| 1 | | FC Barcelona | FWD | 18 | €284.7M |
| 2 | Erling Haaland Manchester City | Manchester City | FWD | 25 | €209.8M |
| 3 | | Real Madrid | FWD | 27 | €209.8M |
| 4 | Michael Olise FC Bayern München | FC Bayern München | FWD | 24 | €181.4M |
| 5 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €163.7M |
| 6 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 20 | €150.4M |
| 7 | | Juventus | FWD | 20 | €145.8M |
| 8 | Bradley Barcola Paris Saint Germain | Paris Saint Germain | FWD | 23 | €140.2M |
| 9 | | Chelsea | FWD | 24 | €138.2M |
| 10 | | Liverpool | FWD | 23 | €135.5M |
| 11 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 28 | €132.7M |
| 12 | Vinicius Junior Real Madrid | Real Madrid | FWD | 25 | €125.4M |
| 13 | Luis Díaz FC Bayern München | FC Bayern München | FWD | 29 | €123.5M |
| 14 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €118.3M |
| 15 | Anthony Gordon Newcastle United | Newcastle United | FWD | 25 | €118.0M |
| 16 | | Inter | FWD | 28 | €117.9M |
| 17 | | Arsenal | FWD | 24 | €111.6M |
| 18 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €111.5M |
| 19 | Marcus Rashford FC Barcelona | FC Barcelona | FWD | 28 | €108.0M |
| 20 | | RB Leipzig | FWD | 19 | €107.8M |
| 21 | | Brentford | FWD | 24 | €103.8M |
| 22 | Jérémy Doku Manchester City | Manchester City | FWD | 23 | €103.7M |
| 23 | | Arsenal | FWD | 27 | €103.6M |
| 24 | | FC Barcelona | FWD | 29 | €102.8M |
| 25 | Harry Kane FC Bayern München | FC Bayern München | FWD | 32 | €100.7M |
| 26 | | Inter | FWD | 20 | €99.2M |
| 27 | Gabriel Martinelli Arsenal | Arsenal | FWD | 24 | €96.8M |
| 28 | | Inter | FWD | 28 | €92.7M |
| 29 | | Liverpool | FWD | 26 | €87.6M |
| 30 | Mason Greenwood Olympique Marseille | Olympique Marseille | FWD | 24 | €82.8M |
| 31 | Richarlison Tottenham Hotspur | Tottenham Hotspur | FWD | 28 | €81.4M |
| 32 | Harvey Barnes Newcastle United | Newcastle United | FWD | 28 | €80.1M |
| 33 | | Roma | FWD | 27 | €80.0M |
| 34 | Karim Adeyemi Borussia Dortmund | Borussia Dortmund | FWD | 24 | €78.6M |
| 35 | | VfB Stuttgart | FWD | 29 | €78.3M |
| 36 | | FC Köln | FWD | 19 | €75.8M |
| 37 | | Chelsea | FWD | 18 | €75.3M |
| 38 | Serge Gnabry FC Bayern München | FC Bayern München | FWD | 30 | €74.8M |
| 39 | Antoine Semenyo AFC Bournemouth | AFC Bournemouth | FWD | 26 | €74.7M |
| 40 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €74.4M |
| 41 | Maximilian Beier Borussia Dortmund | Borussia Dortmund | FWD | 23 | €72.9M |
| 42 | Nicolas Jackson FC Bayern München | FC Bayern München | FWD | 24 | €72.8M |
| 43 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €72.5M |
| 44 | Nick Woltemade Newcastle United | Newcastle United | FWD | 24 | €72.3M |
| 45 | Gonçalo Ramos Paris Saint Germain | Paris Saint Germain | FWD | 24 | €71.9M |
| 46 | Benjamin Sesko Manchester United | Manchester United | FWD | 22 | €71.7M |
| 47 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €71.2M |
| 48 | | Juventus | FWD | 26 | €70.9M |
| 49 | Bryan Mbeumo Manchester United | Manchester United | FWD | 26 | €69.2M |
| 50 | Igor Jesus Nottingham Forest | Nottingham Forest | FWD | 25 | €69.1M |
