| 351 | William GomesPorto |  Porto | Atacant | 20 | 9.6 M € |
| 352 | Evan FergusonBrighton & Hove Albion |  Brighton & Hove Albion | Atacant | 22 | 9.5 M € |
| 353 | Dennis ManPSV Eindhoven |  PSV Eindhoven | Atacant | 28 | 9.5 M € |
| 353 | Jonathan RoweAtalanta |  Atalanta | Atacant | 23 | 9.5 M € |
| 355 | Cristian VolpatoSassuolo |  Sassuolo | Atacant | 22 | 9.3 M € |
| 356 | Chuba AkpomIpswich Town |  Ipswich Town | Atacant | 31 | 9.3 M € |
| 357 | Ro-Zangelo DaalAZ |  AZ | Atacant | 22 | 9.2 M € |
| 357 | Sergio CamelloRayo Vallecano |  Rayo Vallecano | Atacant | 25 | 9.2 M € |
| 359 | Josh SargentToronto FC |  Toronto FC | Atacant | 26 | 9.2 M € |
| 360 | Jacob TrenskowHeerenveen |  Heerenveen | Atacant | 25 | 9.2 M € |
| 360 | Konstantin TyukavinDynamo Moscow |  Dynamo Moscow | Atacant | 24 | 9.2 M € |
| 360 | Roberto PiccoliBologna |  Bologna | Atacant | 25 | 9.2 M € |
| 363 | Victor BonifaceBayer Leverkusen |  Bayer Leverkusen | Atacant | 25 | 9.2 M € |
| 364 | Martial GodoStrasbourg |  Strasbourg | Atacant | 23 | 9.1 M € |
| 365 | Anis MehmetiIpswich Town | Ipswich Town | Atacant | 25 | 9.1 M € |
| 366 | Ayoze PérezVillarreal |  Villarreal | Atacant | 33 | 9.0 M € |
| 367 | Kasey McAteerIpswich Town | Ipswich Town | Atacant | 24 | 8.9 M € |
| 367 | Yassir ZabiriRacing Santander |  Racing Santander | Atacant | 21 | 8.9 M € |
| 369 | Brandon Thomas-AsanteCoventry City |  Coventry City | Atacant | 27 | 8.9 M € |
| 369 | Gustavo VarelaMonza |  Monza | Atacant | 21 | 8.9 M € |
| 371 | Steven BergwijnAl-Ittihad |  Al-Ittihad | Atacant | 29 | 8.8 M € |
| 372 | Kelvin YeboahMinnesota United |  Minnesota United | Atacant | 26 | 8.8 M € |
| 372 | Morgan GuilavoguiReal Salt Lake |  Real Salt Lake | Atacant | 28 | 8.8 M € |
| 374 | Bénie TraoréNew York City FC |  New York City FC | Atacant | 23 | 8.8 M € |
| 374 | Samu AghehowaPorto | Porto | Atacant | 22 | 8.8 M € |
| 376 | Mohamed Kader MeïtéAl-Hilal |  Al-Hilal | Atacant | 19 | 8.7 M € |
| 377 | Fisnik AsllaniTSG Hoffenheim |  TSG Hoffenheim | Atacant | 24 | 8.6 M € |
| 378 | Hugo GonzálezCelta Vigo |  Celta Vigo | Atacant | 23 | 8.6 M € |
| 378 | Wilson IsidorSunderland |  Sunderland | Atacant | 26 | 8.6 M € |
| 380 | Timo WernerSan Jose Earthquakes |  San Jose Earthquakes | Atacant | 30 | 8.6 M € |
| 381 | Kamaldeen SulemanaAtalanta | Atalanta | Atacant | 24 | 8.5 M € |
| 382 | Jesse BisiwuBarcelona |  Barcelona | Atacant | 18 | 8.5 M € |
| 382 | Jorge de FrutosRayo Vallecano | Rayo Vallecano | Atacant | 29 | 8.5 M € |
| 384 | Bil NsongoDeportivo A Coruña |  Deportivo A Coruña | Atacant | 22 | 8.5 M € |
| 385 | Sardar AzmounShabab Al Ahli |  Shabab Al Ahli | Atacant | 31 | 8.4 M € |
| 386 | Cyle LarinSouthampton |  Southampton | Atacant | 31 | 8.4 M € |
| 387 | Tom CannonSheffield United |  Sheffield United | Atacant | 23 | 8.4 M € |
| 388 | Bruno DamianiPhiladelphia Union |  Philadelphia Union | Atacant | 24 | 8.4 M € |
| 389 | Roony BardghjiBarcelona | Barcelona | Atacant | 20 | 8.3 M € |
| 390 | Williot SwedbergCelta Vigo | Celta Vigo | Atacant | 22 | 8.3 M € |
| 391 | Armando GonzálezOlympiacos |  Olympiacos | Atacant | 23 | 8.3 M € |
| 391 | Idan ToklomatiCharlotte FC |  Charlotte FC | Atacant | 22 | 8.3 M € |
| 391 | Mohamed AmouraNice |  Nice | Atacant | 26 | 8.3 M € |
| 394 | Jocelin Ta BiSunderland | Sunderland | Atacant | 21 | 8.2 M € |
| 395 | Alejo VélizBahia |  Bahia | Atacant | 23 | 8.2 M € |
| 396 | Anders DreyerSan Diego FC |  San Diego FC | Atacant | 28 | 8.1 M € |
| 397 | Dušan VlahovićBeşiktaş |  Beşiktaş | Atacant | 26 | 8.1 M € |
| 397 | Nathan TellaBayer Leverkusen | Bayer Leverkusen | Atacant | 27 | 8.1 M € |
| 399 | Taty CastellanosWest Ham United |  West Ham United | Atacant | 28 | 8.1 M € |
| 400 | Casper TengstedtToulouse |  Toulouse | Atacant | 26 | 8.0 M € |
