| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ivan Prtajin | Attack - Centre-Forward | Croatia | 1.FC Kaiserslautern | 1996 | €1.2m |
| 2 |  Florian Ayé | Attack - Centre-Forward | France Benin | Servette FC | 1997 | €1.2m |
| 3 |  Alexandru Tudorie | Attack - Centre-Forward | Romania | Wuhan Three Towns | 1996 | €1.2m |
| 4 |  Francisco da Costa | Attack - Centre-Forward | Brazil | Mirassol Futebol Clube (SP) | 1995 | €1.2m |
| 5 |  Ali Alipour | Attack - Centre-Forward | Iran | Persepolis FC | 1995 | €1.2m |
| 6 |  Mario González | Attack - Centre-Forward | Spain | Burgos CF | 1996 | €1.2m |
| 7 |  Shon Weissman | Attack - Centre-Forward | Israel Portugal | FC Blau-Weiss Linz | 1996 | €1.2m |
| 8 |  Lyndon Dykes | Attack - Centre-Forward | Scotland Australia | Birmingham City | 1995 | €1.2m |
| 9 |  Daniel Hanslik | Attack - Centre-Forward | Germany Poland | 1.FC Kaiserslautern | 1996 | €1.2m |
| 10 |  Yakou Méïté | Attack - Centre-Forward | Cote d'Ivoire France | Damac FC | 1996 | €1.2m |
| 11 |  Brandon Thomas | Attack - Centre-Forward | Spain England | Apollon Limassol | 1995 | €1.3m |
| 12 |  Mariusz Stepinski | Attack - Centre-Forward | Poland | Omonia Nicosia | 1995 | €1.3m |
| 13 |  Victor Edvardsen | Attack - Centre-Forward | Sweden | Go Ahead Eagles | 1996 | €1.3m |
| 14 |  Pedro Henrique | Attack - Centre-Forward | Brazil | Yunnan Yukun | 1996 | €1.3m |
| 15 |  Blaz Kramer | Attack - Centre-Forward | Slovenia | Al-Okhdood Club | 1996 | €1.1m |
| 16 |  George Pușcaș | Attack - Centre-Forward | Romania | Without Club | 1996 | €1.1m |
| 17 |  Mamadou Thiam | Attack - Centre-Forward | Senegal France | FCSB | 1995 | €1.0m |
| 18 |  Marcos André | Attack - Centre-Forward | Brazil Spain | Real Valladolid CF | 1996 | €1.0m |
| 19 |  Jeison Medina | Attack - Centre-Forward | Colombia | LDU Quito | 1995 | €1.0m |
| 20 |  Marcelo Estigarribia | Attack - Centre-Forward | Argentina | CA Unión (Santa Fe) | 1995 | €1.0m |
| 21 |  Chadrac Akolo | Attack - Centre-Forward | DR Congo | Without Club | 1995 | €1.0m |
| 22 |  Augusto Lotti | Attack - Centre-Forward | Argentina Italy | Club Atlético Platense | 1996 | €1.0m |
| 23 |  Umut Bozok | Attack - Centre-Forward | Türkiye France | Eyüpspor | 1996 | €1.4m |
| 24 |  Héctor Hernández | Attack - Centre-Forward | Spain | Sport Club Corinthians Paulista | 1995 | €1.0m |
| 25 |  Matheus Peixoto | Attack - Centre-Forward | Brazil | Júbilo Iwata | 1995 | €1.0m |
| 26 |  Andrea Petagna | Attack - Centre-Forward | Italy | AC Monza | 1995 | €1.0m |
| 27 |  Lebo Mothiba | Attack - Centre-Forward | South Africa | Mamelodi Sundowns FC | 1996 | €1.0m |
| 28 |  Fran Brodic | Attack - Centre-Forward | Croatia | Újpest FC | 1997 | €1.0m |
| 29 |  Sam Gallagher | Attack - Centre-Forward | England Scotland | Stoke City | 1995 | €1.4m |
| 30 |  Renato Kayzer | Attack - Centre-Forward | Brazil | Esporte Clube Vitória | 1996 | €1.0m |