| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Alonso Martínez | Attack - Centre-Forward | Costa Rica | New York City FC | 1998 | €6.0m |
| 2 |  Aleksandr Sobolev | Attack - Centre-Forward | Russia | Zenit St. Petersburg | 1997 | €6.0m |
| 3 |  Patrick Cutrone | Attack - Centre-Forward | Italy | Parma Calcio 1913 | 1998 | €6.0m |
| 4 |  Wessam Abou Ali | Attack - Centre-Forward | Palestine Denmark | Columbus Crew | 1999 | €6.0m |
| 5 |  Fran Navarro | Attack - Centre-Forward | Spain | SC Braga | 1998 | €6.0m |
| 6 |  Elijah Adebayo | Attack - Centre-Forward | England Nigeria | Luton Town | 1998 | €6.5m |
| 7 |  Zian Flemming | Attack - Centre-Forward | Netherlands | Burnley FC | 1998 | €6.5m |
| 8 |  Víctor Dávila | Attack - Centre-Forward | Chile | CF América | 1997 | €5.5m |
| 9 |  Phillip Tietz | Attack - Centre-Forward | Germany | FC Augsburg | 1997 | €5.0m |
| 10 |  Brandon Vazquez | Attack - Centre-Forward | United States Mexico | Austin FC | 1998 | €7.0m |
| 11 |  Sam Surridge | Attack - Centre-Forward | England | Nashville SC | 1998 | €7.0m |
| 12 |  Fabian Reese | Attack - Centre-Forward | Germany | Hertha BSC | 1997 | €5.0m |
| 13 |  Dante Vanzeir | Attack - Centre-Forward | Belgium | KAA Gent | 1998 | €5.0m |
| 14 |  Gustaf Nilsson | Attack - Centre-Forward | Sweden | Club Brugge KV | 1997 | €5.0m |
| 15 |  Jean-Philippe Krasso | Attack - Centre-Forward | Cote d'Ivoire France | Paris FC | 1997 | €5.0m |
| 16 |  Mostafa Mohamed | Attack - Centre-Forward | Egypt | FC Nantes | 1997 | €5.0m |
| 17 |  Clayton | Attack - Centre-Forward | Brazil | Rio Ave FC | 1999 | €5.0m |
| 18 |  Tai Baribo | Attack - Centre-Forward | Israel Portugal | Philadelphia Union | 1998 | €5.0m |
| 19 |  Ezequiel Ponce | Attack - Centre-Forward | Argentina Spain | Houston Dynamo FC | 1997 | €5.0m |
| 20 |  Ragnar Ache | Attack - Centre-Forward | Germany Ghana | 1.FC Köln | 1998 | €7.0m |
| 21 |  Samuel Essende | Attack - Centre-Forward | DR Congo France | FC Augsburg | 1998 | €4.5m |
| 22 |  Fedor Chalov | Attack - Centre-Forward | Russia | PAOK Thessaloniki | 1998 | €7.5m |
| 23 |  Luka Jović | Attack - Centre-Forward | Serbia Bosnia-Herzegovina | AEK Athens | 1997 | €4.5m |
| 24 |  Emil Riis | Attack - Centre-Forward | Denmark | Bristol City | 1998 | €4.5m |
| 25 |  Borja Mayoral | Attack - Centre-Forward | Spain | Getafe CF | 1997 | €7.5m |
| 26 |  Rafa Mujica | Attack - Centre-Forward | Spain | Al-Sadd SC | 1998 | €7.5m |
| 27 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |
| 28 |  Fashion Sakala | Attack - Centre-Forward | Zambia | Al-Fayha FC | 1997 | €4.0m |
| 29 |  André Silva | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 1997 | €4.0m |
| 30 |  Meschack Elia | Attack - Centre-Forward | DR Congo | Alanyaspor | 1997 | €4.0m |