| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Santiago Castro | Attack - Centre-Forward | Argentina Italy | Bologna FC 1909 | 2004 | €35.0m |
| 2 |  Mathys Tel | Attack - Centre-Forward | France Guadeloupe | Tottenham Hotspur | 2005 | €35.0m |
| 3 |  Jhon Durán | Attack - Centre-Forward | Colombia | Fenerbahce | 2003 | €35.0m |
| 4 |  Benjamin Sesko | Attack - Centre-Forward | Slovenia | Manchester United | 2003 | €70.0m |
| 5 |  Evan Ferguson | Attack - Centre-Forward | Ireland England | AS Roma | 2004 | €25.0m |
| 6 |  Conrad Harder | Attack - Centre-Forward | Denmark | RB Leipzig | 2005 | €24.0m |
| 7 |  Ange-Yoan Bonny | Attack - Centre-Forward | France Cote d'Ivoire | Inter Milan | 2003 | €20.0m |
| 8 |  Lucas Stassin | Attack - Centre-Forward | Belgium | AS Saint-Étienne | 2004 | €18.0m |
| 9 |  Orri Óskarsson | Attack - Centre-Forward | Iceland | Real Sociedad | 2004 | €15.0m |
| 10 |  Christantus Uche | Attack - Centre-Forward | Nigeria | Crystal Palace | 2003 | €15.0m |
| 11 |  Liam Delap | Attack - Centre-Forward | England Ireland | Chelsea FC | 2003 | €40.0m |
| 12 |  Rasmus Højlund | Attack - Centre-Forward | Denmark | SSC Napoli | 2003 | €35.0m |
| 13 |  Mika Biereth | Attack - Centre-Forward | Denmark England | AS Monaco | 2003 | €30.0m |
| 14 |  Pio Esposito | Attack - Centre-Forward | Italy | Inter Milan | 2005 | €25.0m |
| 15 |  Hugo Ekitiké | Attack - Centre-Forward | France Cameroon | Liverpool FC | 2002 | €75.0m |
| 16 |  Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 17 |  Emmanuel Emegha | Attack - Centre-Forward | Netherlands Nigeria | RC Strasbourg Alsace | 2003 | €25.0m |
| 18 |  Stefanos Tzimas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2006 | €22.0m |
| 19 |  Elye Wahi | Attack - Centre-Forward | France Cote d'Ivoire | Eintracht Frankfurt | 2003 | €22.0m |
| 20 |  Thierno Barry | Attack - Centre-Forward | France Guinea | Everton FC | 2002 | €20.0m |
| 21 |  Fábio Silva | Attack - Centre-Forward | Portugal | Borussia Dortmund | 2002 | €20.0m |
| 22 |  Matthis Abline | Attack - Centre-Forward | France | FC Nantes | 2003 | €18.0m |
| 23 |  Konstantin Tyukavin | Attack - Centre-Forward | Russia | Dynamo Moscow | 2002 | €16.0m |
| 24 |  Ricardo Pepi | Attack - Centre-Forward | United States Mexico | PSV Eindhoven | 2003 | €16.0m |
| 25 |  Manfred Ugalde | Attack - Centre-Forward | Costa Rica | Spartak Moscow | 2002 | €15.0m |
| 26 |  Nicolas Jackson | Attack - Centre-Forward | Senegal The Gambia | Bayern Munich | 2001 | €50.0m |
| 27 |  João Pedro | Attack - Centre-Forward | Brazil | Chelsea FC | 2001 | €50.0m |
| 28 |  Gonçalo Ramos | Attack - Centre-Forward | Portugal | Paris Saint-Germain | 2001 | €40.0m |
| 29 |  Endrick | Attack - Centre-Forward | Brazil | Real Madrid | 2006 | €35.0m |
| 30 |  Georginio Rutter | Attack - Centre-Forward | France Martinique | Brighton & Hove Albion | 2002 | €32.0m |