| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Gabriel Barbosa | Attack - Centre-Forward | Brazil | Cruzeiro Esporte Clube | 1996 | €5.0m |
| 2 |  Fabian Reese | Attack - Centre-Forward | Germany | Hertha BSC | 1997 | €5.0m |
| 3 |  Mostafa Mohamed | Attack - Centre-Forward | Egypt | FC Nantes | 1997 | €5.0m |
| 4 |  Dante Vanzeir | Attack - Centre-Forward | Belgium | KAA Gent | 1998 | €5.0m |
| 5 |  Ezequiel Ponce | Attack - Centre-Forward | Argentina Spain | Houston Dynamo FC | 1997 | €5.0m |
| 6 |  Tai Baribo | Attack - Centre-Forward | Israel Portugal | Philadelphia Union | 1998 | €5.0m |
| 7 |  Gustaf Nilsson | Attack - Centre-Forward | Sweden | Club Brugge KV | 1997 | €5.0m |
| 8 |  Umar Sadiq | Attack - Centre-Forward | Nigeria | Real Sociedad | 1997 | €5.0m |
| 9 |  Jean-Philippe Krasso | Attack - Centre-Forward | Cote d'Ivoire France | Paris FC | 1997 | €5.0m |
| 10 |  Emil Riis | Attack - Centre-Forward | Denmark | Bristol City | 1998 | €4.5m |
| 11 |  Víctor Dávila | Attack - Centre-Forward | Chile | CF América | 1997 | €5.5m |
| 12 |  Samuel Essende | Attack - Centre-Forward | DR Congo France | FC Augsburg | 1998 | €4.5m |
| 13 |  Kelechi Iheanacho | Attack - Centre-Forward | Nigeria | Celtic FC | 1996 | €4.5m |
| 14 |  Luka Jović | Attack - Centre-Forward | Serbia Bosnia-Herzegovina | AEK Athens | 1997 | €4.5m |
| 15 |  Karol Swiderski | Attack - Centre-Forward | Poland | Panathinaikos FC | 1997 | €4.5m |
| 16 |  André Silva | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 1997 | €4.0m |
| 17 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |
| 18 |  Christian Kouamé | Attack - Centre-Forward | Cote d'Ivoire Italy | ACF Fiorentina | 1997 | €4.0m |
| 19 |  Sam Lammers | Attack - Centre-Forward | Netherlands | Twente Enschede FC | 1997 | €4.0m |
| 20 |  Vakoun Bayo | Attack - Centre-Forward | Cote d'Ivoire | Udinese Calcio | 1997 | €4.0m |
| 21 |  Adam Buksa | Attack - Centre-Forward | Poland | Udinese Calcio | 1996 | €6.0m |
| 22 |  Ross Stewart | Attack - Centre-Forward | Scotland | Southampton FC | 1996 | €4.0m |
| 23 |  Pedro Raul | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 1996 | €4.0m |
| 24 |  Sasa Kalajdzic | Attack - Centre-Forward | Austria | LASK | 1997 | €4.0m |
| 25 |  Jan Kuchta | Attack - Centre-Forward | Czech Republic | AC Sparta Prague | 1997 | €4.0m |
| 26 |  Fashion Sakala | Attack - Centre-Forward | Zambia | Al-Fayha FC | 1997 | €4.0m |
| 27 |  Fran Navarro | Attack - Centre-Forward | Spain | SC Braga | 1998 | €6.0m |
| 28 |  Patrick Cutrone | Attack - Centre-Forward | Italy | Parma Calcio 1913 | 1998 | €6.0m |
| 29 |  Meschack Elia | Attack - Centre-Forward | DR Congo | Alanyaspor | 1997 | €4.0m |
| 30 |  Óscar Estupiñán | Attack - Centre-Forward | Colombia | FC Juárez | 1996 | €4.0m |