| 51 | Vinícius JúniorReal Madrid |  Real Madrid | Atacant | 26 | 63.7 M € |
| 52 | Karim AdeyemiBarcelona |  Barcelona | Atacant | 24 | 63.6 M € |
| 53 | João FélixAl-Nassr |  Al-Nassr | Atacant | 27 | 62.0 M € |
| 54 | Igor PaixãoMarseille |  Marseille | Atacant | 26 | 60.8 M € |
| 55 | Matias Fernandez-PardoNewcastle United |  Newcastle United | Atacant | 21 | 60.0 M € |
| 56 | Ibrahim MbayeAston Villa |  Aston Villa | Atacant | 18 | 55.0 M € |
| 57 | Patrik SchickBayer Leverkusen |  Bayer Leverkusen | Atacant | 30 | 54.3 M € |
| 58 | Pedro NetoChelsea |  Chelsea | Atacant | 26 | 54.1 M € |
| 59 | AntonyReal Betis |  Real Betis | Atacant | 26 | 53.6 M € |
| 60 | Igor ThiagoBrentford |  Brentford | Atacant | 25 | 52.9 M € |
| 61 | Anastasios DouvikasComo |  Como | Atacant | 27 | 52.8 M € |
| 62 | Liam DelapNottingham Forest |  Nottingham Forest | Atacant | 23 | 52.5 M € |
| 63 | Abde EzzalzouliReal Betis | Real Betis | Atacant | 24 | 51.4 M € |
| 63 | Giuliano SimeoneAtlético Madrid |  Atlético Madrid | Atacant | 23 | 51.4 M € |
| 65 | Bazoumana TouréNewcastle United | Newcastle United | Atacant | 20 | 50.0 M € |
| 65 | Geovany QuendaChelsea | Chelsea | Atacant | 19 | 50.0 M € |
| 67 | Amine GouiriMarseille | Marseille | Atacant | 26 | 49.5 M € |
| 68 | Santiago CastroRoma |  Roma | Atacant | 22 | 48.5 M € |
| 69 | Ange-Yoan BonnyInter Milan |  Inter Milan | Atacant | 23 | 47.4 M € |
| 70 | Deniz UndavVfB Stuttgart |  VfB Stuttgart | Atacant | 30 | 45.7 M € |
| 71 | Nikola KrstovićAtalanta |  Atalanta | Atacant | 26 | 44.8 M € |
| 72 | Dango OuattaraBrentford | Brentford | Atacant | 24 | 44.0 M € |
| 73 | Anis Hadj MoussaFeyenoord |  Feyenoord | Atacant | 24 | 43.1 M € |
| 74 | Samuel LinoFlamengo⚽ |  Flamengo | Atacant | 26 | 41.5 M € |
| 75 | Jarrod BowenWest Ham United |  West Ham United | Atacant | 29 | 41.4 M € |
| 76 | Randal Kolo MuaniJuventus |  Juventus | Atacant | 27 | 41.2 M € |
| 77 | Ivan ToneyAl-Ahli |  Al-Ahli | Atacant | 30 | 41.0 M € |
| 78 | Víctor MuñozLiverpool |  Liverpool | Atacant | 23 | 40.7 M € |
| 79 | Gonzalo GarcíaFulham |  Fulham | Atacant | 22 | 40.0 M € |
| 80 | Francisco TrincãoAl-Ahli | Al-Ahli | Atacant | 26 | 39.4 M € |
| 81 | RômuloRB Leipzig |  RB Leipzig | Atacant | 24 | 39.1 M € |
| 82 | Jonathan BurkardtEintracht Frankfurt |  Eintracht Frankfurt | Atacant | 26 | 39.0 M € |
| 83 | Fábio SilvaBorussia Dortmund |  Borussia Dortmund | Atacant | 24 | 39.0 M € |
| 84 | RayanBournemouth |  Bournemouth | Atacant | 20 | 38.1 M € |
| 85 | Mateo ReteguiAl-Qadsiah |  Al-Qadsiah | Atacant | 27 | 37.6 M € |
| 86 | Georginio RutterBrighton & Hove Albion |  Brighton & Hove Albion | Atacant | 24 | 37.5 M € |
| 87 | Ermedin DemirovićVfB Stuttgart | VfB Stuttgart | Atacant | 28 | 37.3 M € |
| 88 | Can UzunEintracht Frankfurt | Eintracht Frankfurt | Atacant | 20 | 37.0 M € |
| 89 | Charalampos KostoulasBrighton & Hove Albion | Brighton & Hove Albion | Atacant | 19 | 36.7 M € |
| 89 | Timothy WeahMarseille | Marseille | Atacant | 26 | 36.7 M € |
| 91 | Thierno BarryEverton |  Everton | Atacant | 24 | 35.8 M € |
| 92 | Troy ParrottReal Betis | Real Betis | Atacant | 24 | 35.5 M € |
| 93 | Nico WilliamsAthletic Bilbao |  Athletic Bilbao | Atacant | 24 | 35.4 M € |
| 94 | Will LankshearMiddlesbrough |  Middlesbrough | Atacant | 21 | 35.3 M € |
| 95 | Lassine SinayokoParis FC |  Paris FC | Atacant | 26 | 34.9 M € |
| 96 | Julio EncisoIpswich Town |  Ipswich Town | Atacant | 22 | 34.1 M € |
| 97 | José Manuel LópezPalmeiras⚽ |  Palmeiras | Atacant | 25 | 32.9 M € |
| 98 | Ernest NuamahLyon |  Lyon | Atacant | 23 | 32.8 M € |
| 99 | Benjamin ŠeškoManchester United |  Manchester United | Atacant | 23 | 32.7 M € |
| 100 | Omar MarmoushTottenham Hotspur |  Tottenham Hotspur | Atacant | 27 | 31.9 M € |
