| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Pape Meïssa Ba | Attack - Centre-Forward | Senegal | Widzew Lodz | 1997 | €1.5m |
| 2 |  Ricardo Marín | Attack - Centre-Forward | Mexico | Puebla FC | 1998 | €1.5m |
| 3 |  Lautaro Díaz | Attack - Centre-Forward | Argentina | Santos FC | 1998 | €1.5m |
| 4 |  Benedikt Pichler | Attack - Centre-Forward | Austria | Hannover 96 | 1997 | €1.5m |
| 5 |  Ion Nicolaescu | Attack - Centre-Forward | Moldova Romania | Maccabi Tel Aviv | 1998 | €1.5m |
| 6 |  Imad Rondic | Attack - Centre-Forward | Bosnia-Herzegovina | Raków Częstochowa | 1999 | €1.5m |
| 7 |  Ryan Mmaee | Attack - Centre-Forward | Morocco Belgium | Omonia Nicosia | 1997 | €1.4m |
| 8 |  Mourad El Ghezouani | Attack - Centre-Forward | Morocco Spain | Club Tijuana | 1998 | €1.4m |
| 9 |  Adolfo Gaich | Attack - Centre-Forward | Argentina Italy | Krylya Sovetov Samara | 1999 | €1.4m |
| 10 |  Gustavo Coutinho | Attack - Centre-Forward | Brazil | Coritiba Foot Ball Club | 1999 | €1.4m |
| 11 |  Kaj Sierhuis | Attack - Centre-Forward | Netherlands | Fortuna Sittard | 1998 | €1.3m |
| 12 |  Sergio Córdova | Attack - Centre-Forward | Venezuela | BSC Young Boys | 1997 | €1.7m |
| 13 |  Jizz Hornkamp | Attack - Centre-Forward | Netherlands | Heracles Almelo | 1998 | €1.3m |
| 14 |  Sebastián Ferreira | Attack - Centre-Forward | Paraguay | Olimpia Asunción | 1998 | €1.3m |
| 15 |  Astrit Selmani | Attack - Centre-Forward | Kosovo Sweden | Shaanxi Union | 1997 | €1.8m |
| 16 |  Jordy Caicedo | Attack - Centre-Forward | Ecuador | Sporting Gijón | 1997 | €1.2m |
| 17 |  Jesús Ocejo | Attack - Centre-Forward | Mexico | Santos Laguna | 1998 | €1.2m |
| 18 |  Güven Yalçın | Attack - Centre-Forward | Türkiye Germany | Alanyaspor | 1999 | €1.2m |
| 19 |  Martin Sekulic | Attack - Centre-Forward | Croatia | Ural Yekaterinburg | 1999 | €1.2m |
| 20 |  Aké Loba | Attack - Centre-Forward | Cote d'Ivoire | Without Club | 1998 | €1.2m |
| 21 |  Aurélien Scheidler | Attack - Centre-Forward | France | Royal Charleroi SC | 1998 | €1.8m |
| 22 |  Asier Villalibre | Attack - Centre-Forward | Spain | Racing Santander | 1997 | €1.2m |
| 23 |  Giacomo Vrioni | Attack - Centre-Forward | Albania Italy | CF Montréal | 1998 | €1.2m |
| 24 |  Mickaël Biron | Attack - Centre-Forward | Martinique France | 1.FC Nuremberg | 1997 | €1.2m |
| 25 |  Vegard Erlien | Attack - Centre-Forward | Norway | Tromsø IL | 1998 | €1.2m |
| 26 |  Saulo Mineiro | Attack - Centre-Forward | Brazil | Shanghai Shenhua | 1997 | €1.8m |
| 27 |  Djordje Jovanovic | Attack - Centre-Forward | Serbia | Maccabi Haifa | 1999 | €1.0m |
| 28 |  Sam Smith | Attack - Centre-Forward | England | Wrexham AFC | 1998 | €1.0m |
| 29 |  Ibrahima Niane | Attack - Centre-Forward | Senegal France | Without Club | 1999 | €1.0m |
| 30 |  Mustapha Sangaré | Attack - Centre-Forward | Mali France | Levski Sofia | 1998 | €1.0m |