| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Guillermo Martínez | Attack - Centre-Forward | Mexico | UNAM Pumas | 1995 | €2.0m |
| 2 |  Gabriel Fernández | Attack - Centre-Forward | Uruguay | CD Cruz Azul | 1994 | €2.0m |
| 3 |  Arkadiusz Milik | Attack - Centre-Forward | Poland | Juventus FC | 1994 | €2.0m |
| 4 |  Juan Dinenno | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1994 | €2.0m |
| 5 |  Steve Mounié | Attack - Centre-Forward | Benin France | Alanyaspor | 1994 | €2.0m |
| 6 |  Budu Zivzivadze | Attack - Centre-Forward | Georgia | 1.FC Heidenheim 1846 | 1994 | €2.0m |
| 7 |  Yohan Boli | Attack - Centre-Forward | Cote d'Ivoire France | Antalyaspor | 1993 | €2.0m |
| 8 |  Andrea Belotti | Attack - Centre-Forward | Italy | Cagliari Calcio | 1993 | €2.0m |
| 9 |  Léo Bonatini | Attack - Centre-Forward | Brazil Italy | Atlético de San Luis | 1994 | €2.0m |
| 10 |  Chimy Ávila | Attack - Centre-Forward | Argentina Spain | Real Betis Balompié | 1994 | €2.0m |
| 11 |  Ali Sowe | Attack - Centre-Forward | The Gambia Italy | Caykur Rizespor | 1994 | €1.9m |
| 12 |  Luis Amarilla | Attack - Centre-Forward | Paraguay | Club Cerro Porteño | 1995 | €1.8m |
| 13 |  Barnabás Varga | Attack - Centre-Forward | Hungary | Ferencvárosi TC | 1994 | €2.2m |
| 14 |  Jon Bautista | Attack - Centre-Forward | Spain | SD Eibar | 1995 | €2.2m |
| 15 |  Lucas Passerini | Attack - Centre-Forward | Argentina Chile | Club Atlético Belgrano | 1994 | €2.3m |
| 16 |  Andraz Sporar | Attack - Centre-Forward | Slovenia | Slovan Bratislava | 1994 | €1.7m |
| 17 |  Callum Robinson | Attack - Centre-Forward | Ireland England | Cardiff City | 1995 | €1.6m |
| 18 |  Sandro Ramírez | Attack - Centre-Forward | Spain | UD Las Palmas | 1995 | €2.5m |
| 19 |  Lawrence Shankland | Attack - Centre-Forward | Scotland | Heart of Midlothian FC | 1995 | €2.5m |
| 20 |  Alberto Quiles | Attack - Centre-Forward | Spain | Tianjin Jinmen Tiger | 1995 | €1.5m |
| 21 |  Roger Martínez | Attack - Centre-Forward | Colombia | Al-Taawoun FC | 1994 | €1.5m |
| 22 |  Nicolás Ibáñez | Attack - Centre-Forward | Argentina Mexico | Tigres UANL | 1994 | €2.5m |
| 23 |  Louis Mafouta | Attack - Centre-Forward | Central African Republic France | EA Guingamp | 1994 | €1.5m |
| 24 |  Tomás Molina | Attack - Centre-Forward | Argentina | AA Argentinos Juniors | 1995 | €2.5m |
| 25 |  Alexandre Mendy | Attack - Centre-Forward | Guinea-Bissau France | Montpellier HSC | 1994 | €1.5m |
| 26 |  Haris Tabakovic | Attack - Centre-Forward | Bosnia-Herzegovina Switzerland | Borussia Mönchengladbach | 1994 | €2.5m |
| 27 |  Sam Gallagher | Attack - Centre-Forward | England Scotland | Stoke City | 1995 | €1.4m |
| 28 |  Caleb Ekuban | Attack - Centre-Forward | Ghana Italy | Genoa CFC | 1994 | €1.3m |
| 29 |  Brandon Thomas | Attack - Centre-Forward | Spain England | Apollon Limassol | 1995 | €1.3m |
| 30 |  Mariusz Stepinski | Attack - Centre-Forward | Poland | Omonia Nicosia | 1995 | €1.3m |