| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Anhá Cande | Attack - Centre-Forward | Portugal Guinea-Bissau | FC Porto B | 2007 | €2.0m |
| 2 |  Sydney Osazuwa | Attack - Centre-Forward | Spain Nigeria | Real Sociedad B | 2007 | €2.0m |
| 3 |  Deniz Zeitler | Attack - Centre-Forward | Germany Türkiye | TSG 1899 Hoffenheim | 2006 | €1.5m |
| 4 |  Jonah Kusi-Asare | Attack - Centre-Forward | Sweden Ghana | Fulham FC | 2007 | €2.5m |
| 5 |  Paris Brunner | Attack - Centre-Forward | Germany DR Congo | AS Monaco | 2006 | €1.5m |
| 6 |  Allen Obando | Attack - Centre-Forward | Ecuador | Inter Miami CF | 2006 | €1.5m |
| 7 |  Oskar Spiten-Nysæter | Attack - Centre-Forward | Norway | Molde FK | 2007 | €2.7m |
| 8 |  James Wilson | Attack - Centre-Forward | Scotland Northern Ireland | Heart of Midlothian FC | 2007 | €1.2m |
| 9 |  Ismaël Konaté | Attack - Centre-Forward | Italy Cote d'Ivoire | FC Empoli | 2006 | €1.0m |
| 10 |  Amin Chiakha | Attack - Centre-Forward | Algeria Denmark | Vejle Boldklub | 2006 | €3.0m |
| 11 |  Giacomo Gabbiani | Attack - Centre-Forward | Italy | AS Giana Erminio | 2006 | €1.0m |
| 12 |  Kayke | Attack - Centre-Forward | Brazil | Fortaleza Esporte Clube | 2006 | €1.0m |
| 13 |  Kaye Furo | Attack - Centre-Forward | Belgium | Club Brugge KV | 2007 | €1.0m |
| 14 |  Omar Janneh | Attack - Centre-Forward | Spain The Gambia | Atlético Madrileño | 2006 | €1.0m |
| 15 |  Karem Zoabi | Attack - Centre-Forward | Israel | Rio Ave FC | 2006 | €0.9m |
| 16 |  Robin Mirisola | Attack - Centre-Forward | Belgium | KRC Genk | 2006 | €0.9m |
| 17 |  Shumaira Mheuka | Attack - Centre-Forward | England Zimbabwe | Chelsea FC U21 | 2007 | €0.8m |
| 18 |  Vakhtang Salia | Attack - Centre-Forward | Georgia | Newcastle United U21 | 2007 | €0.8m |
| 19 |  Sidiki Chérif | Attack - Centre-Forward | France Guinea | Angers SCO | 2006 | €0.8m |
| 20 |  Tommaso Gabellini | Attack - Centre-Forward | Italy | Torino Primavera | 2006 | €0.8m |
| 21 |  Artem Stepanov | Attack - Centre-Forward | Ukraine | 1.FC Nuremberg | 2007 | €0.8m |
| 22 |  Matteo Spinaccè | Attack - Centre-Forward | Italy | Inter U23 | 2006 | €0.8m |
| 23 |  Levy Nene | Attack - Centre-Forward | Cote d'Ivoire Mali | FC Nordsjaelland | 2006 | €0.7m |
| 24 |  Uchenna Ogundu | Attack - Centre-Forward | Nigeria | Alanyaspor | 2006 | €0.7m |
| 25 |  Riccardo Braschi | Attack - Centre-Forward | Italy | ACF Fiorentina | 2006 | €0.6m |
| 26 |  Flavio Sulejmani | Attack - Centre-Forward | Albania Italy | Lazio U20 | 2006 | €0.6m |
| 27 |  Bogdan Popov | Attack - Centre-Forward | Ukraine | FC Empoli | 2007 | €0.6m |
| 28 |  Julian Gonstad | Attack - Centre-Forward | Norway | Hamarkameratene | 2006 | €0.6m |
| 29 |  William Martin | Attack - Centre-Forward | Denmark Ireland | Odense Boldklub | 2007 | €0.6m |
| 30 |  Ioan Vermeșan | Attack - Centre-Forward | Romania | Hellas Verona Primavera | 2006 | €0.6m |