| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Pedro Raul | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 1996 | €4.0m |
| 2 |  Fashion Sakala | Attack - Centre-Forward | Zambia | Al-Fayha FC | 1997 | €4.0m |
| 3 |  Sam Lammers | Attack - Centre-Forward | Netherlands | Twente Enschede FC | 1997 | €4.0m |
| 4 |  Jan Kuchta | Attack - Centre-Forward | Czech Republic | AC Sparta Prague | 1997 | €4.0m |
| 5 |  Sasa Kalajdzic | Attack - Centre-Forward | Austria | LASK | 1997 | €4.0m |
| 6 |  Vakoun Bayo | Attack - Centre-Forward | Cote d'Ivoire | Udinese Calcio | 1997 | €4.0m |
| 7 |  Cryzan | Attack - Centre-Forward | Brazil | Shandong Taishan | 1996 | €4.0m |
| 8 |  André Silva | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 1997 | €4.0m |
| 9 |  André Silva | Attack - Centre-Forward | Portugal | Elche CF | 1995 | €4.0m |
| 10 |  Mama Baldé | Attack - Centre-Forward | Guinea-Bissau Portugal | Stade Brestois 29 | 1995 | €4.0m |
| 11 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |
| 12 |  Óscar Estupiñán | Attack - Centre-Forward | Colombia | FC Juárez | 1996 | €4.0m |
| 13 |  Enzo Copetti | Attack - Centre-Forward | Argentina | CA Rosario Central | 1996 | €3.8m |
| 14 |  Shamar Nicholson | Attack - Centre-Forward | Jamaica | Club Tijuana | 1997 | €3.8m |
| 15 |  Léo | Attack - Centre-Forward | Brazil | Shanghai Port | 1997 | €3.5m |
| 16 |  Cedric Teuchert | Attack - Centre-Forward | Germany | St. Louis CITY SC | 1997 | €3.5m |
| 17 |  Adam Bareiro | Attack - Centre-Forward | Paraguay | Fortaleza Esporte Clube | 1996 | €3.5m |
| 18 |  Milton Giménez | Attack - Centre-Forward | Argentina | CA Boca Juniors | 1996 | €3.5m |
| 19 |  Kelechi Iheanacho | Attack - Centre-Forward | Nigeria | Celtic FC | 1996 | €4.5m |
| 20 |  Lucas Boyé | Attack - Centre-Forward | Argentina Italy | Deportivo Alavés | 1996 | €3.5m |
| 21 |  Jhonder Cádiz | Attack - Centre-Forward | Venezuela | CF Pachuca | 1995 | €3.5m |
| 22 |  Efthymios Koulouris | Attack - Centre-Forward | Greece | Al-Ula FC | 1996 | €3.5m |
| 23 |  Bruno Duarte | Attack - Centre-Forward | Brazil Italy | Red Star Belgrade | 1996 | €4.5m |
| 24 |  Karol Swiderski | Attack - Centre-Forward | Poland | Panathinaikos FC | 1997 | €4.5m |
| 25 |  Aaron Boupendza | Attack - Centre-Forward | Gabon | --- | 1996 | €3.3m |
| 26 |  Rey Manaj | Attack - Centre-Forward | Albania Italy | Sharjah FC | 1997 | €3.0m |
| 27 |  Marcus Ingvartsen | Attack - Centre-Forward | Denmark | San Diego FC | 1996 | €3.0m |
| 28 |  Oliver Burke | Attack - Centre-Forward | Scotland | 1.FC Union Berlin | 1997 | €3.0m |
| 29 |  Jordan | Attack - Centre-Forward | United States France | CD Tondela | 1996 | €3.0m |
| 30 |  Roman Yaremchuk | Attack - Centre-Forward | Ukraine | Olympiacos Piraeus | 1995 | €3.0m |