| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  German Onugkha | Attack - Centre-Forward | Russia Nigeria | FC Copenhagen | 1996 | €1.8m |
| 2 |  Alfredo Morelos | Attack - Centre-Forward | Colombia | Atlético Nacional | 1996 | €1.8m |
| 3 |  Yuki Ohashi | Attack - Centre-Forward | Japan | Blackburn Rovers | 1996 | €1.8m |
| 4 |  Ibrahim Sissoko | Attack - Centre-Forward | Mali France | VfL Bochum | 1995 | €1.8m |
| 5 |  Nathaël Julan | Attack - Centre-Forward | France Guadeloupe | --- | 1996 | €1.8m |
| 6 |  João Figueiredo | Attack - Centre-Forward | Malaysia Brazil | Johor Darul Ta'zim | 1996 | €2.0m |
| 7 |  Guillermo Martínez | Attack - Centre-Forward | Mexico | UNAM Pumas | 1995 | €2.0m |
| 8 |  Steve Mounié | Attack - Centre-Forward | Benin France | Alanyaspor | 1994 | €2.0m |
| 9 |  Juan Dinenno | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1994 | €2.0m |
| 10 |  Callum Robinson | Attack - Centre-Forward | Ireland England | Cardiff City | 1995 | €1.6m |
| 11 |  Emmanuel Boateng | Attack - Centre-Forward | Ghana | Gaziantep FK | 1996 | €1.6m |
| 12 |  Luca Waldschmidt | Attack - Centre-Forward | Germany | 1.FC Köln | 1996 | €2.0m |
| 13 |  Gelson | Attack - Centre-Forward | Angola Portugal | Al-Wakrah SC | 1996 | €2.0m |
| 14 |  Benito Raman | Attack - Centre-Forward | Belgium | KV Mechelen | 1994 | €2.0m |
| 15 |  Gustavo del Prete | Attack - Centre-Forward | Argentina | Atlas Guadalajara | 1996 | €1.5m |
| 16 |  Danny Musovski | Attack - Centre-Forward | United States North Macedonia | Seattle Sounders FC | 1995 | €1.5m |
| 17 |  Maxi Gómez | Attack - Centre-Forward | Uruguay | Club Nacional | 1996 | €1.5m |
| 18 |  Marc Gual | Attack - Centre-Forward | Spain | Rio Ave FC | 1996 | €1.5m |
| 19 |  Ado Onaiwu | Attack - Centre-Forward | Japan | 1.FC Magdeburg | 1995 | €1.5m |
| 20 |  Alberto Quiles | Attack - Centre-Forward | Spain | Tianjin Jinmen Tiger | 1995 | €1.5m |
| 21 |  Isaac Success | Attack - Centre-Forward | Nigeria | Without Club | 1996 | €1.4m |
| 22 |  Erik Expósito | Attack - Centre-Forward | Spain | Al-Ahli SC | 1996 | €2.2m |
| 23 |  Gennaro Tutino | Attack - Centre-Forward | Italy | US Avellino 1912 | 1996 | €2.2m |
| 24 |  Jon Bautista | Attack - Centre-Forward | Spain | SD Eibar | 1995 | €2.2m |
| 25 |  Silvere Ganvoula | Attack - Centre-Forward | Congo | Al-Fayha FC | 1996 | €1.4m |
| 26 |  Yuma Suzuki | Attack - Centre-Forward | Japan | Kashima Antlers | 1996 | €2.2m |
| 27 |  Sam Gallagher | Attack - Centre-Forward | England Scotland | Stoke City | 1995 | €1.4m |
| 28 |  Barnabás Varga | Attack - Centre-Forward | Hungary | Ferencvárosi TC | 1994 | €2.2m |
| 29 |  Victor Edvardsen | Attack - Centre-Forward | Sweden | Go Ahead Eagles | 1996 | €1.3m |
| 30 |  Brandon Thomas | Attack - Centre-Forward | Spain England | Apollon Limassol | 1995 | €1.3m |