| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Erison | Attack - Centre-Forward | Brazil | Kawasaki Frontale | 1999 | €2.0m |
| 2 |  Dylan Vente | Attack - Centre-Forward | Suriname Netherlands | SC Heerenveen | 1999 | €2.0m |
| 3 |  Danilo | Attack - Centre-Forward | Brazil | Rangers FC | 1999 | €2.0m |
| 4 |  Urko Izeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1999 | €2.0m |
| 5 |  Luca Moro | Attack - Centre-Forward | Italy | US Sassuolo | 2001 | €2.0m |
| 6 |  Fer Niño | Attack - Centre-Forward | Spain | Burgos CF | 2000 | €2.0m |
| 7 |  Juan José Perea | Attack - Centre-Forward | Colombia | FC Zürich | 2000 | €2.0m |
| 8 |  Moritz Broschinski | Attack - Centre-Forward | Germany | FC Basel 1893 | 2000 | €2.0m |
| 9 |  Pietro Pellegri | Attack - Centre-Forward | Italy | FC Empoli | 2001 | €2.0m |
| 10 |  Fraser Hornby | Attack - Centre-Forward | Scotland England | SV Darmstadt 98 | 1999 | €2.0m |
| 11 |  Miguel de la Fuente | Attack - Centre-Forward | Spain | CD Leganés | 1999 | €2.0m |
| 12 |  Florián Monzón | Attack - Centre-Forward | Argentina | CA Vélez Sarsfield | 2001 | €2.0m |
| 13 |  Juanmi Latasa | Attack - Centre-Forward | Spain | Real Valladolid CF | 2001 | €2.0m |
| 14 |  Mileta Rajović | Attack - Centre-Forward | Denmark Montenegro | Legia Warszawa | 1999 | €2.0m |
| 15 |  Aaron Connolly | Attack - Centre-Forward | Ireland | Leyton Orient | 2000 | €2.2m |
| 16 |  Milan Iloski | Attack - Centre-Forward | United States North Macedonia | Philadelphia Union | 1999 | €1.8m |
| 17 |  Maurice Malone | Attack - Centre-Forward | Germany United States | SK Sturm Graz | 2000 | €2.2m |
| 18 |  Gennaro Borrelli | Attack - Centre-Forward | Italy | Cagliari Calcio | 2000 | €2.2m |
| 19 |  Theo Bair | Attack - Centre-Forward | Canada Jamaica | FC Lausanne-Sport | 1999 | €1.8m |
| 20 |  Marcus Forss | Attack - Centre-Forward | Finland | Bolton Wanderers | 1999 | €2.2m |
| 21 |  Ibrahima Koné | Attack - Centre-Forward | Mali | UD Almería | 1999 | €1.8m |
| 22 |  Federico Girotti | Attack - Centre-Forward | Argentina Italy | CA Talleres | 1999 | €2.2m |
| 23 |  Peter Christiansen | Attack - Centre-Forward | Denmark | Viking FK | 1999 | €1.8m |
| 24 |  Michael Obafemi | Attack - Centre-Forward | Ireland Nigeria | VfL Bochum | 2000 | €1.7m |
| 25 |  Guy Mbenza | Attack - Centre-Forward | Congo | Liaoning Tieren | 2000 | €1.7m |
| 26 |  Pedro Mendes | Attack - Centre-Forward | Portugal | Modena FC | 1999 | €1.7m |
| 27 |  Shkelqim Vladi | Attack - Centre-Forward | Kosovo Switzerland | FC St. Gallen 1879 | 2000 | €1.5m |
| 28 |  Leandro Godoy | Attack - Centre-Forward | Argentina | CSKA Sofia | 2001 | €1.5m |
| 29 |  Killian Corredor | Attack - Centre-Forward | France | SV Darmstadt 98 | 2000 | €2.5m |
| 30 |  Bojan Miovski | Attack - Centre-Forward | North Macedonia | Rangers FC | 1999 | €2.5m |