| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mourad El Ghezouani | Attack - Centre-Forward | Morocco Spain | Club Tijuana | 1998 | €1.4m |
| 2 |  Erick Farias | Attack - Centre-Forward | Brazil | Ulsan HD FC | 1997 | €1.5m |
| 3 |  Pape Meïssa Ba | Attack - Centre-Forward | Senegal | Widzew Lodz | 1997 | €1.5m |
| 4 |  Pedro Henrique | Attack - Centre-Forward | Brazil | Yunnan Yukun | 1996 | €1.3m |
| 5 |  Ion Nicolaescu | Attack - Centre-Forward | Moldova Romania | Maccabi Tel Aviv | 1998 | €1.5m |
| 6 |  Ángel Rodado | Attack - Centre-Forward | Spain | Wisla Kraków | 1997 | €1.5m |
| 7 |  Lazar Romanic | Attack - Centre-Forward | Serbia Croatia | Kawasaki Frontale | 1998 | €1.5m |
| 8 |  Jizz Hornkamp | Attack - Centre-Forward | Netherlands | Heracles Almelo | 1998 | €1.3m |
| 9 |  Colby Bishop | Attack - Centre-Forward | England | Portsmouth FC | 1996 | €1.5m |
| 10 |  Kaj Sierhuis | Attack - Centre-Forward | Netherlands | Fortuna Sittard | 1998 | €1.3m |
| 11 |  Benedikt Pichler | Attack - Centre-Forward | Austria | Hannover 96 | 1997 | €1.5m |
| 12 |  Sebastián Ferreira | Attack - Centre-Forward | Paraguay | Olimpia Asunción | 1998 | €1.3m |
| 13 |  Cedric Itten | Attack - Centre-Forward | Switzerland | Fortuna Düsseldorf | 1996 | €1.5m |
| 14 |  Ricardo Marín | Attack - Centre-Forward | Mexico | Puebla FC | 1998 | €1.5m |
| 15 |  Lautaro Díaz | Attack - Centre-Forward | Argentina | Santos FC | 1998 | €1.5m |
| 16 |  Jesús Ocejo | Attack - Centre-Forward | Mexico | Santos Laguna | 1998 | €1.2m |
| 17 |  Giacomo Vrioni | Attack - Centre-Forward | Albania Italy | CF Montréal | 1998 | €1.2m |
| 18 |  Vegard Erlien | Attack - Centre-Forward | Norway | Tromsø IL | 1998 | €1.2m |
| 19 |  Jeremy Ebobisse | Attack - Centre-Forward | United States Cameroon | Los Angeles FC | 1997 | €1.2m |
| 20 |  Asier Villalibre | Attack - Centre-Forward | Spain | Racing Santander | 1997 | €1.2m |
| 21 |  Aké Loba | Attack - Centre-Forward | Cote d'Ivoire | Without Club | 1998 | €1.2m |
| 22 |  Mickaël Biron | Attack - Centre-Forward | Martinique France | 1.FC Nuremberg | 1997 | €1.2m |
| 23 |  Zeca | Attack - Centre-Forward | Brazil | Shandong Taishan | 1997 | €1.2m |
| 24 |  Florian Ayé | Attack - Centre-Forward | France Benin | Servette FC | 1997 | €1.2m |
| 25 |  Jordy Caicedo | Attack - Centre-Forward | Ecuador | Sporting Gijón | 1997 | €1.2m |
| 26 |  Sergio Córdova | Attack - Centre-Forward | Venezuela | BSC Young Boys | 1997 | €1.7m |
| 27 |  Benjamin Tetteh | Attack - Centre-Forward | Ghana | NK Maribor | 1997 | €1.0m |
| 28 |  Sam Smith | Attack - Centre-Forward | England | Wrexham AFC | 1998 | €1.0m |
| 29 |  Ryan Hardie | Attack - Centre-Forward | Scotland | Wrexham AFC | 1997 | €1.8m |
| 30 |  Aurélien Scheidler | Attack - Centre-Forward | France | Royal Charleroi SC | 1998 | €1.8m |