| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 2 |  Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 3 |  David Strelec | Attack - Centre-Forward | Slovakia | Middlesbrough FC | 2001 | €8.0m |
| 4 |  Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 5 |  Danylo Sikan | Attack - Centre-Forward | Ukraine | Trabzonspor | 2001 | €6.0m |
| 6 |  Yorbe Vertessen | Attack - Centre-Forward | Belgium | Red Bull Salzburg | 2001 | €6.0m |
| 7 |  Isaac Romero | Attack - Centre-Forward | Spain | Sevilla FC | 2000 | €6.0m |
| 8 |  Lyle Foster | Attack - Centre-Forward | South Africa | Burnley FC | 2000 | €6.0m |
| 9 |  Mateo Pellegrino | Attack - Centre-Forward | Argentina Spain | Parma Calcio 1913 | 2001 | €6.0m |
| 10 |  Kelvin Yeboah | Attack - Centre-Forward | Italy Ghana | Minnesota United FC | 2000 | €6.0m |
| 11 |  Ellis Simms | Attack - Centre-Forward | England | Coventry City | 2001 | €6.0m |
| 12 |  Ransford Königsdörffer | Attack - Centre-Forward | Ghana Germany | Hamburger SV | 2001 | €6.0m |
| 13 |  Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |
| 14 |  Martín Satriano | Attack - Centre-Forward | Uruguay Italy | Olympique Lyon | 2001 | €5.0m |
| 15 |  Junior Adamu | Attack - Centre-Forward | Austria | SC Freiburg | 2001 | €5.0m |
| 16 |  Mohamed Bamba | Attack - Centre-Forward | Cote d'Ivoire Guinea | FC Lorient | 2001 | €5.0m |
| 17 |  Rafael Navarro | Attack - Centre-Forward | Brazil | Colorado Rapids | 2000 | €5.0m |
| 18 |  Rwan Cruz | Attack - Centre-Forward | Brazil | Real Salt Lake City | 2001 | €5.0m |
| 19 |  Akor Adams | Attack - Centre-Forward | Nigeria | Sevilla FC | 2000 | €5.0m |
| 20 |  Julián Carranza | Attack - Centre-Forward | Argentina Italy | Leicester City | 2000 | €5.0m |
| 21 |  Tani Oluwaseyi | Attack - Centre-Forward | Canada Nigeria | Villarreal CF | 2000 | €5.0m |
| 22 |  Faris Moumbagna | Attack - Centre-Forward | Cameroon | US Cremonese | 2000 | €5.0m |
| 23 |  Amin Sarr | Attack - Centre-Forward | Sweden Senegal | Hellas Verona | 2001 | €5.0m |
| 24 |  Kevin Carlos | Attack - Centre-Forward | Spain Nigeria | OGC Nice | 2001 | €4.5m |
| 25 |  Adriano Bertaccini | Attack - Centre-Forward | Belgium Italy | RSC Anderlecht | 2000 | €4.5m |
| 26 |  Pau Víctor | Attack - Centre-Forward | Spain | SC Braga | 2001 | €4.0m |
| 27 |  Brenner | Attack - Centre-Forward | Brazil | FC Cincinnati | 2000 | €4.0m |
| 28 |  Abel Ruiz | Attack - Centre-Forward | Spain | Girona FC | 2000 | €4.0m |
| 29 |  Patrick Agyemang | Attack - Centre-Forward | United States Ghana | Derby County | 2000 | €4.0m |
| 30 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |