| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 2 |  Landry Dimata | Attack - Centre-Forward | Belgium DR Congo | Pafos FC | 1997 | €2.5m |
| 3 |  Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 4 |  Eduardo Aguirre | Attack - Centre-Forward | Mexico | Atlas Guadalajara | 1998 | €2.5m |
| 5 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |
| 6 |  Toni Martínez | Attack - Centre-Forward | Spain | Deportivo Alavés | 1997 | €2.5m |
| 7 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 8 |  Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 9 |  Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 10 |  Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 11 |  Matías Cóccaro | Attack - Centre-Forward | Uruguay Italy | Atlas Guadalajara | 1997 | €2.8m |
| 12 |  Nahuel Bustos | Attack - Centre-Forward | Argentina | CA Talleres | 1998 | €2.2m |
| 13 |  David Okereke | Attack - Centre-Forward | Nigeria | US Cremonese | 1997 | €2.2m |
| 14 |  Iké Ugbo | Attack - Centre-Forward | Canada England | Sheffield Wednesday | 1998 | €2.2m |
| 15 |  Mohamed Bayo | Attack - Centre-Forward | Guinea France | Gaziantep FK | 1998 | €2.8m |
| 16 |  Bissoli | Attack - Centre-Forward | Brazil | Buriram United | 1998 | €2.0m |
| 17 |  Mateo Coronel | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 1998 | €3.0m |
| 18 |  Aziz Yakubu | Attack - Centre-Forward | Ghana | Qingdao West Coast | 1998 | €2.0m |
| 19 |  Federico Viñas | Attack - Centre-Forward | Uruguay | Real Oviedo | 1998 | €2.0m |
| 20 |  Lukas Nmecha | Attack - Centre-Forward | Germany England | Leeds United | 1998 | €3.0m |
| 21 |  Fernando | Attack - Centre-Forward | Brazil | Red Bull Bragantino | 1999 | €2.0m |
| 22 |  Aiyegun Tosin | Attack - Centre-Forward | Benin Nigeria | FC Lorient | 1998 | €2.0m |
| 23 |  Makhtar Gueye | Attack - Centre-Forward | Senegal | Blackburn Rovers | 1997 | €3.0m |
| 24 |  Manuel De Luca | Attack - Centre-Forward | Italy | US Cremonese | 1998 | €2.0m |
| 25 |  Danilo | Attack - Centre-Forward | Brazil | Rangers FC | 1999 | €2.0m |
| 26 |  Mario Soberón | Attack - Centre-Forward | Spain | Real Zaragoza | 1997 | €2.0m |
| 27 |  Dmitriy Vorobyov | Attack - Centre-Forward | Russia | Lokomotiv Moscow | 1997 | €3.0m |
| 28 |  Benjamin Källman | Attack - Centre-Forward | Finland | Hannover 96 | 1998 | €2.0m |
| 29 |  Ignatius Ganago | Attack - Centre-Forward | Cameroon Nigeria | New England Revolution | 1999 | €2.0m |
| 30 |  Maximiliano Romero | Attack - Centre-Forward | Argentina | CD O'Higgins | 1999 | €2.0m |