| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Lucas Di Yorio | Attack - Centre-Forward | Argentina Italy | Club Universidad de Chile | 1996 | €2.0m |
| 2 |  Gelson | Attack - Centre-Forward | Angola Portugal | Al-Wakrah SC | 1996 | €2.0m |
| 3 |  Luca Waldschmidt | Attack - Centre-Forward | Germany | 1.FC Köln | 1996 | €2.0m |
| 4 |  Juninho | Attack - Centre-Forward | Brazil | CR Flamengo | 1996 | €2.0m |
| 5 |  João Figueiredo | Attack - Centre-Forward | Malaysia Brazil | Johor Darul Ta'zim | 1996 | €2.0m |
| 6 |  Mario Soberón | Attack - Centre-Forward | Spain | Real Zaragoza | 1997 | €2.0m |
| 7 |  Erik Expósito | Attack - Centre-Forward | Spain | Al-Ahli SC | 1996 | €2.2m |
| 8 |  German Onugkha | Attack - Centre-Forward | Russia Nigeria | FC Copenhagen | 1996 | €1.8m |
| 9 |  Wesley Moraes | Attack - Centre-Forward | Brazil | Shenzhen Peng City | 1996 | €1.8m |
| 10 |  Alfredo Morelos | Attack - Centre-Forward | Colombia | Atlético Nacional | 1996 | €1.8m |
| 11 |  Deniz Hümmet | Attack - Centre-Forward | Türkiye Sweden | Gamba Osaka | 1996 | €2.2m |
| 12 |  Astrit Selmani | Attack - Centre-Forward | Kosovo Sweden | Shaanxi Union | 1997 | €1.8m |
| 13 |  Gennaro Tutino | Attack - Centre-Forward | Italy | US Avellino 1912 | 1996 | €2.2m |
| 14 |  David Okereke | Attack - Centre-Forward | Nigeria | US Cremonese | 1997 | €2.2m |
| 15 |  Taulant Seferi | Attack - Centre-Forward | Albania North Macedonia | Bodrum FK | 1996 | €1.8m |
| 16 |  Ryan Hardie | Attack - Centre-Forward | Scotland | Wrexham AFC | 1997 | €1.8m |
| 17 |  Yuma Suzuki | Attack - Centre-Forward | Japan | Kashima Antlers | 1996 | €2.2m |
| 18 |  Saulo Mineiro | Attack - Centre-Forward | Brazil | Shanghai Shenhua | 1997 | €1.8m |
| 19 |  Ibrahim Sissoko | Attack - Centre-Forward | Mali France | VfL Bochum | 1995 | €1.8m |
| 20 |  Yuki Ohashi | Attack - Centre-Forward | Japan | Blackburn Rovers | 1996 | €1.8m |
| 21 |  Nathaël Julan | Attack - Centre-Forward | France Guadeloupe | --- | 1996 | €1.8m |
| 22 |  Sergio Córdova | Attack - Centre-Forward | Venezuela | BSC Young Boys | 1997 | €1.7m |
| 23 |  Emmanuel Boateng | Attack - Centre-Forward | Ghana | Gaziantep FK | 1996 | €1.6m |
| 24 |  Maxi Gómez | Attack - Centre-Forward | Uruguay | Club Nacional | 1996 | €1.5m |
| 25 |  Marc Gual | Attack - Centre-Forward | Spain | Rio Ave FC | 1996 | €1.5m |
| 26 |  Benedikt Pichler | Attack - Centre-Forward | Austria | Hannover 96 | 1997 | €1.5m |
| 27 |  Pape Meïssa Ba | Attack - Centre-Forward | Senegal | Widzew Lodz | 1997 | €1.5m |
| 28 |  Kevin Nisbet | Attack - Centre-Forward | Scotland | Aberdeen FC | 1997 | €2.5m |
| 29 |  Ado Onaiwu | Attack - Centre-Forward | Japan | 1.FC Magdeburg | 1995 | €1.5m |
| 30 |  Cedric Itten | Attack - Centre-Forward | Switzerland | Fortuna Düsseldorf | 1996 | €1.5m |