| 1 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €163.7M |
| 2 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 20 | €150.4M |
| 3 | Bradley Barcola Paris Saint Germain | Paris Saint Germain | FWD | 23 | €140.2M |
| 4 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 28 | €132.7M |
| 5 | Mason Greenwood Olympique Marseille | Olympique Marseille | FWD | 24 | €82.8M |
| 6 | Gonçalo Ramos Paris Saint Germain | Paris Saint Germain | FWD | 24 | €71.9M |
| 7 | | Monaco | FWD | 24 | €67.3M |
| 8 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 23 | €66.8M |
| 9 | | Strasbourg | FWD | 23 | €63.0M |
| 10 | | Rennes | FWD | 26 | €57.4M |
| 11 | Matías Fernández-Pardo LOSC Lille | LOSC Lille | FWD | 21 | €52.8M |
| 12 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 25 | €52.2M |
| 13 | Afonso Moreira Olympique Lyonnais | Olympique Lyonnais | FWD | 21 | €52.0M |
| 14 | | Paris | FWD | 27 | €47.9M |
| 15 | | Monaco | FWD | 24 | €46.7M |
| 16 | | Lens | FWD | 28 | €46.4M |
| 17 | | Lorient | FWD | 23 | €44.4M |
| 18 | Endrick Olympique Lyonnais | Olympique Lyonnais | FWD | 19 | €42.0M |
| 19 | | Monaco | FWD | 23 | €40.7M |
| 20 | | LOSC Lille | FWD | 23 | €40.6M |
| 21 | | Toulouse | FWD | 25 | €40.1M |
| 22 | | Angers SCO | FWD | 19 | €38.8M |
| 23 | | Nice | FWD | 25 | €37.9M |
| 24 | | Nice | FWD | 22 | €37.8M |
| 25 | | Nantes | FWD | 23 | €36.7M |
| 26 | | Auxerre | FWD | 26 | €36.2M |
| 27 | | Lorient | FWD | 26 | €35.7M |
| 28 | Amine Gouiri Olympique Marseille | Olympique Marseille | FWD | 26 | €34.2M |
| 29 | | LOSC Lille | FWD | 25 | €33.9M |
| 30 | Emmanuel Emegha Strasbourg | Strasbourg | FWD | 23 | €33.7M |
| 31 | | Le Havre | FWD | 25 | €32.8M |
| 32 | | Rennes | FWD | 28 | €32.2M |
| 33 | | Toulouse | FWD | 21 | €30.9M |
| 34 | | Rennes | FWD | 29 | €30.7M |
| 35 | | Metz | FWD | 29 | €30.7M |
| 36 | Ibrahim Mbaye Paris Saint Germain | Paris Saint Germain | FWD | 18 | €29.5M |
| 37 | Abdoul Ouattara Strasbourg | Strasbourg | FWD | 20 | €29.1M |
| 38 | | Nice | FWD | 29 | €29.1M |
| 39 | | Toulouse | FWD | 21 | €27.7M |
| 40 | | Brest | FWD | 30 | €27.2M |
| 41 | | Lens | FWD | 31 | €26.9M |
| 42 | Robinio Vaz Olympique Marseille | Olympique Marseille | FWD | 19 | €24.5M |
| 43 | | Brest | FWD | 23 | €24.5M |
| 44 | | Auxerre | FWD | 25 | €24.5M |
| 45 | | Paris | FWD | 24 | €24.1M |
| 46 | | Nice | FWD | 23 | €24.0M |
| 47 | | Metz | FWD | 25 | €23.6M |
| 48 | | Nice | FWD | 26 | €23.3M |
| 49 | | Angers SCO | FWD | 18 | €23.0M |
| 50 | Samuel Amo-Ameyaw Strasbourg | Strasbourg | FWD | 19 | €23.0M |
