| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Braian Romero | Attack - Centre-Forward | Argentina | CA Vélez Sarsfield | 1991 | €1.2m |
| 2 |  Mbaye Diagne | Attack - Centre-Forward | Senegal | Amed SK | 1991 | €1.2m |
| 3 |  Vincent Aboubakar | Attack - Centre-Forward | Cameroon | Without Club | 1992 | €1.2m |
| 4 |  Tiquinho Soares | Attack - Centre-Forward | Brazil Portugal | Santos FC | 1991 | €1.2m |
| 5 |  Juan Martín Lucero | Attack - Centre-Forward | Argentina | Fortaleza Esporte Clube | 1991 | €1.2m |
| 6 |  Kevin Behrens | Attack - Centre-Forward | Germany | FC Lugano | 1991 | €1.0m |
| 7 |  Cenk Tosun | Attack - Centre-Forward | Türkiye Germany | Fenerbahce | 1991 | €1.0m |
| 8 |  Alan Pulido | Attack - Centre-Forward | Mexico | Deportivo Guadalajara | 1991 | €1.0m |
| 9 |  Bruno Henrique | Attack - Centre-Forward | Brazil | CR Flamengo | 1990 | €1.0m |
| 10 |  Cédric Bakambu | Attack - Centre-Forward | DR Congo France | Real Betis Balompié | 1991 | €1.5m |
| 11 |  Eduardo Sasha | Attack - Centre-Forward | Brazil Italy | Red Bull Bragantino | 1992 | €1.5m |
| 12 |  Pietro Iemmello | Attack - Centre-Forward | Italy | US Catanzaro | 1992 | €0.9m |
| 13 |  Milan Djuric | Attack - Centre-Forward | Bosnia-Herzegovina Italy | Parma Calcio 1913 | 1990 | €1.5m |
| 14 |  Karim Onisiwo | Attack - Centre-Forward | Austria | Red Bull Salzburg | 1992 | €0.8m |
| 15 |  Christian Gytkjær | Attack - Centre-Forward | Denmark | SSC Bari | 1990 | €0.7m |
| 16 |  Anton Zabolotnyi | Attack - Centre-Forward | Russia | Spartak Moscow | 1991 | €0.7m |
| 17 |  Ángel Sepúlveda | Attack - Centre-Forward | Mexico | CD Cruz Azul | 1991 | €0.7m |
| 18 |  Manolo Gabbiadini | Attack - Centre-Forward | Italy | Al-Nasr SC (UAE) | 1991 | €0.7m |
| 19 |  Octavio Rivero | Attack - Centre-Forward | Uruguay Spain | Barcelona SC Guayaquil | 1992 | €0.7m |
| 20 |  Romell Quioto | Attack - Centre-Forward | Honduras | Al-Najma SC | 1991 | €0.7m |
| 21 |  Valère Germain | Attack - Centre-Forward | France | Sanfrecce Hiroshima | 1990 | €0.7m |
| 22 |  João Pedro | Attack - Centre-Forward | Italy Brazil | Atlético de San Luis | 1992 | €1.8m |
| 23 |  Willian José | Attack - Centre-Forward | Brazil Spain | Esporte Clube Bahia | 1991 | €1.8m |
| 24 |  Andre Gray | Attack - Centre-Forward | Jamaica England | Fatih Karagümrük | 1991 | €0.6m |
| 25 |  Nuno Da Costa | Attack - Centre-Forward | Cape Verde France | Basaksehir FK | 1991 | €0.6m |
| 26 |  Joshua King | Attack - Centre-Forward | Norway | Al-Khaleej FC | 1992 | €1.8m |
| 27 |  Yuya Osako | Attack - Centre-Forward | Japan | Vissel Kobe | 1990 | €0.6m |
| 28 |  Roger Martí | Attack - Centre-Forward | Spain | Cádiz CF | 1991 | €0.6m |
| 29 |  Raúl Ruidíaz | Attack - Centre-Forward | Peru Croatia | Club Atlético Grau | 1990 | €0.6m |
| 30 |  Martín Barragán | Attack - Centre-Forward | Mexico | Atlético La Paz | 1991 | €0.6m |