| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Gustavo del Prete | Attack - Centre-Forward | Argentina | Atlas Guadalajara | 1996 | €1.5m |
| 2 |  Ángel Rodado | Attack - Centre-Forward | Spain | Wisla Kraków | 1997 | €1.5m |
| 3 |  Benedikt Pichler | Attack - Centre-Forward | Austria | Hannover 96 | 1997 | €1.5m |
| 4 |  Maxi Gómez | Attack - Centre-Forward | Uruguay | Club Nacional | 1996 | €1.5m |
| 5 |  Colby Bishop | Attack - Centre-Forward | England | Portsmouth FC | 1996 | €1.5m |
| 6 |  Marc Gual | Attack - Centre-Forward | Spain | Rio Ave FC | 1996 | €1.5m |
| 7 |  Erick Farias | Attack - Centre-Forward | Brazil | Ulsan HD FC | 1997 | €1.5m |
| 8 |  Pape Meïssa Ba | Attack - Centre-Forward | Senegal | Widzew Lodz | 1997 | €1.5m |
| 9 |  Umut Bozok | Attack - Centre-Forward | Türkiye France | Eyüpspor | 1996 | €1.4m |
| 10 |  Silvere Ganvoula | Attack - Centre-Forward | Congo | Al-Fayha FC | 1996 | €1.4m |
| 11 |  Ryan Mmaee | Attack - Centre-Forward | Morocco Belgium | Omonia Nicosia | 1997 | €1.4m |
| 12 |  Isaac Success | Attack - Centre-Forward | Nigeria | Without Club | 1996 | €1.4m |
| 13 |  Emmanuel Boateng | Attack - Centre-Forward | Ghana | Gaziantep FK | 1996 | €1.6m |
| 14 |  Victor Edvardsen | Attack - Centre-Forward | Sweden | Go Ahead Eagles | 1996 | €1.3m |
| 15 |  Pedro Henrique | Attack - Centre-Forward | Brazil | Yunnan Yukun | 1996 | €1.3m |
| 16 |  Sergio Córdova | Attack - Centre-Forward | Venezuela | BSC Young Boys | 1997 | €1.7m |
| 17 |  Nathaël Julan | Attack - Centre-Forward | France Guadeloupe | --- | 1996 | €1.8m |
| 18 |  Ryan Hardie | Attack - Centre-Forward | Scotland | Wrexham AFC | 1997 | €1.8m |
| 19 |  Saulo Mineiro | Attack - Centre-Forward | Brazil | Shanghai Shenhua | 1997 | €1.8m |
| 20 |  Shon Weissman | Attack - Centre-Forward | Israel Portugal | FC Blau-Weiss Linz | 1996 | €1.2m |
| 21 |  Mario González | Attack - Centre-Forward | Spain | Burgos CF | 1996 | €1.2m |
| 22 |  Asier Villalibre | Attack - Centre-Forward | Spain | Racing Santander | 1997 | €1.2m |
| 23 |  Florian Ayé | Attack - Centre-Forward | France Benin | Servette FC | 1997 | €1.2m |
| 24 |  Alfredo Morelos | Attack - Centre-Forward | Colombia | Atlético Nacional | 1996 | €1.8m |
| 25 |  German Onugkha | Attack - Centre-Forward | Russia Nigeria | FC Copenhagen | 1996 | €1.8m |
| 26 |  Yuki Ohashi | Attack - Centre-Forward | Japan | Blackburn Rovers | 1996 | €1.8m |
| 27 |  Mickaël Biron | Attack - Centre-Forward | Martinique France | 1.FC Nuremberg | 1997 | €1.2m |
| 28 |  Zeca | Attack - Centre-Forward | Brazil | Shandong Taishan | 1997 | €1.2m |
| 29 |  Daniel Hanslik | Attack - Centre-Forward | Germany Poland | 1.FC Kaiserslautern | 1996 | €1.2m |
| 30 |  Ivan Prtajin | Attack - Centre-Forward | Croatia | 1.FC Kaiserslautern | 1996 | €1.2m |