| 1 | | FC Barcelona | FWD | 19 | €267.5M |
| 2 | Erling Haaland Manchester City | Manchester City | FWD | 26 | €207.7M |
| 3 | Michael Olise FC Bayern München | FC Bayern München | FWD | 24 | €187.5M |
| 4 | | Real Madrid | FWD | 27 | €182.9M |
| 5 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €126.1M |
| 6 | Luis Díaz FC Bayern München | FC Bayern München | FWD | 29 | €119.6M |
| 7 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €116.1M |
| 8 | | Chelsea | FWD | 25 | €112.3M |
| 9 | | FC Barcelona | FWD | 29 | €103.7M |
| 10 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €103.7M |
| 11 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €101.7M |
| 12 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €100.9M |
| 13 | | Arsenal | FWD | 24 | €99.3M |
| 14 | | Real Madrid | FWD | 19 | €98.0M |
| 15 | | Liverpool | FWD | 24 | €97.7M |
| 16 | Antoine Semenyo Manchester City | Manchester City | FWD | 26 | €95.6M |
| 17 | Ferran Torres Paris Saint Germain | Paris Saint Germain | FWD | 26 | €92.5M |
| 18 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €90.9M |
| 19 | | Arsenal | FWD | 25 | €90.6M |
| 20 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €90.5M |
| 21 | Nicolas Jackson Aston Villa | Aston Villa | FWD | 25 | €86.9M |
| 22 | Jérémy Doku Manchester City | Manchester City | FWD | 24 | €86.7M |
| 23 | | Liverpool | FWD | 24 | €82.7M |
| 24 | Nicolò Tresoldi Club Brugge | Club Brugge | FWD | 22 | €82.7M |
| 25 | | Arsenal | FWD | 28 | €80.4M |
| 26 | | Inter | FWD | 29 | €79.6M |
| 27 | | Juventus | FWD | 21 | €79.3M |
| 28 | | Roma | FWD | 27 | €75.8M |
| 29 | | Liverpool | FWD | 27 | €72.6M |
| 30 | Harvey Barnes Newcastle United | Newcastle United | FWD | 28 | €70.3M |
| 31 | | Arsenal | FWD | 27 | €70.1M |
| 32 | Benjamin Sesko Manchester United | Manchester United | FWD | 23 | €70.0M |
| 33 | | Brentford | FWD | 25 | €70.0M |
| 34 | Mason Greenwood Fenerbahçe | Fenerbahçe | FWD | 25 | €68.9M |
| 35 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €67.9M |
| 36 | | Chelsea | FWD | 26 | €67.0M |
| 37 | Jonathan Burkardt Eintracht Frankfurt | Eintracht Frankfurt | FWD | 26 | €67.0M |
| 38 | | Arsenal | FWD | 24 | €66.1M |
| 39 | | Juventus | FWD | 24 | €64.4M |
| 40 | | Inter | FWD | 29 | €63.6M |
| 41 | Patrik Schick Bayer 04 Leverkusen | Bayer 04 Leverkusen | FWD | 30 | €62.8M |
| 42 | Igor Matanovic SC Freiburg | SC Freiburg | FWD | 23 | €62.6M |
| 43 | Serhou Guirassy Borussia Dortmund | Borussia Dortmund | FWD | 30 | €61.8M |
| 44 | Bryan Mbeumo Manchester United | Manchester United | FWD | 27 | €61.6M |
| 45 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €61.2M |
| 46 | | Club Brugge | FWD | 22 | €60.4M |
| 47 | Maghnes Akliouche Paris Saint Germain | Paris Saint Germain | FWD | 24 | €59.8M |
| 48 | Marcus Rashford Manchester United | Manchester United | FWD | 28 | €58.9M |
| 49 | Maximilian Beier Borussia Dortmund | Borussia Dortmund | FWD | 24 | €58.8M |
| 50 | | VfB Stuttgart | FWD | 30 | €57.9M |
