sport Club Corinthians Paulista | 1994 | €9.0m |
| 7 |  Paulinho | Attack - Centre-Forward | Portugal | Deportivo Toluca | 1992 | €7.5m |
| 8 |  Aleksandar Mitrović | Attack - Centre-Forward | Serbia | Al-Rayyan SC | 1994 | €18.0m |
| 9 |  Chris Wood | Attack - Centre-Forward | New Zealand | Nottingham Forest | 1991 | €10.0m |
| 10 |  Kyogo Furuhashi | Attack - Centre-Forward | Japan | Birmingham City | 1995 | €9.0m |
| 11 |  Sardar Azmoun | Attack - Centre-Forward | Iran | Shabab Al-Ahli Club | 1995 | €8.0m |
| 12 |  Callum Wilson | Attack - Centre-Forward | England | West Ham United | 1992 | €8.0m |
| 13 |  Cristian Arango | Attack - Centre-Forward | Colombia | San Jose Earthquakes | 1995 | €7.5m |
| 14 |  Georgios Giakoumakis | Attack - Centre-Forward | Greece | PAOK Thessaloniki | 1994 | €7.0m |
| 15 |  Vincent Janssen | Attack - Centre-Forward | Netherlands | Royal Antwerp FC | 1994 | €7.0m |
| 16 |  Alexander Sørloth | Attack - Centre-Forward | Norway | Atlético de Madrid | 1995 | €25.0m |
| 17 |  Ivan Toney | Attack - Centre-Forward | England Jamaica | Al-Ahli SFC | 1996 | €25.0m |
| 18 |  Tim Kleindienst | Attack - Centre-Forward | Germany | Borussia Mönchengladbach | 1995 | €17.0m |
| 19 |  Patrik Schick | Attack - Centre-Forward | Czech Republic | Bayer 04 Leverkusen | 1996 | €27.0m |
| 20 |  Emiliano Sala | Attack - Centre-Forward | Argentina Italy | --- | 1990 | €16.0m |
| 21 |  Hee-chan Hwang | Attack - Centre-Forward | Korea, South | Wolverhampton Wanderers | 1996 | €12.0m |
| 22 |  Krzysztof Piatek | Attack - Centre-Forward | Poland | Al-Duhail SC | 1995 | €8.5m |
| 23 |  Anthony Martial | Attack - Centre-Forward | France Guadeloupe | CF Monterrey | 1995 | €7.5m |
| 24 |  Chuba Akpom | Attack - Centre-Forward | England Nigeria | Ipswich Town | 1995 | €7.0m |
| 25 |  Ollie Watkins | Attack - Centre-Forward | England | Aston Villa | 1995 | €40.0m |
| 26 |  Serhou Guirassy | Attack - Centre-Forward | Guinea France | Borussia Dortmund | 1996 | €45.0m |
| 27 |  Richarlison | Attack - Centre-Forward | Brazil | Tottenham Hotspur | 1997 | €20.0m |
| 28 |  Deniz Undav | Attack - Centre-Forward | Germany Türkiye | VfB Stuttgart | 1996 | €20.0m |
| 29 |  Mikel Oyarzabal | Attack - Centre-Forward | Spain | Real Sociedad | 1997 | €25.0m |
| 30 |  Dominic Calvert-Lewin | Attack - Centre-Forward | England | Leeds United | 1997 | €16.0m |