| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Santiago Hidalgo | Attack - Centre-Forward | Argentina Italy | FC Toulouse | 2005 | €1.5m |
| 2 |  Ilyes Housni | Attack - Centre-Forward | Morocco France | Paris Saint-Germain Espoirs | 2005 | €1.5m |
| 3 |  Rayan Kolli | Attack - Centre-Forward | Algeria England | Queens Park Rangers | 2005 | €1.5m |
| 4 |  Siren Diao | Attack - Centre-Forward | Spain Senegal | Cesena FC | 2005 | €1.5m |
| 5 |  Darren Yapi | Attack - Centre-Forward | United States Cote d'Ivoire | Colorado Rapids | 2004 | €1.5m |
| 6 |  Paris Brunner | Attack - Centre-Forward | Germany DR Congo | AS Monaco | 2006 | €1.5m |
| 7 |  Emersonn | Attack - Centre-Forward | Brazil | FC Toulouse | 2004 | €1.4m |
| 8 |  Poyraz Yıldırım | Attack - Centre-Forward | Türkiye | Antalyaspor | 2005 | €1.3m |
| 9 |  Callum Marshall | Attack - Centre-Forward | Northern Ireland | West Ham United | 2004 | €1.8m |
| 10 |  Keisuke Goto | Attack - Centre-Forward | Japan | Sint-Truidense VV | 2005 | €1.2m |
| 11 |  Gustavo Varela | Attack - Centre-Forward | Portugal | Gil Vicente FC | 2005 | €1.2m |
| 12 |  Filip Bundgaard | Attack - Centre-Forward | Denmark | Bröndby IF | 2004 | €2.0m |
| 13 |  Carlos Espí | Attack - Centre-Forward | Spain | Levante UD | 2005 | €2.0m |
| 14 |  Ismaël Konaté | Attack - Centre-Forward | Italy Cote d'Ivoire | FC Empoli | 2006 | €1.0m |
| 15 |  Ahmed Abdullahi | Attack - Centre-Forward | Nigeria | Sunderland AFC | 2004 | €1.0m |
| 16 |  Jovan Milosevic | Attack - Centre-Forward | Serbia | FK Partizan Belgrade | 2005 | €1.0m |
| 17 |  João Marcelo | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 2005 | €2.0m |
| 18 |  Moussa Soumano | Attack - Centre-Forward | France Mali | NAC Breda | 2005 | €1.0m |
| 19 |  Labinot Bajrami | Attack - Centre-Forward | Switzerland | Helmond Sport | 2005 | €1.0m |
| 20 |  GB | Attack - Centre-Forward | Brazil | Clube de Regatas Vasco da Gama | 2005 | €1.0m |
| 21 |  Oliver Ross | Attack - Centre-Forward | Denmark | Aalborg BK | 2004 | €1.0m |
| 22 |  Karem Zoabi | Attack - Centre-Forward | Israel | Rio Ave FC | 2006 | €0.9m |
| 23 |  Devin Haen | Attack - Centre-Forward | Netherlands | Willem II Tilburg | 2004 | €0.9m |
| 24 |  Lequincio Zeefuik | Attack - Centre-Forward | Netherlands Suriname | AZ Alkmaar | 2004 | €0.9m |
| 25 |  Adrián Niño | Attack - Centre-Forward | Spain | Málaga CF | 2004 | €0.8m |
| 26 |  Facinet Conte | Attack - Centre-Forward | Guinea France | BSC Young Boys | 2005 | €0.8m |
| 27 |  Pau Cabanes | Attack - Centre-Forward | Spain | Villarreal CF | 2005 | €0.8m |
| 28 |  Vivaldo Semedo | Attack - Centre-Forward | Portugal Angola | Watford FC | 2005 | €0.8m |
| 29 |  Alejo Sarco | Attack - Centre-Forward | Argentina Italy | Bayer 04 Leverkusen | 2006 | €0.8m |
| 30 |  Jayden Danns | Attack - Centre-Forward | England Guyana | Liverpool FC U21 | 2006 | €0.8m |