| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Denis Drăguș | Attack - Centre-Forward | Romania | Eyüpspor | 1999 | €3.5m |
| 2 |  Rhian Brewster | Attack - Centre-Forward | England Barbados | Derby County | 2000 | €3.5m |
| 3 |  Sékou Koïta | Attack - Centre-Forward | Mali | Genclerbirligi Ankara | 1999 | €3.5m |
| 4 |  Jonatan Braut Brunes | Attack - Centre-Forward | Norway | Raków Częstochowa | 2000 | €3.5m |
| 5 |  Sandro Kulenovic | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 1999 | €4.0m |
| 6 |  Patrick Agyemang | Attack - Centre-Forward | United States Ghana | Derby County | 2000 | €4.0m |
| 7 |  Abel Ruiz | Attack - Centre-Forward | Spain | Girona FC | 2000 | €4.0m |
| 8 |  Raúl García | Attack - Centre-Forward | Spain | CA Osasuna | 2000 | €3.0m |
| 9 |  Jesús Ferreira | Attack - Centre-Forward | United States Colombia | Seattle Sounders FC | 2000 | €4.0m |
| 10 |  Frank Magri | Attack - Centre-Forward | Cameroon France | FC Toulouse | 1999 | €3.0m |
| 11 |  George Hirst | Attack - Centre-Forward | Scotland England | Ipswich Town | 1999 | €4.0m |
| 12 |  Liam Cullen | Attack - Centre-Forward | Wales | Swansea City | 1999 | €3.0m |
| 13 |  Andrej Ilic | Attack - Centre-Forward | Serbia | 1.FC Union Berlin | 2000 | €4.0m |
| 14 |  Samuele Mulattieri | Attack - Centre-Forward | Italy | Deportivo de La Coruña | 2000 | €4.0m |
| 15 |  Danny Namaso | Attack - Centre-Forward | Cameroon England | AJ Auxerre | 2000 | €4.0m |
| 16 |  Afimico Pululu | Attack - Centre-Forward | DR Congo France | Jagiellonia Bialystok | 1999 | €4.0m |
| 17 |  Brenner | Attack - Centre-Forward | Brazil | FC Cincinnati | 2000 | €4.0m |
| 18 |  Zan Celar | Attack - Centre-Forward | Slovenia | Fortuna Düsseldorf | 1999 | €4.0m |
| 19 |  Andrea Adorante | Attack - Centre-Forward | Italy | Venezia FC | 2000 | €4.0m |
| 20 |  Andi Zeqiri | Attack - Centre-Forward | Switzerland Kosovo | Widzew Lodz | 1999 | €4.0m |
| 21 |  Bamba Dieng | Attack - Centre-Forward | Senegal | FC Lorient | 2000 | €3.0m |
| 22 |  Tomas Cvancara | Attack - Centre-Forward | Czech Republic | Antalyaspor | 2000 | €3.0m |
| 23 |  Róbert Boženík | Attack - Centre-Forward | Slovakia | Stoke City | 1999 | €4.0m |
| 24 |  Martijn Kaars | Attack - Centre-Forward | Netherlands | FC St. Pauli | 1999 | €4.0m |
| 25 |  Lassine Sinayoko | Attack - Centre-Forward | Mali France | AJ Auxerre | 1999 | €4.0m |
| 26 |  Ola Brynhildsen | Attack - Centre-Forward | Norway | FK Bodø/Glimt | 1999 | €2.8m |
| 27 |  Daryl Dike | Attack - Centre-Forward | United States Nigeria | West Bromwich Albion | 2000 | €2.8m |
| 28 |  Juan Carlos Arana | Attack - Centre-Forward | Spain | Racing Santander | 2000 | €2.5m |
| 29 |  Bojan Miovski | Attack - Centre-Forward | North Macedonia | Rangers FC | 1999 | €2.5m |
| 30 |  Eduardo Guerrero | Attack - Centre-Forward | Panama | Dynamo Kyiv | 2000 | €2.5m |