| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Borja Iglesias | Attack - Centre-Forward | Spain | Celta de Vigo | 1993 | €3.0m |
| 2 |  Viktor Claesson | Attack - Centre-Forward | Sweden | FC Copenhagen | 1992 | €3.0m |
| 3 |  Paco Alcácer | Attack - Centre-Forward | Spain | Without Club | 1993 | €3.0m |
| 4 |  Jonathan Rodríguez | Attack - Centre-Forward | Uruguay | Portland Timbers | 1993 | €2.5m |
| 5 |  Mehdi Taremi | Attack - Centre-Forward | Iran | Olympiacos Piraeus | 1992 | €3.5m |
| 6 |  Baghdad Bounedjah | Attack - Centre-Forward | Algeria | Al-Shamal SC | 1991 | €2.5m |
| 7 |  Felipe Mora | Attack - Centre-Forward | Chile | Portland Timbers | 1993 | €2.5m |
| 8 |  Jonathan Calleri | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1993 | €2.0m |
| 9 |  Michy Batshuayi | Attack - Centre-Forward | Belgium DR Congo | Eintracht Frankfurt | 1993 | €4.0m |
| 10 |  Wout Weghorst | Attack - Centre-Forward | Netherlands | Ajax Amsterdam | 1992 | €4.0m |
| 11 |  Karl Toko Ekambi | Attack - Centre-Forward | Cameroon France | Al-Fateh SC | 1992 | €2.0m |
| 12 |  Patrick Bamford | Attack - Centre-Forward | England Ireland | Without Club | 1993 | €2.0m |
| 13 |  Yohan Boli | Attack - Centre-Forward | Cote d'Ivoire France | Antalyaspor | 1993 | €2.0m |
| 14 |  Haris Seferovic | Attack - Centre-Forward | Switzerland Bosnia-Herzegovina | United FC (UAE) | 1992 | €2.0m |
| 15 |  Nicolás López | Attack - Centre-Forward | Uruguay | Club Nacional | 1993 | €2.0m |
| 16 |  Josef Martínez | Attack - Centre-Forward | Venezuela United States | San Jose Earthquakes | 1993 | €2.0m |
| 17 |  Joshua King | Attack - Centre-Forward | Norway | Al-Khaleej FC | 1992 | €1.8m |
| 18 |  Willian José | Attack - Centre-Forward | Brazil Spain | Esporte Clube Bahia | 1991 | €1.8m |
| 19 |  João Pedro | Attack - Centre-Forward | Italy Brazil | Atlético de San Luis | 1992 | €1.8m |
| 20 |  Carlos González | Attack - Centre-Forward | Paraguay | CA Newell's Old Boys | 1993 | €1.5m |
| 21 |  Anderson Lopes | Attack - Centre-Forward | Brazil | Lion City Sailors | 1993 | €1.5m |
| 22 |  Youssoufou Niakaté | Attack - Centre-Forward | Mali France | FC Baniyas | 1992 | €1.5m |
| 23 |  Gonzalo Mastriani | Attack - Centre-Forward | Uruguay Italy | Botafogo de Futebol e Regatas | 1993 | €1.5m |
| 24 |  Eduardo Sasha | Attack - Centre-Forward | Brazil Italy | Red Bull Bragantino | 1992 | €1.5m |
| 25 |  Munas Dabbur | Attack - Centre-Forward | Israel | Shabab Al-Ahli Club | 1992 | €1.3m |
| 26 |  Vincent Aboubakar | Attack - Centre-Forward | Cameroon | Without Club | 1992 | €1.2m |
| 27 |  Isaac Kiese Thelin | Attack - Centre-Forward | Sweden DR Congo | Urawa Red Diamonds | 1992 | €1.2m |
| 28 |  Loïs Diony | Attack - Centre-Forward | France Martinique | Manisa FK | 1992 | €1.2m |
| 29 |  Abdón Prats | Attack - Centre-Forward | Spain | RCD Mallorca | 1992 | €1.2m |
| 30 |  Giorgi Kvilitaia | Attack - Centre-Forward | Georgia | Aris Limassol | 1993 | €1.2m |