| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Emil Riis | Attack - Centre-Forward | Denmark | Bristol City | 1998 | €4.5m |
| 2 |  Samuel Essende | Attack - Centre-Forward | DR Congo France | FC Augsburg | 1998 | €4.5m |
| 3 |  Karol Swiderski | Attack - Centre-Forward | Poland | Panathinaikos FC | 1997 | €4.5m |
| 4 |  Sam Lammers | Attack - Centre-Forward | Netherlands | Twente Enschede FC | 1997 | €4.0m |
| 5 |  Jean-Philippe Krasso | Attack - Centre-Forward | Cote d'Ivoire France | Paris FC | 1997 | €5.0m |
| 6 |  Fabian Reese | Attack - Centre-Forward | Germany | Hertha BSC | 1997 | €5.0m |
| 7 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |
| 8 |  André Silva | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 1997 | €4.0m |
| 9 |  Jan Kuchta | Attack - Centre-Forward | Czech Republic | AC Sparta Prague | 1997 | €4.0m |
| 10 |  Isac Lidberg | Attack - Centre-Forward | Sweden | SV Darmstadt 98 | 1998 | €4.0m |
| 11 |  Phillip Tietz | Attack - Centre-Forward | Germany | FC Augsburg | 1997 | €5.0m |
| 12 |  Gustaf Nilsson | Attack - Centre-Forward | Sweden | Club Brugge KV | 1997 | €5.0m |
| 13 |  Mostafa Mohamed | Attack - Centre-Forward | Egypt | FC Nantes | 1997 | €5.0m |
| 14 |  Dante Vanzeir | Attack - Centre-Forward | Belgium | KAA Gent | 1998 | €5.0m |
| 15 |  Sasa Kalajdzic | Attack - Centre-Forward | Austria | LASK | 1997 | €4.0m |
| 16 |  Umar Sadiq | Attack - Centre-Forward | Nigeria | Real Sociedad | 1997 | €5.0m |
| 17 |  Tai Baribo | Attack - Centre-Forward | Israel Portugal | Philadelphia Union | 1998 | €5.0m |
| 18 |  Christian Kouamé | Attack - Centre-Forward | Cote d'Ivoire Italy | ACF Fiorentina | 1997 | €4.0m |
| 19 |  Óscar Estupiñán | Attack - Centre-Forward | Colombia | FC Juárez | 1996 | €4.0m |
| 20 |  Ezequiel Ponce | Attack - Centre-Forward | Argentina Spain | Houston Dynamo FC | 1997 | €5.0m |
| 21 |  Meschack Elia | Attack - Centre-Forward | DR Congo | Alanyaspor | 1997 | €4.0m |
| 22 |  Fashion Sakala | Attack - Centre-Forward | Zambia | Al-Fayha FC | 1997 | €4.0m |
| 23 |  Vakoun Bayo | Attack - Centre-Forward | Cote d'Ivoire | Udinese Calcio | 1997 | €4.0m |
| 24 |  Shamar Nicholson | Attack - Centre-Forward | Jamaica | Club Tijuana | 1997 | €3.8m |
| 25 |  Karlan Grant | Attack - Centre-Forward | England Scotland | West Bromwich Albion | 1997 | €3.8m |
| 26 |  Léo | Attack - Centre-Forward | Brazil | Shanghai Port | 1997 | €3.5m |
| 27 |  Marius Mouandilmadji | Attack - Centre-Forward | Chad | Samsunspor | 1998 | €3.5m |
| 28 |  Cedric Teuchert | Attack - Centre-Forward | Germany | St. Louis CITY SC | 1997 | €3.5m |
| 29 |  Gue-sung Cho | Attack - Centre-Forward | Korea, South | FC Midtjylland | 1998 | €3.5m |
| 30 |  Tobias Lauritsen | Attack - Centre-Forward | Norway | Sparta Rotterdam | 1997 | €3.5m |