| Ranking | Player | Club | Date of birth | Position | Nationality | Market value |
|---|---|---|---|---|---|---|
| 1 |  Victor Osimhen |
SSC Neapel |
Dec29,1998 | Striker - Center Forward | Nigeria | € 110 M |
| 2 |  Victor Boniface |
Bayer 04 Leverkusen |
Dec23,2000 | Striker - Center Forward | Nigeria | € 40 M |
| 3 |  Taiwo Awoniyi |
Nottingham Forest |
Aug12,1997 | Striker - Center Forward | Nigeria | € 28 M |
| 4 |  Terem Moffi |
OGC Nizza |
May25,1999 | Striker - Center Forward | Nigeria | € 25 M |
| 5 |  Samuel Chukwueze |
AC Mailand |
May22,1999 | Striker - Right Winger | Nigeria | € 20 M |
| 6 |  Umar Sadiq |
Real Sociedad San Sebastián |
Feb02,1997 | Striker - Center Forward | Nigeria | € 14 M |
| 7 |  Kelechi Iheanacho |
Leicester City |
Oct03,1996 | Striker - Center Forward | Nigeria | € 13 M |
| 8 |  Paul Onuachu |
Trabzonspor |
May28,1994 | Striker - Center Forward | Nigeria | € 12 M |
| 9 |  Moses Simon |
FC Nantes |
Jul12,1995 | Striker - Left Winger | Nigeria | € 12 M |
| 10 |  Akor Adams |
Montpellier HSC |
Jan29,2000 | Striker - Center Forward | Nigeria | € 12 M |
| 11 |  Frank Onyeka |
FC Brentford |
Jan01,1998 | Midfield - Central Midfield | Nigeria | € 9 M |
| 12 |  Raphael Onyedika |
FC Brügge |
Apr19,2001 | Midfield - Defensive Midfielder | Nigeria | € 8 M |
| 13 |  Chidera Ejuke |
Royal Antwerpen FC |
Jan02,1998 | Striker - Left Winger | Nigeria | € 6 M |
| 14 |  Peter Olayinka |
Roter Stern Belgrad |
Nov16,1995 | Striker - Center Forward | Nigeria | € 5 M |
| 15 |  Alhassan Yusuf |
Royal Antwerpen FC |
Jul18,2000 | Midfield - Defensive Midfielder | Nigeria | € 5 M |
| 16 |  Rafiu Durosinmi |
FC Viktoria Pilsen |
Jan01,2003 | Striker - Center Forward | Nigeria | € 5 M |
| 17 |  Henry Onyekuru |
Al-Fayha FC |
Jun05,1997 | Striker - Left Winger | Nigeria | € 4.5 M |
| 18 |  Emmanuel Dennis |
FC Watford |
Nov15,1997 | Striker - Center Forward | Nigeria | € 4.5 M |
| 19 |  Yira Sor |
KRC Genk |
Jul24,2000 | Striker - Right Winger | Nigeria | € 4 M |
| 20 |  Tolu Arokodare |
KRC Genk |
Nov23,2000 | Striker - Center Forward | Nigeria | € 4 M |
| 21 |  Igoh Ogbu |
SK Slavia Prag |
Feb08,2000 | Defense - Center-back | Nigeria | € 4 M |
| 22 |  Isaac Success |
Udinese Calcio |
Jan07,1996 | Striker - Center Forward | Nigeria | € 3.5 M |
| 23 |  Zaidu |
FC Porto |
Jun13,1997 | Defense - Left-back | Nigeria | € 3 M |
| 24 |  Bruno Onyemaechi |
Boavista Porto FC |
Apr03,1999 | Defense - Left-back | Nigeria | € 3 M |
| 25 |  David Okereke |
US Cremonese |
Aug29,1997 | Striker - Center Forward | Nigeria | € 2.7 M |
| 26 |  Samuel Kalu |
FC Lausanne-Sport |
Aug26,1997 | Striker - Right Winger | Nigeria | € 2.5 M |
| 27 |  Obinna Nwobodo |
FC Cincinnati |
Nov29,1996 | Midfield - Central Midfield | Nigeria | € 2.5 M |
| 28 |  Willy Agada |
Sporting Kansas City |
Sep17,1999 | Striker - Center Forward | Nigeria | € 2.5 M |
| 29 |  Anthony Nwakaeme |
Al-Fayha FC |
Mar21,1989 | Striker - Center Forward | Nigeria | € 2.2 M |
| 30 |  Kenneth Omeruo |
Kasimpasa |
Oct17,1993 | Defense - Center-back | Nigeria | € 2.2 M |
| 31 |  Ebenezer Akinsanmiro |
Inter Mailand Primavera |
Nov25,2004 | Midfield - Attacking Midfield | Nigeria | € 2 M |
| 32 |  Bonke Innocent |
FC Lorient |
Jan20,1996 | Midfield - Defensive Midfielder | Nigeria | € 2 M |
| 33 |  Olakunle Olusegun |
FK Krasnodar |
Apr23,2002 | Striker - Left Winger | Nigeria | € 2 M |
| 34 |  Ibrahim Aliyu |
Houston Dynamo FC |
Jan16,2002 | Striker - Center Forward | Nigeria | € 2 M |
| 35 |  Moses Usor |
LASK |
Feb05,2002 | Striker - Right Winger | Nigeria | € 2 M |
| 36 |  David Ankeye |
Genua CFC |
May22,2002 | Striker - Center Forward | Nigeria | € 2 M |
| 37 |  Chukwubuikem Ikwuemesi |
US Salernitana 1919 |
Aug05,2001 | Striker - Center Forward | Nigeria | € 1.8 M |
| 38 |  Ibrahim Buhari |
IF Elfsborg |
Oct08,2001 | Defense - Center-back | Nigeria | € 1.8 M |
| 39 |  David Akintola |
Adana Demirspor |
Jan13,1996 | Striker - Right Winger | Nigeria | € 1.6 M |
| 40 |  Anderson Esiti |
Ferencváros Budapest |
May24,1994 | Midfield - Defensive Midfielder | Nigeria | € 1.5 M |
