| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Joshua King | Attack - Centre-Forward | Norway | Al-Khaleej FC | 1992 | €1.8m |
| 2 |  João Pedro | Attack - Centre-Forward | Italy Brazil | Atlético de San Luis | 1992 | €1.8m |
| 3 |  Haris Seferovic | Attack - Centre-Forward | Switzerland Bosnia-Herzegovina | United FC (UAE) | 1992 | €2.0m |
| 4 |  Martin Braithwaite | Attack - Centre-Forward | Denmark Guyana | Grêmio Foot-Ball Porto Alegrense | 1991 | €2.0m |
| 5 |  Djaniny | Attack - Centre-Forward | Cape Verde | Without Club | 1991 | €2.0m |
| 6 |  Christian Benteke | Attack - Centre-Forward | Belgium DR Congo | D.C. United | 1990 | €2.0m |
| 7 |  Karl Toko Ekambi | Attack - Centre-Forward | Cameroon France | Al-Fateh SC | 1992 | €2.0m |
| 8 |  Eduardo Sasha | Attack - Centre-Forward | Brazil Italy | Red Bull Bragantino | 1992 | €1.5m |
| 9 |  Cédric Bakambu | Attack - Centre-Forward | DR Congo France | Real Betis Balompié | 1991 | €1.5m |
| 10 |  Munas Dabbur | Attack - Centre-Forward | Israel | Shabab Al-Ahli Club | 1992 | €1.3m |
| 11 |  Mbaye Diagne | Attack - Centre-Forward | Senegal | Amed SK | 1991 | €1.2m |
| 12 |  Braian Romero | Attack - Centre-Forward | Argentina | CA Vélez Sarsfield | 1991 | €1.2m |
| 13 |  Luis Muriel | Attack - Centre-Forward | Colombia | Orlando City SC | 1991 | €1.2m |
| 14 |  Isaac Kiese Thelin | Attack - Centre-Forward | Sweden DR Congo | Urawa Red Diamonds | 1992 | €1.2m |
| 15 |  Tiquinho Soares | Attack - Centre-Forward | Brazil Portugal | Santos FC | 1991 | €1.2m |
| 16 |  Juan Martín Lucero | Attack - Centre-Forward | Argentina | Fortaleza Esporte Clube | 1991 | €1.2m |
| 17 |  Vincent Aboubakar | Attack - Centre-Forward | Cameroon | Without Club | 1992 | €1.2m |
| 18 |  Baghdad Bounedjah | Attack - Centre-Forward | Algeria | Al-Shamal SC | 1991 | €2.5m |
| 19 |  Jordan Ayew | Attack - Centre-Forward | Ghana France | Leicester City | 1991 | €2.5m |
| 20 |  Cenk Tosun | Attack - Centre-Forward | Türkiye Germany | Fenerbahce | 1991 | €1.0m |
| 21 |  Kieffer Moore | Attack - Centre-Forward | Wales England | Wrexham AFC | 1992 | €1.0m |
| 22 |  Bruno Henrique | Attack - Centre-Forward | Brazil | CR Flamengo | 1990 | €1.0m |
| 23 |  Léo Baptistão | Attack - Centre-Forward | Brazil Spain | UD Almería | 1992 | €1.0m |
| 24 |  Alan Pulido | Attack - Centre-Forward | Mexico | Deportivo Guadalajara | 1991 | €1.0m |
| 25 |  Kevin Behrens | Attack - Centre-Forward | Germany | FC Lugano | 1991 | €1.0m |
| 26 |  Pietro Iemmello | Attack - Centre-Forward | Italy | US Catanzaro | 1992 | €0.9m |
| 27 |  Yoshinori Muto | Attack - Centre-Forward | Japan | Vissel Kobe | 1992 | €0.9m |
| 28 |  Rubén Sobrino | Attack - Centre-Forward | Spain | Cultural Leonesa | 1992 | €0.8m |
| 29 |  Karim Onisiwo | Attack - Centre-Forward | Austria | Red Bull Salzburg | 1992 | €0.8m |
| 30 |  Matej Vydra | Attack - Centre-Forward | Czech Republic | FC Viktoria Plzen | 1992 | €0.8m |