| 1 | | FC Barcelona | FWD | 19 | €233.0M |
| 2 | | Real Madrid | FWD | 27 | €193.8M |
| 3 | Erling Haaland Manchester City | Manchester City | FWD | 26 | €192.5M |
| 4 | Michael Olise FC Bayern München | FC Bayern München | FWD | 24 | €180.8M |
| 5 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €130.7M |
| 6 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €130.6M |
| 7 | | Chelsea | FWD | 24 | €127.1M |
| 8 | Luis Díaz FC Bayern München | FC Bayern München | FWD | 29 | €123.8M |
| 9 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €119.4M |
| 10 | | FC Barcelona | FWD | 29 | €110.3M |
| 11 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €108.5M |
| 12 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €102.7M |
| 13 | | Arsenal | FWD | 24 | €102.0M |
| 14 | Antoine Semenyo Manchester City | Manchester City | FWD | 26 | €96.3M |
| 15 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €94.1M |
| 16 | | Liverpool | FWD | 24 | €93.7M |
| 17 | Ferran Torres Paris Saint Germain | Paris Saint Germain | FWD | 26 | €92.9M |
| 18 | | Juventus | FWD | 21 | €90.8M |
| 19 | | Real Madrid | FWD | 19 | €88.6M |
| 20 | | Arsenal | FWD | 28 | €88.3M |
| 21 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €86.9M |
| 22 | Jérémy Doku Manchester City | Manchester City | FWD | 24 | €86.8M |
| 23 | | Liverpool | FWD | 24 | €86.4M |
| 24 | Gabriel Martinelli Arsenal | Arsenal | FWD | 25 | €85.1M |
| 25 | | Liverpool | FWD | 27 | €81.0M |
| 26 | Mason Greenwood Fenerbahçe | Fenerbahçe | FWD | 24 | €80.2M |
| 27 | | Roma | FWD | 27 | €78.7M |
| 28 | | Arsenal | FWD | 24 | €76.4M |
| 29 | | Brentford | FWD | 25 | €76.0M |
| 30 | | Inter | FWD | 29 | €75.2M |
| 31 | Marcus Rashford Manchester United | Manchester United | FWD | 28 | €73.0M |
| 32 | Harvey Barnes Newcastle United | Newcastle United | FWD | 28 | €72.5M |
| 33 | Nicolò Tresoldi Club Brugge | Club Brugge | FWD | 22 | €71.0M |
| 34 | Igor Matanovic SC Freiburg | SC Freiburg | FWD | 23 | €70.4M |
| 35 | | Arsenal | FWD | 27 | €70.1M |
| 36 | Benjamin Sesko Manchester United | Manchester United | FWD | 23 | €68.9M |
| 37 | | Arsenal | FWD | 24 | €68.5M |
| 38 | Jonathan Burkardt Eintracht Frankfurt | Eintracht Frankfurt | FWD | 26 | €67.5M |
| 39 | Maximilian Beier Borussia Dortmund | Borussia Dortmund | FWD | 23 | €67.4M |
| 40 | | Juventus | FWD | 24 | €65.5M |
| 41 | Nicolas Jackson Aston Villa | Aston Villa | FWD | 25 | €64.9M |
| 42 | | Chelsea | FWD | 26 | €63.7M |
| 43 | Patrik Schick Bayer 04 Leverkusen | Bayer 04 Leverkusen | FWD | 30 | €62.7M |
| 44 | Serhou Guirassy Borussia Dortmund | Borussia Dortmund | FWD | 30 | €62.4M |
| 45 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €62.2M |
| 46 | | VfB Stuttgart | FWD | 30 | €62.0M |
| 47 | | Inter | FWD | 29 | €61.7M |
| 48 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €60.8M |
| 49 | Ismaïla Sarr Crystal Palace | Crystal Palace | FWD | 28 | €60.5M |
| 50 | Bryan Mbeumo Manchester United | Manchester United | FWD | 27 | €60.5M |
