| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ivan Prtajin | Attack - Centre-Forward | Croatia | 1.FC Kaiserslautern | 1996 | €1.2m |
| 2 |  Mario González | Attack - Centre-Forward | Spain | Burgos CF | 1996 | €1.2m |
| 3 |  Jeremy Ebobisse | Attack - Centre-Forward | United States Cameroon | Los Angeles FC | 1997 | €1.2m |
| 4 |  Yakou Méïté | Attack - Centre-Forward | Cote d'Ivoire France | Damac FC | 1996 | €1.2m |
| 5 |  Jordy Caicedo | Attack - Centre-Forward | Ecuador | Sporting Gijón | 1997 | €1.2m |
| 6 |  Corey Baird | Attack - Centre-Forward | United States | San Diego FC | 1996 | €1.2m |
| 7 |  Zeca | Attack - Centre-Forward | Brazil | Shandong Taishan | 1997 | €1.2m |
| 8 |  Alexandru Tudorie | Attack - Centre-Forward | Romania | Wuhan Three Towns | 1996 | €1.2m |
| 9 |  Vegard Erlien | Attack - Centre-Forward | Norway | Tromsø IL | 1998 | €1.2m |
| 10 |  Asier Villalibre | Attack - Centre-Forward | Spain | Racing Santander | 1997 | €1.2m |
| 11 |  Shon Weissman | Attack - Centre-Forward | Israel Portugal | FC Blau-Weiss Linz | 1996 | €1.2m |
| 12 |  Mickaël Biron | Attack - Centre-Forward | Martinique France | 1.FC Nuremberg | 1997 | €1.2m |
| 13 |  Daniel Hanslik | Attack - Centre-Forward | Germany Poland | 1.FC Kaiserslautern | 1996 | €1.2m |
| 14 |  George Pușcaș | Attack - Centre-Forward | Romania | Without Club | 1996 | €1.1m |
| 15 |  Blaz Kramer | Attack - Centre-Forward | Slovenia | Al-Okhdood Club | 1996 | €1.1m |
| 16 |  Pedro Henrique | Attack - Centre-Forward | Brazil | Yunnan Yukun | 1996 | €1.3m |
| 17 |  Umut Bozok | Attack - Centre-Forward | Türkiye France | Eyüpspor | 1996 | €1.4m |
| 18 |  André Clóvis | Attack - Centre-Forward | Brazil | Académico Viseu FC | 1997 | €1.0m |
| 19 |  Mahir Emreli | Attack - Centre-Forward | Azerbaijan | 1.FC Kaiserslautern | 1997 | €1.0m |
| 20 |  Marcos André | Attack - Centre-Forward | Brazil Spain | Real Valladolid CF | 1996 | €1.0m |
| 21 |  Aaron Collins | Attack - Centre-Forward | Wales | Milton Keynes Dons | 1997 | €1.0m |
| 22 |  Silvere Ganvoula | Attack - Centre-Forward | Congo | Al-Fayha FC | 1996 | €1.4m |
| 23 |  Lebo Mothiba | Attack - Centre-Forward | South Africa | Mamelodi Sundowns FC | 1996 | €1.0m |
| 24 |  Federico Bonazzoli | Attack - Centre-Forward | Italy | US Cremonese | 1997 | €1.0m |
| 25 |  Lelê | Attack - Centre-Forward | Brazil | Atlético Clube Goianiense | 1997 | €1.0m |
| 26 |  Benjamin Tetteh | Attack - Centre-Forward | Ghana | NK Maribor | 1997 | €1.0m |
| 27 |  Augusto Lotti | Attack - Centre-Forward | Argentina Italy | Club Atlético Platense | 1996 | €1.0m |
| 28 |  Fran Brodic | Attack - Centre-Forward | Croatia | Újpest FC | 1997 | €1.0m |
| 29 |  Ryan Mmaee | Attack - Centre-Forward | Morocco Belgium | Omonia Nicosia | 1997 | €1.4m |
| 30 |  Anderson Silva | Attack - Centre-Forward | Brazil | Pafos FC | 1997 | €1.0m |