| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Terem Moffi | Attack - Centre-Forward | Nigeria | OGC Nice | 1999 | €15.0m |
| 2 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 3 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 4 |  Andrea Pinamonti | Attack - Centre-Forward | Italy | US Sassuolo | 1999 | €15.0m |
| 5 |  Hugo Duro | Attack - Centre-Forward | Spain | Valencia CF | 1999 | €14.0m |
| 6 |  Joël Piroe | Attack - Centre-Forward | Netherlands Suriname | Leeds United | 1999 | €18.0m |
| 7 |  Kévin Denkey | Attack - Centre-Forward | Togo France | FC Cincinnati | 2000 | €14.0m |
| 8 |  Eddie Nketiah | Attack - Centre-Forward | England Ghana | Crystal Palace | 1999 | €18.0m |
| 9 |  Cucho Hernández | Attack - Centre-Forward | Colombia Spain | Real Betis Balompié | 1999 | €18.0m |
| 10 |  Tolu Arokodare | Attack - Centre-Forward | Nigeria | Wolverhampton Wanderers | 2000 | €18.0m |
| 11 |  José Manuel López | Attack - Centre-Forward | Argentina | Sociedade Esportiva Palmeiras | 2000 | €12.0m |
| 12 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 13 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 14 |  Zeki Amdouni | Attack - Centre-Forward | Switzerland Türkiye | Burnley FC | 2000 | €12.0m |
| 15 |  Roberto Piccoli | Attack - Centre-Forward | Italy | ACF Fiorentina | 2001 | €12.0m |
| 16 |  Maroan Sannadi | Attack - Centre-Forward | Morocco Spain | Athletic Bilbao | 2001 | €10.0m |
| 17 |  Kasper Høgh | Attack - Centre-Forward | Denmark | FK Bodø/Glimt | 2000 | €10.0m |
| 18 |  Lorenzo Lucca | Attack - Centre-Forward | Italy | SSC Napoli | 2000 | €22.0m |
| 19 |  Georges Mikautadze | Attack - Centre-Forward | Georgia France | Villarreal CF | 2000 | €22.0m |
| 20 |  Anastasios Douvikas | Attack - Centre-Forward | Greece | Como 1907 | 1999 | €10.0m |
| 21 |  Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 22 |  Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 23 |  Isidro Pitta | Attack - Centre-Forward | Paraguay | Red Bull Bragantino | 1999 | €7.5m |
| 24 |  Ben Brereton Díaz | Attack - Centre-Forward | Chile England | Derby County | 1999 | €7.5m |
| 25 |  Myron Boadu | Attack - Centre-Forward | Netherlands Ghana | PSV Eindhoven | 2001 | €7.0m |
| 26 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 27 |  Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 28 |  Moussa Sylla | Attack - Centre-Forward | Mali France | FC Schalke 04 | 1999 | €6.0m |
| 29 |  Lyle Foster | Attack - Centre-Forward | South Africa | Burnley FC | 2000 | €6.0m |
| 30 |  Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |