| 251 | Son Heung-minLos Angeles FC | Los Angeles FC | Atacant | 34 | 13.8 M € |
| 252 | Dominic SolankeTottenham Hotspur | Tottenham Hotspur | Atacant | 29 | 13.8 M € |
| 253 | Brahim DíazReal Madrid | Real Madrid | Atacant | 27 | 13.7 M € |
| 254 | Gabriel BarbosaSantos⚽ | Santos | Atacant | 30 | 13.6 M € |
| 254 | George IlenikhenaAl-Ittihad | Al-Ittihad | Atacant | 20 | 13.6 M € |
| 256 | Giacomo RaspadoriAtalanta | Atalanta | Atacant | 26 | 13.4 M € |
| 257 | Tyler DiblingEverton | Everton | Atacant | 20 | 13.4 M € |
| 258 | Edon ZhegrovaJuventus | Juventus | Atacant | 27 | 13.4 M € |
| 258 | Ferran JutglàCelta Vigo | Celta Vigo | Atacant | 27 | 13.4 M € |
| 260 | Martín SatrianoGetafe | Getafe | Atacant | 25 | 13.4 M € |
| 261 | Dan NdoyeNottingham Forest | Nottingham Forest | Atacant | 26 | 13.3 M € |
| 262 | Rafael LeãoGalatasaray | Galatasaray | Atacant | 27 | 13.3 M € |
| 263 | Ansu FatiMonaco | Monaco | Atacant | 24 | 13.1 M € |
| 264 | Zavier GozoCrystal Palace | Crystal Palace | Atacant | 19 | 13.0 M € |
| 265 | Keito NakamuraLyon | Lyon | Atacant | 26 | 12.7 M € |
| 265 | Nicolò TresoldiClub Brugge | Club Brugge | Atacant | 22 | 12.7 M € |
| 265 | Rio NgumohaLiverpool | Liverpool | Atacant | 18 | 12.7 M € |
| 268 | Rafiki SaïdWolverhampton Wanderers | Wolverhampton Wanderers | Atacant | 26 | 12.6 M € |
| 269 | Federico ChiesaLiverpool | Liverpool | Atacant | 29 | 12.5 M € |
| 269 | Tiago TomásVfB Stuttgart | VfB Stuttgart | Atacant | 24 | 12.5 M € |
| 271 | Tomás CuelloAtlético Mineiro⚽ | Atlético Mineiro | Atacant | 26 | 12.5 M € |
| 272 | Joaquín PanichelliStrasbourg | Strasbourg | Atacant | 24 | 12.3 M € |
| 273 | William OsulaNewcastle United | Newcastle United | Atacant | 23 | 12.3 M € |
| 274 | HelinhoToluca | Toluca | Atacant | 26 | 12.2 M € |
| 274 | John YeboahVenezia | Venezia | Atacant | 26 | 12.2 M € |
| 276 | Jaden PhilogeneIpswich Town | Ipswich Town | Atacant | 24 | 12.1 M € |
| 277 | Carlos ForbsClub Brugge | Club Brugge | Atacant | 22 | 12.0 M € |
| 278 | Adil BoulbinaAl-Diriyah | Al-Diriyah | Atacant | 23 | 12.0 M € |
| 278 | Yann GbohoCoventry City | Coventry City | Atacant | 25 | 12.0 M € |
| 280 | Mika BierethMonaco | Monaco | Atacant | 23 | 11.9 M € |
| 281 | Ismaïla SarrCrystal Palace | Crystal Palace | Atacant | 28 | 11.9 M € |
| 282 | Jay StansfieldBirmingham City | Birmingham City | Atacant | 23 | 11.8 M € |
| 283 | A AlyssonAston Villa | Aston Villa | Atacant | 20 | 11.8 M € |
| 284 | Jeremy MongaSwansea City | Swansea City | Atacant | 17 | 11.7 M € |
| 285 | Tidiam GomisRB Leipzig | RB Leipzig | Atacant | 20 | 11.7 M € |
| 286 | Marco GrüllWerder Bremen | Werder Bremen | Atacant | 28 | 11.6 M € |
| 287 | Farès GhedjemisFrosinone | Frosinone | Atacant | 24 | 11.6 M € |
| 288 | Germán BerterameInter Miami | Inter Miami | Atacant | 27 | 11.6 M € |
| 289 | Sorba ThomasHull City | Hull City | Atacant | 27 | 11.6 M € |
| 290 | Esmir BajraktarevićPSV Eindhoven | PSV Eindhoven | Atacant | 21 | 11.5 M € |
| 291 | Soriba DiaouneLille | Lille | Atacant | 19 | 11.5 M € |
| 292 | Franjo IvanovićLens | Lens | Atacant | 23 | 11.5 M € |
| 293 | Adam IdahSwansea City | Swansea City | Atacant | 25 | 11.4 M € |
| 293 | Johan BakayokoRB Leipzig | RB Leipzig | Atacant | 23 | 11.4 M € |
| 295 | Barış YılmazGalatasaray | Galatasaray | Atacant | 26 | 11.3 M € |
| 295 | Daizen MaedaIpswich Town | Ipswich Town | Atacant | 29 | 11.3 M € |
| 297 | Agustín CanobbioFluminense⚽ | Fluminense | Atacant | 28 | 11.3 M € |
| 298 | Igor JesusNottingham Forest | Nottingham Forest | Atacant | 25 | 11.2 M € |
| 298 | Morgan WhittakerColorado Rapids | Colorado Rapids | Atacant | 25 | 11.2 M € |
| 300 | Gaoussou DiarraFeyenoord | Feyenoord | Atacant | 23 | 11.2 M € |