| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Alberto Quiles | Attack - Centre-Forward | Spain | Tianjin Jinmen Tiger | 1995 | €1.5m |
| 2 |  Anderson Lopes | Attack - Centre-Forward | Brazil | Lion City Sailors | 1993 | €1.5m |
| 3 |  Roger Martínez | Attack - Centre-Forward | Colombia | Al-Taawoun FC | 1994 | €1.5m |
| 4 |  Alexandre Mendy | Attack - Centre-Forward | Guinea-Bissau France | Montpellier HSC | 1994 | €1.5m |
| 5 |  Callum Robinson | Attack - Centre-Forward | Ireland England | Cardiff City | 1995 | €1.6m |
| 6 |  Brandon Thomas | Attack - Centre-Forward | Spain England | Apollon Limassol | 1995 | €1.3m |
| 7 |  Andraz Sporar | Attack - Centre-Forward | Slovenia | Slovan Bratislava | 1994 | €1.7m |
| 8 |  Mariusz Stepinski | Attack - Centre-Forward | Poland | Omonia Nicosia | 1995 | €1.3m |
| 9 |  Caleb Ekuban | Attack - Centre-Forward | Ghana Italy | Genoa CFC | 1994 | €1.3m |
| 10 |  Giorgi Kvilitaia | Attack - Centre-Forward | Georgia | Aris Limassol | 1993 | €1.2m |
| 11 |  Duckens Nazon | Attack - Centre-Forward | Haiti France | Esteghlal FC | 1994 | €1.2m |
| 12 |  André Luis | Attack - Centre-Forward | Brazil | Shanghai Shenhua | 1994 | €1.2m |
| 13 |  Francisco da Costa | Attack - Centre-Forward | Brazil | Mirassol Futebol Clube (SP) | 1995 | €1.2m |
| 14 |  Assan Ceesay | Attack - Centre-Forward | The Gambia | Damac FC | 1994 | €1.2m |
| 15 |  Mamadou Sylla | Attack - Centre-Forward | Senegal Spain | Al-Riyadh SC | 1994 | €1.2m |
| 16 |  Ali Sowe | Attack - Centre-Forward | The Gambia Italy | Caykur Rizespor | 1994 | €1.9m |
| 17 |  Vaclav Jurecka | Attack - Centre-Forward | Czech Republic | Caykur Rizespor | 1994 | €1.1m |
| 18 |  Patrick Bamford | Attack - Centre-Forward | England Ireland | Without Club | 1993 | €2.0m |
| 19 |  Jonathan Calleri | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1993 | €2.0m |
| 20 |  Ihlas Bebou | Attack - Centre-Forward | Togo Germany | TSG 1899 Hoffenheim | 1994 | €1.0m |
| 21 |  Ben Malango | Attack - Centre-Forward | DR Congo | Without Club | 1993 | €1.0m |
| 22 |  Juan Dinenno | Attack - Centre-Forward | Argentina Italy | São Paulo Futebol Clube | 1994 | €2.0m |
| 23 |  Chadrac Akolo | Attack - Centre-Forward | DR Congo | Without Club | 1995 | €1.0m |
| 24 |  Mamadou Thiam | Attack - Centre-Forward | Senegal France | FCSB | 1995 | €1.0m |
| 25 |  Andrea Belotti | Attack - Centre-Forward | Italy | Cagliari Calcio | 1993 | €2.0m |
| 26 |  Nicolás López | Attack - Centre-Forward | Uruguay | Club Nacional | 1993 | €2.0m |
| 27 |  Benito Raman | Attack - Centre-Forward | Belgium | KV Mechelen | 1994 | €2.0m |
| 28 |  Antonio Colak | Attack - Centre-Forward | Croatia Germany | Legia Warszawa | 1993 | €1.0m |
| 29 |  Chimy Ávila | Attack - Centre-Forward | Argentina Spain | Real Betis Balompié | 1994 | €2.0m |
| 30 |  Arkadiusz Milik | Attack - Centre-Forward | Poland | Juventus FC | 1994 | €2.0m |