| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Willian José | Attack - Centre-Forward | Brazil Spain | Esporte Clube Bahia | 1991 | €1.8m |
| 2 |  Joshua King | Attack - Centre-Forward | Norway | Al-Khaleej FC | 1992 | €1.8m |
| 3 |  Karl Toko Ekambi | Attack - Centre-Forward | Cameroon France | Al-Fateh SC | 1992 | €2.0m |
| 4 |  Djaniny | Attack - Centre-Forward | Cape Verde | Without Club | 1991 | €2.0m |
| 5 |  Haris Seferovic | Attack - Centre-Forward | Switzerland Bosnia-Herzegovina | United FC (UAE) | 1992 | €2.0m |
| 6 |  Martin Braithwaite | Attack - Centre-Forward | Denmark Guyana | Grêmio Foot-Ball Porto Alegrense | 1991 | €2.0m |
| 7 |  Cédric Bakambu | Attack - Centre-Forward | DR Congo France | Real Betis Balompié | 1991 | €1.5m |
| 8 |  Youssoufou Niakaté | Attack - Centre-Forward | Mali France | FC Baniyas | 1992 | €1.5m |
| 9 |  Eduardo Sasha | Attack - Centre-Forward | Brazil Italy | Red Bull Bragantino | 1992 | €1.5m |
| 10 |  Carlos González | Attack - Centre-Forward | Paraguay | CA Newell's Old Boys | 1993 | €1.5m |
| 11 |  Munas Dabbur | Attack - Centre-Forward | Israel | Shabab Al-Ahli Club | 1992 | €1.3m |
| 12 |  Juan Martín Lucero | Attack - Centre-Forward | Argentina | Fortaleza Esporte Clube | 1991 | €1.2m |
| 13 |  Braian Romero | Attack - Centre-Forward | Argentina | CA Vélez Sarsfield | 1991 | €1.2m |
| 14 |  Mbaye Diagne | Attack - Centre-Forward | Senegal | Amed SK | 1991 | €1.2m |
| 15 |  Isaac Kiese Thelin | Attack - Centre-Forward | Sweden DR Congo | Urawa Red Diamonds | 1992 | €1.2m |
| 16 |  Abdón Prats | Attack - Centre-Forward | Spain | RCD Mallorca | 1992 | €1.2m |
| 17 |  Vincent Aboubakar | Attack - Centre-Forward | Cameroon | Without Club | 1992 | €1.2m |
| 18 |  Luis Muriel | Attack - Centre-Forward | Colombia | Orlando City SC | 1991 | €1.2m |
| 19 |  Loïs Diony | Attack - Centre-Forward | France Martinique | Manisa FK | 1992 | €1.2m |
| 20 |  Jordan Ayew | Attack - Centre-Forward | Ghana France | Leicester City | 1991 | €2.5m |
| 21 |  Baghdad Bounedjah | Attack - Centre-Forward | Algeria | Al-Shamal SC | 1991 | €2.5m |
| 22 |  Léo Baptistão | Attack - Centre-Forward | Brazil Spain | UD Almería | 1992 | €1.0m |
| 23 |  Lucas Cavallini | Attack - Centre-Forward | Canada Argentina | Puebla FC | 1992 | €1.0m |
| 24 |  Cenk Tosun | Attack - Centre-Forward | Türkiye Germany | Fenerbahce | 1991 | €1.0m |
| 25 |  Kieffer Moore | Attack - Centre-Forward | Wales England | Wrexham AFC | 1992 | €1.0m |
| 26 |  Ally Samatta | Attack - Centre-Forward | Tanzania | Le Havre AC | 1992 | €0.9m |
| 27 |  Yoshinori Muto | Attack - Centre-Forward | Japan | Vissel Kobe | 1992 | €0.9m |
| 28 |  Pietro Iemmello | Attack - Centre-Forward | Italy | US Catanzaro | 1992 | €0.9m |
| 29 |  Ahmed Hassan | Attack - Centre-Forward | Egypt Portugal | Al-Ettifaq FC | 1993 | €0.8m |
| 30 |  Karim Onisiwo | Attack - Centre-Forward | Austria | Red Bull Salzburg | 1992 | €0.8m |