| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Arnaud Kalimuendo | Attack - Centre-Forward | France DR Congo | Nottingham Forest | 2002 | €22.0m |
| 2 |  Elye Wahi | Attack - Centre-Forward | France Cote d'Ivoire | Eintracht Frankfurt | 2003 | €22.0m |
| 3 |  Yuri Alberto | Attack - Centre-Forward | Brazil | Sport Club Corinthians Paulista | 2001 | €22.0m |
| 4 |  Thierno Barry | Attack - Centre-Forward | France Guinea | Everton FC | 2002 | €20.0m |
| 5 |  Fábio Silva | Attack - Centre-Forward | Portugal | Borussia Dortmund | 2002 | €20.0m |
| 6 |  Rodrigo Muniz | Attack - Centre-Forward | Brazil | Fulham FC | 2001 | €20.0m |
| 7 |  Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 8 |  Evann Guessand | Attack - Centre-Forward | Cote d'Ivoire France | Aston Villa | 2001 | €25.0m |
| 9 |  Folarin Balogun | Attack - Centre-Forward | United States England | AS Monaco | 2001 | €18.0m |
| 10 |  Igor Thiago | Attack - Centre-Forward | Brazil Bulgaria | Brentford FC | 2001 | €18.0m |
| 11 |  Ricardo Pepi | Attack - Centre-Forward | United States Mexico | PSV Eindhoven | 2003 | €16.0m |
| 12 |  Konstantin Tyukavin | Attack - Centre-Forward | Russia | Dynamo Moscow | 2002 | €16.0m |
| 13 |  El Bilal Touré | Attack - Centre-Forward | Mali Cote d'Ivoire | Besiktas JK | 2001 | €15.0m |
| 14 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 15 |  Vladyslav Vanat | Attack - Centre-Forward | Ukraine | Girona FC | 2002 | €15.0m |
| 16 |  Manfred Ugalde | Attack - Centre-Forward | Costa Rica | Spartak Moscow | 2002 | €15.0m |
| 17 |  Mathias Kvistgaarden | Attack - Centre-Forward | Denmark | Norwich City | 2002 | €15.0m |
| 18 |  Santiago Gimenez | Attack - Centre-Forward | Mexico Italy | AC Milan | 2001 | €30.0m |
| 19 |  Joshua Zirkzee | Attack - Centre-Forward | Netherlands Nigeria | Manchester United | 2001 | €30.0m |
| 20 |  Troy Parrott | Attack - Centre-Forward | Ireland | AZ Alkmaar | 2002 | €14.0m |
| 21 |  Luciano Gondou | Attack - Centre-Forward | Argentina Italy | Zenit St. Petersburg | 2001 | €12.0m |
| 22 |  Cameron Archer | Attack - Centre-Forward | England Jamaica | Southampton FC | 2001 | €12.0m |
| 23 |  Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 24 |  Tiago Tomás | Attack - Centre-Forward | Portugal | VfB Stuttgart | 2002 | €12.0m |
| 25 |  Armando Broja | Attack - Centre-Forward | Albania England | Burnley FC | 2001 | €12.0m |
| 26 |  Georginio Rutter | Attack - Centre-Forward | France Martinique | Brighton & Hove Albion | 2002 | €32.0m |
| 27 |  Rômulo | Attack - Centre-Forward | Brazil | RB Leipzig | 2002 | €11.0m |
| 28 |  Jay Stansfield | Attack - Centre-Forward | England | Birmingham City | 2002 | €11.0m |
| 29 |  Gift Orban | Attack - Centre-Forward | Nigeria Togo | Hellas Verona | 2002 | €10.0m |
| 30 |  Tom Cannon | Attack - Centre-Forward | Ireland England | Sheffield United | 2002 | €10.0m |