| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Nahuel Bustos | Attack - Centre-Forward | Argentina | CA Talleres | 1998 | €2.2m |
| 2 |  Marcus Forss | Attack - Centre-Forward | Finland | Bolton Wanderers | 1999 | €2.2m |
| 3 |  Federico Girotti | Attack - Centre-Forward | Argentina Italy | CA Talleres | 1999 | €2.2m |
| 4 |  Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 5 |  Federico Viñas | Attack - Centre-Forward | Uruguay | Real Oviedo | 1998 | €2.0m |
| 6 |  Miguel de la Fuente | Attack - Centre-Forward | Spain | CD Leganés | 1999 | €2.0m |
| 7 |  Bissoli | Attack - Centre-Forward | Brazil | Buriram United | 1998 | €2.0m |
| 8 |  Ignatius Ganago | Attack - Centre-Forward | Cameroon Nigeria | New England Revolution | 1999 | €2.0m |
| 9 |  Fraser Hornby | Attack - Centre-Forward | Scotland England | SV Darmstadt 98 | 1999 | €2.0m |
| 10 |  Dylan Vente | Attack - Centre-Forward | Suriname Netherlands | SC Heerenveen | 1999 | €2.0m |
| 11 |  Aziz Yakubu | Attack - Centre-Forward | Ghana | Qingdao West Coast | 1998 | €2.0m |
| 12 |  Mileta Rajović | Attack - Centre-Forward | Denmark Montenegro | Legia Warszawa | 1999 | €2.0m |
| 13 |  Fernando | Attack - Centre-Forward | Brazil | Red Bull Bragantino | 1999 | €2.0m |
| 14 |  Maximiliano Romero | Attack - Centre-Forward | Argentina | CD O'Higgins | 1999 | €2.0m |
| 15 |  Danilo | Attack - Centre-Forward | Brazil | Rangers FC | 1999 | €2.0m |
| 16 |  Erison | Attack - Centre-Forward | Brazil | Kawasaki Frontale | 1999 | €2.0m |
| 17 |  Manuel De Luca | Attack - Centre-Forward | Italy | US Cremonese | 1998 | €2.0m |
| 18 |  Benjamin Källman | Attack - Centre-Forward | Finland | Hannover 96 | 1998 | €2.0m |
| 19 |  Aiyegun Tosin | Attack - Centre-Forward | Benin Nigeria | FC Lorient | 1998 | €2.0m |
| 20 |  Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 21 |  Bojan Miovski | Attack - Centre-Forward | North Macedonia | Rangers FC | 1999 | €2.5m |
| 22 |  Timothé Nkada | Attack - Centre-Forward | France Cameroon | Standard Liège | 1999 | €2.5m |
| 23 |  Eduardo Aguirre | Attack - Centre-Forward | Mexico | Atlas Guadalajara | 1998 | €2.5m |
| 24 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |
| 25 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 26 |  Milutin Osmajic | Attack - Centre-Forward | Montenegro | Preston North End | 1999 | €2.5m |
| 27 |  Jacob Brown | Attack - Centre-Forward | Scotland England | Luton Town | 1998 | €2.5m |
| 28 |  Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 29 |  Rafael Elias | Attack - Centre-Forward | Brazil | Kyoto Sanga | 1999 | €2.5m |
| 30 |  Egor Golenkov | Attack - Centre-Forward | Russia | FC Rostov | 1999 | €2.5m |