| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Samuel Essende | Attack - Centre-Forward | DR Congo France | FC Augsburg | 1998 | €4.5m |
| 2 |  Luka Jović | Attack - Centre-Forward | Serbia Bosnia-Herzegovina | AEK Athens | 1997 | €4.5m |
| 3 |  Tai Baribo | Attack - Centre-Forward | Israel Portugal | Philadelphia Union | 1998 | €5.0m |
| 4 |  Mostafa Mohamed | Attack - Centre-Forward | Egypt | FC Nantes | 1997 | €5.0m |
| 5 |  Dante Vanzeir | Attack - Centre-Forward | Belgium | KAA Gent | 1998 | €5.0m |
| 6 |  Clayton | Attack - Centre-Forward | Brazil | Rio Ave FC | 1999 | €5.0m |
| 7 |  Phillip Tietz | Attack - Centre-Forward | Germany | FC Augsburg | 1997 | €5.0m |
| 8 |  Martijn Kaars | Attack - Centre-Forward | Netherlands | FC St. Pauli | 1999 | €4.0m |
| 9 |  Jean-Philippe Krasso | Attack - Centre-Forward | Cote d'Ivoire France | Paris FC | 1997 | €5.0m |
| 10 |  Isac Lidberg | Attack - Centre-Forward | Sweden | SV Darmstadt 98 | 1998 | €4.0m |
| 11 |  Fabian Reese | Attack - Centre-Forward | Germany | Hertha BSC | 1997 | €5.0m |
| 12 |  Sasa Kalajdzic | Attack - Centre-Forward | Austria | LASK | 1997 | €4.0m |
| 13 |  Meschack Elia | Attack - Centre-Forward | DR Congo | Alanyaspor | 1997 | €4.0m |
| 14 |  Andi Zeqiri | Attack - Centre-Forward | Switzerland Kosovo | Widzew Lodz | 1999 | €4.0m |
| 15 |  George Hirst | Attack - Centre-Forward | Scotland England | Ipswich Town | 1999 | €4.0m |
| 16 |  Afimico Pululu | Attack - Centre-Forward | DR Congo France | Jagiellonia Bialystok | 1999 | €4.0m |
| 17 |  Zan Celar | Attack - Centre-Forward | Slovenia | Fortuna Düsseldorf | 1999 | €4.0m |
| 18 |  Christian Kouamé | Attack - Centre-Forward | Cote d'Ivoire Italy | ACF Fiorentina | 1997 | €4.0m |
| 19 |  Karlan Grant | Attack - Centre-Forward | England Scotland | West Bromwich Albion | 1997 | €3.8m |
| 20 |  Mergim Berisha | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 1998 | €3.5m |
| 21 |  Brandon Thomas-Asante | Attack - Centre-Forward | Ghana England | Coventry City | 1998 | €3.5m |
| 22 |  Alemão | Attack - Centre-Forward | Brazil Poland | Rayo Vallecano | 1998 | €3.5m |
| 23 |  Tobias Lauritsen | Attack - Centre-Forward | Norway | Sparta Rotterdam | 1997 | €3.5m |
| 24 |  Gue-sung Cho | Attack - Centre-Forward | Korea, South | FC Midtjylland | 1998 | €3.5m |
| 25 |  Marius Mouandilmadji | Attack - Centre-Forward | Chad | Samsunspor | 1998 | €3.5m |
| 26 |  Víctor Dávila | Attack - Centre-Forward | Chile | CF América | 1997 | €5.5m |
| 27 |  Keinan Davis | Attack - Centre-Forward | England Jamaica | Udinese Calcio | 1998 | €3.4m |
| 28 |  Mateo Coronel | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 1998 | €3.0m |
| 29 |  Makhtar Gueye | Attack - Centre-Forward | Senegal | Blackburn Rovers | 1997 | €3.0m |
| 30 |  Jérémy Le Douaron | Attack - Centre-Forward | France | Palermo FC | 1998 | €3.0m |