| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Umut Bozok | Attack - Centre-Forward | Türkiye France | Eyüpspor | 1996 | €1.4m |
| 2 |  Sam Gallagher | Attack - Centre-Forward | England Scotland | Stoke City | 1995 | €1.4m |
| 3 |  Silvere Ganvoula | Attack - Centre-Forward | Congo | Al-Fayha FC | 1996 | €1.4m |
| 4 |  Erick Farias | Attack - Centre-Forward | Brazil | Ulsan HD FC | 1997 | €1.5m |
| 5 |  Alberto Quiles | Attack - Centre-Forward | Spain | Tianjin Jinmen Tiger | 1995 | €1.5m |
| 6 |  Victor Edvardsen | Attack - Centre-Forward | Sweden | Go Ahead Eagles | 1996 | €1.3m |
| 7 |  Cedric Itten | Attack - Centre-Forward | Switzerland | Fortuna Düsseldorf | 1996 | €1.5m |
| 8 |  Gustavo del Prete | Attack - Centre-Forward | Argentina | Atlas Guadalajara | 1996 | €1.5m |
| 9 |  Pedro Henrique | Attack - Centre-Forward | Brazil | Yunnan Yukun | 1996 | €1.3m |
| 10 |  Maxi Gómez | Attack - Centre-Forward | Uruguay | Club Nacional | 1996 | €1.5m |
| 11 |  Danny Musovski | Attack - Centre-Forward | United States North Macedonia | Seattle Sounders FC | 1995 | €1.5m |
| 12 |  Marc Gual | Attack - Centre-Forward | Spain | Rio Ave FC | 1996 | €1.5m |
| 13 |  Ado Onaiwu | Attack - Centre-Forward | Japan | 1.FC Magdeburg | 1995 | €1.5m |
| 14 |  Colby Bishop | Attack - Centre-Forward | England | Portsmouth FC | 1996 | €1.5m |
| 15 |  Brandon Thomas | Attack - Centre-Forward | Spain England | Apollon Limassol | 1995 | €1.3m |
| 16 |  Mariusz Stepinski | Attack - Centre-Forward | Poland | Omonia Nicosia | 1995 | €1.3m |
| 17 |  Ivan Prtajin | Attack - Centre-Forward | Croatia | 1.FC Kaiserslautern | 1996 | €1.2m |
| 18 |  Shon Weissman | Attack - Centre-Forward | Israel Portugal | FC Blau-Weiss Linz | 1996 | €1.2m |
| 19 |  Mario González | Attack - Centre-Forward | Spain | Burgos CF | 1996 | €1.2m |
| 20 |  Ali Alipour | Attack - Centre-Forward | Iran | Persepolis FC | 1995 | €1.2m |
| 21 |  Daniel Hanslik | Attack - Centre-Forward | Germany Poland | 1.FC Kaiserslautern | 1996 | €1.2m |
| 22 |  Corey Baird | Attack - Centre-Forward | United States | San Diego FC | 1996 | €1.2m |
| 23 |  Emmanuel Boateng | Attack - Centre-Forward | Ghana | Gaziantep FK | 1996 | €1.6m |
| 24 |  Lyndon Dykes | Attack - Centre-Forward | Scotland Australia | Birmingham City | 1995 | €1.2m |
| 25 |  Callum Robinson | Attack - Centre-Forward | Ireland England | Cardiff City | 1995 | €1.6m |
| 26 |  Francisco da Costa | Attack - Centre-Forward | Brazil | Mirassol Futebol Clube (SP) | 1995 | €1.2m |
| 27 |  Alexandru Tudorie | Attack - Centre-Forward | Romania | Wuhan Three Towns | 1996 | €1.2m |
| 28 |  Yakou Méïté | Attack - Centre-Forward | Cote d'Ivoire France | Damac FC | 1996 | €1.2m |
| 29 |  George Pușcaș | Attack - Centre-Forward | Romania | Without Club | 1996 | €1.1m |
| 30 |  Blaz Kramer | Attack - Centre-Forward | Slovenia | Al-Okhdood Club | 1996 | €1.1m |