| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Erik Expósito | Attack - Centre-Forward | Spain | Al-Ahli SC | 1996 | €2.2m |
| 2 |  Barnabás Varga | Attack - Centre-Forward | Hungary | Ferencvárosi TC | 1994 | €2.2m |
| 3 |  Yuma Suzuki | Attack - Centre-Forward | Japan | Kashima Antlers | 1996 | €2.2m |
| 4 |  Lucas Passerini | Attack - Centre-Forward | Argentina Chile | Club Atlético Belgrano | 1994 | €2.3m |
| 5 |  Luca Waldschmidt | Attack - Centre-Forward | Germany | 1.FC Köln | 1996 | €2.0m |
| 6 |  Steve Mounié | Attack - Centre-Forward | Benin France | Alanyaspor | 1994 | €2.0m |
| 7 |  Juan Dinenno | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1994 | €2.0m |
| 8 |  Benito Raman | Attack - Centre-Forward | Belgium | KV Mechelen | 1994 | €2.0m |
| 9 |  Guillermo Martínez | Attack - Centre-Forward | Mexico | UNAM Pumas | 1995 | €2.0m |
| 10 |  João Figueiredo | Attack - Centre-Forward | Malaysia Brazil | Johor Darul Ta'zim | 1996 | €2.0m |
| 11 |  Lawrence Shankland | Attack - Centre-Forward | Scotland | Heart of Midlothian FC | 1995 | €2.5m |
| 12 |  Tino Kadewere | Attack - Centre-Forward | Zimbabwe | Aris Thessaloniki | 1996 | €2.5m |
| 13 |  Nicolás Ibáñez | Attack - Centre-Forward | Argentina Mexico | Tigres UANL | 1994 | €2.5m |
| 14 |  Sandro Ramírez | Attack - Centre-Forward | Spain | UD Las Palmas | 1995 | €2.5m |
| 15 |  Chris Bedia | Attack - Centre-Forward | Cote d'Ivoire France | BSC Young Boys | 1996 | €2.5m |
| 16 |  Oli McBurnie | Attack - Centre-Forward | Scotland England | Hull City | 1996 | €2.5m |
| 17 |  Tomás Molina | Attack - Centre-Forward | Argentina | AA Argentinos Juniors | 1995 | €2.5m |
| 18 |  Alfredo Morelos | Attack - Centre-Forward | Colombia | Atlético Nacional | 1996 | €1.8m |
| 19 |  Luis Amarilla | Attack - Centre-Forward | Paraguay | Club Cerro Porteño | 1995 | €1.8m |
| 20 |  Ibrahim Sissoko | Attack - Centre-Forward | Mali France | VfL Bochum | 1995 | €1.8m |
| 21 |  Antonio Sanabria | Attack - Centre-Forward | Paraguay Spain | US Cremonese | 1996 | €2.8m |
| 22 |  Callum Robinson | Attack - Centre-Forward | Ireland England | Cardiff City | 1995 | €1.6m |
| 23 |  Emmanuel Boateng | Attack - Centre-Forward | Ghana | Gaziantep FK | 1996 | €1.6m |
| 24 |  Danny Musovski | Attack - Centre-Forward | United States North Macedonia | Seattle Sounders FC | 1995 | €1.5m |
| 25 |  Alberto Quiles | Attack - Centre-Forward | Spain | Tianjin Jinmen Tiger | 1995 | €1.5m |
| 26 |  Ado Onaiwu | Attack - Centre-Forward | Japan | 1.FC Magdeburg | 1995 | €1.5m |
| 27 |  Gustavo del Prete | Attack - Centre-Forward | Argentina | Atlas Guadalajara | 1996 | €1.5m |
| 28 |  Marc Gual | Attack - Centre-Forward | Spain | Rio Ave FC | 1996 | €1.5m |
| 29 |  Sam Gallagher | Attack - Centre-Forward | England Scotland | Stoke City | 1995 | €1.4m |
| 30 |  Silvere Ganvoula | Attack - Centre-Forward | Congo | Al-Fayha FC | 1996 | €1.4m |