| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Kwadwo Duah | Attack - Centre-Forward | Switzerland Ghana | Ludogorets Razgrad | 1997 | €3.0m |
| 2 |  Makhtar Gueye | Attack - Centre-Forward | Senegal | Blackburn Rovers | 1997 | €3.0m |
| 3 |  Jordan | Attack - Centre-Forward | United States France | CD Tondela | 1996 | €3.0m |
| 4 |  Rey Manaj | Attack - Centre-Forward | Albania Italy | Sharjah FC | 1997 | €3.0m |
| 5 |  Dmitriy Vorobyov | Attack - Centre-Forward | Russia | Lokomotiv Moscow | 1997 | €3.0m |
| 6 |  Matías Cóccaro | Attack - Centre-Forward | Uruguay Italy | Atlas Guadalajara | 1997 | €2.8m |
| 7 |  Jerry Yates | Attack - Centre-Forward | England | Luton Town | 1996 | €2.8m |
| 8 |  Aaron Boupendza | Attack - Centre-Forward | Gabon | --- | 1996 | €3.3m |
| 9 |  Keinan Davis | Attack - Centre-Forward | England Jamaica | Udinese Calcio | 1998 | €3.4m |
| 10 |  Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 11 |  Dennis Eckert Ayensa | Attack - Centre-Forward | Germany Spain | Standard Liège | 1997 | €2.5m |
| 12 |  Marius Mouandilmadji | Attack - Centre-Forward | Chad | Samsunspor | 1998 | €3.5m |
| 13 |  Toni Martínez | Attack - Centre-Forward | Spain | Deportivo Alavés | 1997 | €2.5m |
| 14 |  Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 15 |  Kevin Nisbet | Attack - Centre-Forward | Scotland | Aberdeen FC | 1997 | €2.5m |
| 16 |  João Klauss | Attack - Centre-Forward | Brazil Italy | St. Louis CITY SC | 1997 | €2.5m |
| 17 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 18 |  Alemão | Attack - Centre-Forward | Brazil Poland | Rayo Vallecano | 1998 | €3.5m |
| 19 |  Dawid Kownacki | Attack - Centre-Forward | Poland | Hertha BSC | 1997 | €2.5m |
| 20 |  Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 21 |  Léo | Attack - Centre-Forward | Brazil | Shanghai Port | 1997 | €3.5m |
| 22 |  Adam Bareiro | Attack - Centre-Forward | Paraguay | Fortaleza Esporte Clube | 1996 | €3.5m |
| 23 |  Landry Dimata | Attack - Centre-Forward | Belgium DR Congo | Pafos FC | 1997 | €2.5m |
| 24 |  Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 25 |  Oli McBurnie | Attack - Centre-Forward | Scotland England | Hull City | 1996 | €2.5m |
| 26 |  Cedric Teuchert | Attack - Centre-Forward | Germany | St. Louis CITY SC | 1997 | €3.5m |
| 27 |  Tobias Lauritsen | Attack - Centre-Forward | Norway | Sparta Rotterdam | 1997 | €3.5m |
| 28 |  Gue-sung Cho | Attack - Centre-Forward | Korea, South | FC Midtjylland | 1998 | €3.5m |
| 29 |  Chris Ramos | Attack - Centre-Forward | Spain United States | Botafogo de Futebol e Regatas | 1997 | €2.5m |
| 30 |  Prince Owusu | Attack - Centre-Forward | Germany Ghana | CF Montréal | 1997 | €2.5m |