| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 2 | Dawid Kownacki | Attack - Centre-Forward | Poland | Hertha BSC | 1997 | €2.5m |
| 3 | Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 4 | Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 5 | Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 6 | Attack - Centre-Forward | Belgium DR Congo | Pafos FC | 1997 | €2.5m | |
| 7 | Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 8 | Chris Ramos | Attack - Centre-Forward | Spain United States | Botafogo de Futebol e Regatas | 1997 | €2.5m |
| 9 | Jacob Brown | Attack - Centre-Forward | Scotland England | Luton Town | 1998 | €2.5m |
| 10 | Dennis Eckert Ayensa | Attack - Centre-Forward | Germany Spain | Standard Liège | 1997 | €2.5m |
| 11 | Prince Owusu | Attack - Centre-Forward | Germany Ghana | CF Montréal | 1997 | €2.5m |
| 12 | João Klauss | Attack - Centre-Forward | Brazil Italy | St. Louis CITY SC | 1997 | €2.5m |
| 13 | Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |
| 14 | Kevin Nisbet | Attack - Centre-Forward | Scotland | Aberdeen FC | 1997 | €2.5m |
| 15 | Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 16 | Gennaro Tutino | Attack - Centre-Forward | Italy | US Avellino 1912 | 1996 | €2.2m |
| 17 | David Okereke | Attack - Centre-Forward | Nigeria | US Cremonese | 1997 | €2.2m |
| 18 | Matías Cóccaro | Attack - Centre-Forward | Uruguay Italy | Atlas Guadalajara | 1997 | €2.8m |
| 19 | Jerry Yates | Attack - Centre-Forward | England | Luton Town | 1996 | €2.8m |
| 20 | Deniz Hümmet | Attack - Centre-Forward | Türkiye Sweden | Gamba Osaka | 1996 | €2.2m |
| 21 | Mohamed Bayo | Attack - Centre-Forward | Guinea France | Gaziantep FK | 1998 | €2.8m |
| 22 | Kwadwo Duah | Attack - Centre-Forward | Switzerland Ghana | Ludogorets Razgrad | 1997 | €3.0m |
| 23 | Juninho | Attack - Centre-Forward | Brazil | CR Flamengo | 1996 | €2.0m |
| 24 | Tim Skarke | Attack - Centre-Forward | Germany | 1.FC Union Berlin | 1996 | €2.0m |
| 25 | Gelson | Attack - Centre-Forward | Angola Portugal | Al-Wakrah SC | 1996 | €2.0m |
| 26 | Benjamin Källman | Attack - Centre-Forward | Finland | Hannover 96 | 1998 | €2.0m |
| 27 | Lucas Di Yorio | Attack - Centre-Forward | Argentina Italy | Club Universidad de Chile | 1996 | €2.0m |
| 28 | Bissoli | Attack - Centre-Forward | Brazil | Buriram United | 1998 | €2.0m |
| 29 | Aiyegun Tosin | Attack - Centre-Forward | Benin Nigeria | FC Lorient | 1998 | €2.0m |
| 30 | Mario Soberón | Attack - Centre-Forward | Spain | Real Zaragoza | 1997 | €2.0m |
Emmanuel Dennis
Dawid Kownacki
Walid Cheddira
Wilfried Kanga
Irvin Cardona
Koki Ogawa
Chris Ramos
Jacob Brown
Dennis Eckert Ayensa
Prince Owusu
João Klauss
Johannes Eggestein
Kevin Nisbet
Mohamed Konaté
Gennaro Tutino
David Okereke
Matías Cóccaro
Jerry Yates
Deniz Hümmet
Mohamed Bayo
Kwadwo Duah
Juninho
Tim Skarke
Gelson
Benjamin Källman
Lucas Di Yorio
Bissoli
Aiyegun Tosin
Mario Soberón