| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  George Pușcaș | Attack - Centre-Forward | Romania | Without Club | 1996 | €1.1m |
| 2 |  Carlos Fernández | Attack - Centre-Forward | Spain | CD Mirandés | 1996 | €1.0m |
| 3 |  Florian Ayé | Attack - Centre-Forward | France Benin | Servette FC | 1997 | €1.2m |
| 4 |  Lebo Mothiba | Attack - Centre-Forward | South Africa | Mamelodi Sundowns FC | 1996 | €1.0m |
| 5 |  Ali Alipour | Attack - Centre-Forward | Iran | Persepolis FC | 1995 | €1.2m |
| 6 |  Zeca | Attack - Centre-Forward | Brazil | Shandong Taishan | 1997 | €1.2m |
| 7 |  Sory Kaba | Attack - Centre-Forward | Guinea | Oud-Heverlee Leuven | 1995 | €1.0m |
| 8 |  Marcos André | Attack - Centre-Forward | Brazil Spain | Real Valladolid CF | 1996 | €1.0m |
| 9 |  Augusto Lotti | Attack - Centre-Forward | Argentina Italy | Club Atlético Platense | 1996 | €1.0m |
| 10 |  Yakou Méïté | Attack - Centre-Forward | Cote d'Ivoire France | Damac FC | 1996 | €1.2m |
| 11 |  Federico Bonazzoli | Attack - Centre-Forward | Italy | US Cremonese | 1997 | €1.0m |
| 12 |  Shon Weissman | Attack - Centre-Forward | Israel Portugal | FC Blau-Weiss Linz | 1996 | €1.2m |
| 13 |  Mario González | Attack - Centre-Forward | Spain | Burgos CF | 1996 | €1.2m |
| 14 |  Aaron Collins | Attack - Centre-Forward | Wales | Milton Keynes Dons | 1997 | €1.0m |
| 15 |  Renato Kayzer | Attack - Centre-Forward | Brazil | Esporte Clube Vitória | 1996 | €1.0m |
| 16 |  Fran Brodic | Attack - Centre-Forward | Croatia | Újpest FC | 1997 | €1.0m |
| 17 |  Lyndon Dykes | Attack - Centre-Forward | Scotland Australia | Birmingham City | 1995 | €1.2m |
| 18 |  Alberto Cerri | Attack - Centre-Forward | Italy | Como 1907 | 1996 | €1.0m |
| 19 |  Jeremy Ebobisse | Attack - Centre-Forward | United States Cameroon | Los Angeles FC | 1997 | €1.2m |
| 20 |  Héctor Hernández | Attack - Centre-Forward | Spain | Sport Club Corinthians Paulista | 1995 | €1.0m |
| 21 |  Alexandru Tudorie | Attack - Centre-Forward | Romania | Wuhan Three Towns | 1996 | €1.2m |
| 22 |  Andrea Petagna | Attack - Centre-Forward | Italy | AC Monza | 1995 | €1.0m |
| 23 |  Daniel Hanslik | Attack - Centre-Forward | Germany Poland | 1.FC Kaiserslautern | 1996 | €1.2m |
| 24 |  Matheus Peixoto | Attack - Centre-Forward | Brazil | Júbilo Iwata | 1995 | €1.0m |
| 25 |  Ivan Prtajin | Attack - Centre-Forward | Croatia | 1.FC Kaiserslautern | 1996 | €1.2m |
| 26 |  Corey Baird | Attack - Centre-Forward | United States | San Diego FC | 1996 | €1.2m |
| 27 |  Samuel Mraz | Attack - Centre-Forward | Slovakia | Servette FC | 1997 | €0.9m |
| 28 |  Thierry Ambrose | Attack - Centre-Forward | Guadeloupe France | KV Kortrijk | 1997 | €0.9m |
| 29 |  Facundo Lescano | Attack - Centre-Forward | Argentina Italy | US Avellino 1912 | 1996 | €0.9m |
| 30 |  Gabriel Taliari | Attack - Centre-Forward | Brazil | Esporte Clube Juventude | 1997 | €0.9m |