| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Lautaro Díaz | Attack - Centre-Forward | Argentina | Santos FC | 1998 | €1.5m |
| 2 |  Ion Nicolaescu | Attack - Centre-Forward | Moldova Romania | Maccabi Tel Aviv | 1998 | €1.5m |
| 3 |  Willy Agada | Attack - Centre-Forward | Nigeria | Real Salt Lake City | 1999 | €1.5m |
| 4 |  Ilya Shkurin | Attack - Centre-Forward | Belarus | GKS Katowice | 1999 | €1.5m |
| 5 |  Ricardo Marín | Attack - Centre-Forward | Mexico | Puebla FC | 1998 | €1.5m |
| 6 |  Daniel Mosquera | Attack - Centre-Forward | Colombia | Hellas Verona | 1999 | €1.5m |
| 7 |  Lazar Romanic | Attack - Centre-Forward | Serbia Croatia | Kawasaki Frontale | 1998 | €1.5m |
| 8 |  Semir Telalovic | Attack - Centre-Forward | Germany Bosnia-Herzegovina | 1.FC Nuremberg | 1999 | €1.5m |
| 9 |  Mourad El Ghezouani | Attack - Centre-Forward | Morocco Spain | Club Tijuana | 1998 | €1.4m |
| 10 |  Adolfo Gaich | Attack - Centre-Forward | Argentina Italy | Krylya Sovetov Samara | 1999 | €1.4m |
| 11 |  Gustavo Coutinho | Attack - Centre-Forward | Brazil | Coritiba Foot Ball Club | 1999 | €1.4m |
| 12 |  Pedro Mendes | Attack - Centre-Forward | Portugal | Modena FC | 1999 | €1.7m |
| 13 |  Gabriel Charpentier | Attack - Centre-Forward | Congo France | Cracovia | 1999 | €1.3m |
| 14 |  Jizz Hornkamp | Attack - Centre-Forward | Netherlands | Heracles Almelo | 1998 | €1.3m |
| 15 |  Kaj Sierhuis | Attack - Centre-Forward | Netherlands | Fortuna Sittard | 1998 | €1.3m |
| 16 |  Janderson | Attack - Centre-Forward | Brazil | Göztepe | 1999 | €1.2m |
| 17 |  Aurélien Scheidler | Attack - Centre-Forward | France | Royal Charleroi SC | 1998 | €1.8m |
| 18 |  Giacomo Vrioni | Attack - Centre-Forward | Albania Italy | CF Montréal | 1998 | €1.2m |
| 19 |  Güven Yalçın | Attack - Centre-Forward | Türkiye Germany | Alanyaspor | 1999 | €1.2m |
| 20 |  Theo Bair | Attack - Centre-Forward | Canada Jamaica | FC Lausanne-Sport | 1999 | €1.8m |
| 21 |  Jesús Ocejo | Attack - Centre-Forward | Mexico | Santos Laguna | 1998 | €1.2m |
| 22 |  Milan Iloski | Attack - Centre-Forward | United States North Macedonia | Philadelphia Union | 1999 | €1.8m |
| 23 |  Peter Christiansen | Attack - Centre-Forward | Denmark | Viking FK | 1999 | €1.8m |
| 24 |  Taichi Hara | Attack - Centre-Forward | Japan | Kyoto Sanga | 1999 | €1.2m |
| 25 |  Martin Sekulic | Attack - Centre-Forward | Croatia | Ural Yekaterinburg | 1999 | €1.2m |
| 26 |  Ibrahima Koné | Attack - Centre-Forward | Mali | UD Almería | 1999 | €1.8m |
| 27 |  Aké Loba | Attack - Centre-Forward | Cote d'Ivoire | Without Club | 1998 | €1.2m |
| 28 |  Pape Habib Guèye | Attack - Centre-Forward | Senegal | Kasimpasa | 1999 | €1.2m |
| 29 |  Djordje Jovanovic | Attack - Centre-Forward | Serbia | Maccabi Haifa | 1999 | €1.0m |
| 30 |  Ibrahima Niane | Attack - Centre-Forward | Senegal France | Without Club | 1999 | €1.0m |