| 300 | Gonçalo GuedesReal Sociedad |  Real Sociedad | Atacant | 29 | 11.2 M € |
| 302 | Lewis DobbinSouthampton |  Southampton | Atacant | 23 | 11.1 M € |
| 303 | Alexander BernhardssonVfL Wolfsburg |  VfL Wolfsburg | Atacant | 28 | 10.9 M € |
| 303 | Jarzinho MalangaVfB Stuttgart |  VfB Stuttgart | Atacant | 20 | 10.9 M € |
| 303 | Sebastian NanasiStrasbourg |  Strasbourg | Atacant | 24 | 10.9 M € |
| 306 | Loïs OpendaLyon |  Lyon | Atacant | 26 | 10.9 M € |
| 307 | Job OchiengReal Sociedad | Real Sociedad | Atacant | 23 | 10.9 M € |
| 308 | Eddie NketiahCrystal Palace |  Crystal Palace | Atacant | 27 | 10.8 M € |
| 309 | Ryan McAidooManchester City |  Manchester City | Atacant | 18 | 10.8 M € |
| 310 | Kevin SernaFluminense⚽ |  Fluminense | Atacant | 28 | 10.8 M € |
| 311 | Kévin DenkeyFC Cincinnati |  FC Cincinnati | Atacant | 25 | 10.8 M € |
| 312 | Jayden DannsLiverpool |  Liverpool | Atacant | 20 | 10.7 M € |
| 313 | Erick PulgaBahia |  Bahia | Atacant | 26 | 10.7 M € |
| 313 | Tomáš BobčekFrosinone |  Frosinone | Atacant | 25 | 10.7 M € |
| 315 | Couhaib DriouechCelta Vigo |  Celta Vigo | Atacant | 24 | 10.7 M € |
| 316 | Albert GuðmundssonLazio |  Lazio | Atacant | 29 | 10.7 M € |
| 317 | Roberto FernándezEspanyol |  Espanyol | Atacant | 24 | 10.6 M € |
| 318 | Lucas BarbosaRed Bull Bragantino |  Red Bull Bragantino | Atacant | 25 | 10.5 M € |
| 319 | Taiwo AwoniyiCoventry City |  Coventry City | Atacant | 29 | 10.5 M € |
| 319 | Tim LemperleTSG Hoffenheim |  TSG Hoffenheim | Atacant | 24 | 10.5 M € |
| 321 | Phillip TietzMainz 05 |  Mainz 05 | Atacant | 29 | 10.4 M € |
| 322 | Rafael NavarroSt. Louis City SC |  St. Louis City SC | Atacant | 26 | 10.4 M € |
| 323 | RicharlisonTottenham Hotspur |  Tottenham Hotspur | Atacant | 29 | 10.3 M € |
| 323 | Youssef En-NesyriAl-Ittihad |  Al-Ittihad | Atacant | 29 | 10.3 M € |
| 325 | Christian KofaneBayer Leverkusen |  Bayer Leverkusen | Atacant | 20 | 10.3 M € |
| 325 | Eliesse Ben SeghirBayer Leverkusen | Bayer Leverkusen | Atacant | 21 | 10.3 M € |
| 327 | Giovanni SimeoneTorino |  Torino | Atacant | 31 | 10.3 M € |
| 327 | Mathias KvistgaardenNorwich City |  Norwich City | Atacant | 24 | 10.3 M € |
| 327 | Ramón SosaPalmeiras⚽ |  Palmeiras | Atacant | 27 | 10.3 M € |
| 330 | Thom van BergenGroningen |  Groningen | Atacant | 22 | 10.2 M € |
| 331 | Allan Saint-MaximinCharlotte FC |  Charlotte FC | Atacant | 29 | 10.2 M € |
| 332 | Gianluca PrestianniBenfica |  Benfica | Atacant | 20 | 10.2 M € |
| 333 | Yousef SalechCardiff City |  Cardiff City | Atacant | 24 | 10.1 M € |
| 334 | Hugo ÁlvarezCelta Vigo | Celta Vigo | Atacant | 23 | 10.1 M € |
| 334 | Liam MillarBirmingham City |  Birmingham City | Atacant | 27 | 10.1 M € |
| 336 | Kerem AktürkoğluFenerbahçe |  Fenerbahçe | Atacant | 28 | 10.0 M € |
| 337 | Jacobo OrtegaStrasbourg | Strasbourg | Atacant | 20 | 10.0 M € |
| 337 | Keisuke GotōSC Freiburg |  SC Freiburg | Atacant | 21 | 10.0 M € |
| 337 | Louey Ben FarhatKarlsruher SC |  Karlsruher SC | Atacant | 20 | 10.0 M € |
| 337 | PabloWest Ham United |  West Ham United | Atacant | 22 | 10.0 M € |
| 341 | Luiz HenriqueZenit |  Zenit | Atacant | 25 | 9.9 M € |
| 342 | Ander BarrenetxeaReal Sociedad | Real Sociedad | Atacant | 24 | 9.8 M € |
| 342 | Žan VipotnikSwansea City |  Swansea City | Atacant | 24 | 9.8 M € |
| 344 | Jay EnemBologna |  Bologna | Atacant | 23 | 9.8 M € |
| 345 | Odsonne ÉdouardLens |  Lens | Atacant | 28 | 9.8 M € |
| 346 | Alexis VegaToluca |  Toluca | Atacant | 28 | 9.7 M € |
| 346 | Elliot StroudHull City |  Hull City | Atacant | 24 | 9.7 M € |
| 348 | Vitor RoquePalmeiras⚽ | Palmeiras | Atacant | 21 | 9.7 M € |
| 349 | Sami OuaissaPSV Eindhoven |  PSV Eindhoven | Atacant | 22 | 9.7 M € |
| 350 | Keinan DavisUdinese |  Udinese | Atacant | 28 | 9.6 M € |
