| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Juan Dinenno | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1994 | €2.0m |
| 2 |  Steve Mounié | Attack - Centre-Forward | Benin France | Alanyaspor | 1994 | €2.0m |
| 3 |  Andrea Belotti | Attack - Centre-Forward | Italy | Cagliari Calcio | 1993 | €2.0m |
| 4 |  Budu Zivzivadze | Attack - Centre-Forward | Georgia | 1.FC Heidenheim 1846 | 1994 | €2.0m |
| 5 |  Nicolás López | Attack - Centre-Forward | Uruguay | Club Nacional | 1993 | €2.0m |
| 6 |  Patrick Bamford | Attack - Centre-Forward | England Ireland | Without Club | 1993 | €2.0m |
| 7 |  Benito Raman | Attack - Centre-Forward | Belgium | KV Mechelen | 1994 | €2.0m |
| 8 |  Gabriel Fernández | Attack - Centre-Forward | Uruguay | CD Cruz Azul | 1994 | €2.0m |
| 9 |  Léo Bonatini | Attack - Centre-Forward | Brazil Italy | Atlético de San Luis | 1994 | €2.0m |
| 10 |  Yohan Boli | Attack - Centre-Forward | Cote d'Ivoire France | Antalyaspor | 1993 | €2.0m |
| 11 |  Arkadiusz Milik | Attack - Centre-Forward | Poland | Juventus FC | 1994 | €2.0m |
| 12 |  Jonathan Calleri | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1993 | €2.0m |
| 13 |  Josef Martínez | Attack - Centre-Forward | Venezuela United States | San Jose Earthquakes | 1993 | €2.0m |
| 14 |  Ali Sowe | Attack - Centre-Forward | The Gambia Italy | Caykur Rizespor | 1994 | €1.9m |
| 15 |  Barnabás Varga | Attack - Centre-Forward | Hungary | Ferencvárosi TC | 1994 | €2.2m |
| 16 |  Lucas Passerini | Attack - Centre-Forward | Argentina Chile | Club Atlético Belgrano | 1994 | €2.3m |
| 17 |  Andraz Sporar | Attack - Centre-Forward | Slovenia | Slovan Bratislava | 1994 | €1.7m |
| 18 |  Callum Robinson | Attack - Centre-Forward | Ireland England | Cardiff City | 1995 | €1.6m |
| 19 |  Alexandre Mendy | Attack - Centre-Forward | Guinea-Bissau France | Montpellier HSC | 1994 | €1.5m |
| 20 |  Gonzalo Mastriani | Attack - Centre-Forward | Uruguay Italy | Botafogo de Futebol e Regatas | 1993 | €1.5m |
| 21 |  Nicolás Ibáñez | Attack - Centre-Forward | Argentina Mexico | Tigres UANL | 1994 | €2.5m |
| 22 |  Jonathan Rodríguez | Attack - Centre-Forward | Uruguay | Portland Timbers | 1993 | €2.5m |
| 23 |  Anderson Lopes | Attack - Centre-Forward | Brazil | Lion City Sailors | 1993 | €1.5m |
| 24 |  Louis Mafouta | Attack - Centre-Forward | Central African Republic France | EA Guingamp | 1994 | €1.5m |
| 25 |  Haris Tabakovic | Attack - Centre-Forward | Bosnia-Herzegovina Switzerland | Borussia Mönchengladbach | 1994 | €2.5m |
| 26 |  Felipe Mora | Attack - Centre-Forward | Chile | Portland Timbers | 1993 | €2.5m |
| 27 |  Roger Martínez | Attack - Centre-Forward | Colombia | Al-Taawoun FC | 1994 | €1.5m |
| 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 |  Giorgi Kvilitaia | Attack - Centre-Forward | Georgia | Aris Limassol | 1993 | €1.2m |