| 101 | Igor MatanovićSC Freiburg |  SC Freiburg | Atacant | 23 | 31.8 M € |
| 102 | Afonso MoreiraBayer Leverkusen |  Bayer Leverkusen | Atacant | 21 | 31.6 M € |
| 103 | Hamza IgamaneLille |  Lille | Atacant | 24 | 30.6 M € |
| 104 | Gabriel JesusBarcelona |  Barcelona | Atacant | 29 | 30.1 M € |
| 105 | Malick FofanaSunderland |  Sunderland | Atacant | 21 | 30.0 M € |
| 106 | Kevin SchadeBrentford |  Brentford | Atacant | 24 | 29.9 M € |
| 107 | Harvey BarnesNewcastle United |  Newcastle United | Atacant | 28 | 29.8 M € |
| 108 | Jaidon AnthonyBrentford | Brentford | Atacant | 26 | 29.3 M € |
| 109 | Dženan PejčinovićVfB Stuttgart |  VfB Stuttgart | Atacant | 21 | 28.8 M € |
| 110 | Dilane BakwaLille | Lille | Atacant | 24 | 28.8 M € |
| 111 | Victor OsimhenGalatasaray |  Galatasaray | Atacant | 27 | 28.7 M € |
| 112 | Alejandro GarnachoAston Villa |  Aston Villa | Atacant | 22 | 28.6 M € |
| 113 | EstêvãoChelsea |  Chelsea | Atacant | 19 | 28.5 M € |
| 114 | Francisco ConceiçãoJuventus |  Juventus | Atacant | 23 | 28.0 M € |
| 115 | EmersonnIpswich Town |  Ipswich Town | Atacant | 22 | 28.0 M € |
| 115 | Moussa DiabyBayer Leverkusen | Bayer Leverkusen | Atacant | 27 | 28.0 M € |
| 117 | Assane DiaoComo |  Como | Atacant | 21 | 27.7 M € |
| 118 | Álvaro RodríguezBournemouth |  Bournemouth | Atacant | 22 | 27.6 M € |
| 119 | Ben Gannon-DoakBournemouth | Bournemouth | Atacant | 20 | 27.5 M € |
| 119 | Vinícius JúniorAl-Qadsiah |  Al-Qadsiah | Atacant | 26 | 27.5 M € |
| 121 | Carlos EspíReal Madrid |  Real Madrid | Atacant | 21 | 26.6 M € |
| 122 | Younes EbnoutalibEintracht Frankfurt |  Eintracht Frankfurt | Atacant | 23 | 26.2 M € |
| 123 | Tammy AbrahamAston Villa | Aston Villa | Atacant | 29 | 26.1 M € |
| 124 | Brennan JohnsonEverton |  Everton | Atacant | 25 | 25.8 M € |
| 124 | Dwight McNeilCrystal Palace |  Crystal Palace | Atacant | 26 | 25.8 M € |
| 126 | Amad DialloManchester United |  Manchester United | Atacant | 24 | 25.4 M € |
| 127 | Emmanuel EmeghaChelsea | Chelsea | Atacant | 23 | 25.0 M € |
| 127 | Mathys DetourbetMonaco |  Monaco | Atacant | 19 | 25.0 M € |
| 127 | Matthis AblineMonaco | Monaco | Atacant | 23 | 25.0 M € |
| 130 | Yéremy PinoCrystal Palace | Crystal Palace | Atacant | 24 | 24.9 M € |
| 131 | PedroFlamengo⚽ |  Flamengo | Atacant | 29 | 24.6 M € |
| 132 | Kenan YıldızJuventus | Juventus | Atacant | 21 | 24.5 M € |
| 133 | Sidiki CherifCoventry City |  Coventry City | Atacant | 19 | 24.5 M € |
| 134 | Eli Junior KroupiBournemouth | Bournemouth | Atacant | 20 | 24.4 M € |
| 135 | Nicolas PépéVillarreal |  Villarreal | Atacant | 31 | 24.0 M € |
| 136 | Robbie UreSevilla |  Sevilla | Atacant | 22 | 24.0 M € |
| 137 | Amario Cozier-DuberryMiddlesbrough |  Middlesbrough | Atacant | 21 | 23.6 M € |
| 138 | Abdul FatawuIpswich Town | Ipswich Town | Atacant | 22 | 23.4 M € |
| 139 | Kaio JorgeCruzeiro⚽ |  Cruzeiro | Atacant | 24 | 23.4 M € |
| 140 | EndrickReal Madrid | Real Madrid | Atacant | 20 | 23.3 M € |
| 141 | Loum TchaounaCoventry City | Coventry City | Atacant | 23 | 23.0 M € |
| 142 | Ricardo PepiPSV Eindhoven |  PSV Eindhoven | Atacant | 23 | 22.7 M € |
| 143 | Jørgen Strand LarsenCrystal Palace | Crystal Palace | Atacant | 26 | 22.6 M € |
| 143 | Mohammed KudusTottenham Hotspur |  Tottenham Hotspur | Atacant | 26 | 22.6 M € |
| 145 | Mateo PellegrinoFiorentina |  Fiorentina | Atacant | 25 | 22.5 M € |
| 146 | Keny ArroyoCruzeiro⚽ | Cruzeiro | Atacant | 20 | 22.3 M € |
| 147 | Jadon SanchoAston Villa | Aston Villa | Atacant | 26 | 22.0 M € |
| 148 | Eliezer MayendaRennes |  Rennes | Atacant | 21 | 22.0 M € |
| 149 | Gustav IsaksenLazio |  Lazio | Atacant | 25 | 21.9 M € |
| 150 | Abdallah SimaLens |  Lens | Atacant | 25 | 21.9 M € |
