| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mateo Coronel | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 1998 | €3.0m |
| 2 |  Frank Magri | Attack - Centre-Forward | Cameroon France | FC Toulouse | 1999 | €3.0m |
| 3 |  Liam Cullen | Attack - Centre-Forward | Wales | Swansea City | 1999 | €3.0m |
| 4 |  Jérémy Le Douaron | Attack - Centre-Forward | France | Palermo FC | 1998 | €3.0m |
| 5 |  Ola Brynhildsen | Attack - Centre-Forward | Norway | FK Bodø/Glimt | 1999 | €2.8m |
| 6 |  Mohamed Bayo | Attack - Centre-Forward | Guinea France | Gaziantep FK | 1998 | €2.8m |
| 7 |  Keinan Davis | Attack - Centre-Forward | England Jamaica | Udinese Calcio | 1998 | €3.4m |
| 8 |  Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 9 |  Eduardo Aguirre | Attack - Centre-Forward | Mexico | Atlas Guadalajara | 1998 | €2.5m |
| 10 |  Vinícius Lopes | Attack - Centre-Forward | Brazil | CD Santa Clara | 1999 | €2.5m |
| 11 |  Marius Mouandilmadji | Attack - Centre-Forward | Chad | Samsunspor | 1998 | €3.5m |
| 12 |  Bojan Miovski | Attack - Centre-Forward | North Macedonia | Rangers FC | 1999 | €2.5m |
| 13 |  Sékou Koïta | Attack - Centre-Forward | Mali | Genclerbirligi Ankara | 1999 | €3.5m |
| 14 |  Jacob Brown | Attack - Centre-Forward | Scotland England | Luton Town | 1998 | €2.5m |
| 15 |  Alemão | Attack - Centre-Forward | Brazil Poland | Rayo Vallecano | 1998 | €3.5m |
| 16 |  Mergim Berisha | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 1998 | €3.5m |
| 17 |  Gue-sung Cho | Attack - Centre-Forward | Korea, South | FC Midtjylland | 1998 | €3.5m |
| 18 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 19 |  Egor Golenkov | Attack - Centre-Forward | Russia | FC Rostov | 1999 | €2.5m |
| 20 |  Milutin Osmajic | Attack - Centre-Forward | Montenegro | Preston North End | 1999 | €2.5m |
| 21 |  Timothé Nkada | Attack - Centre-Forward | France Cameroon | Standard Liège | 1999 | €2.5m |
| 22 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |
| 23 |  Brandon Thomas-Asante | Attack - Centre-Forward | Ghana England | Coventry City | 1998 | €3.5m |
| 24 |  Denis Drăguș | Attack - Centre-Forward | Romania | Eyüpspor | 1999 | €3.5m |
| 25 |  Rafael Elias | Attack - Centre-Forward | Brazil | Kyoto Sanga | 1999 | €2.5m |
| 26 |  Marcus Forss | Attack - Centre-Forward | Finland | Bolton Wanderers | 1999 | €2.2m |
| 27 |  Iké Ugbo | Attack - Centre-Forward | Canada England | Sheffield Wednesday | 1998 | €2.2m |
| 28 |  Nahuel Bustos | Attack - Centre-Forward | Argentina | CA Talleres | 1998 | €2.2m |
| 29 |  Federico Girotti | Attack - Centre-Forward | Argentina Italy | CA Talleres | 1999 | €2.2m |
| 30 |  Miguel de la Fuente | Attack - Centre-Forward | Spain | CD Leganés | 1999 | €2.0m |