| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 2 |  El Bilal Touré | Attack - Centre-Forward | Mali Cote d'Ivoire | Besiktas JK | 2001 | €15.0m |
| 3 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 4 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 5 |  Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 6 |  Zeki Amdouni | Attack - Centre-Forward | Switzerland Türkiye | Burnley FC | 2000 | €12.0m |
| 7 |  Armando Broja | Attack - Centre-Forward | Albania England | Burnley FC | 2001 | €12.0m |
| 8 |  Roberto Piccoli | Attack - Centre-Forward | Italy | ACF Fiorentina | 2001 | €12.0m |
| 9 |  Luciano Gondou | Attack - Centre-Forward | Argentina Italy | Zenit St. Petersburg | 2001 | €12.0m |
| 10 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 11 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 12 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 13 |  José Manuel López | Attack - Centre-Forward | Argentina | Sociedade Esportiva Palmeiras | 2000 | €12.0m |
| 14 |  Folarin Balogun | Attack - Centre-Forward | United States England | AS Monaco | 2001 | €18.0m |
| 15 |  Igor Thiago | Attack - Centre-Forward | Brazil Bulgaria | Brentford FC | 2001 | €18.0m |
| 16 |  Kasper Høgh | Attack - Centre-Forward | Denmark | FK Bodø/Glimt | 2000 | €10.0m |
| 17 |  Tolu Arokodare | Attack - Centre-Forward | Nigeria | Wolverhampton Wanderers | 2000 | €18.0m |
| 18 |  Maroan Sannadi | Attack - Centre-Forward | Morocco Spain | Athletic Bilbao | 2001 | €10.0m |
| 19 |  Willem Geubbels | Attack - Centre-Forward | France Netherlands | Paris FC | 2001 | €10.0m |
| 20 |  Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 21 |  Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 22 |  David Strelec | Attack - Centre-Forward | Slovakia | Middlesbrough FC | 2001 | €8.0m |
| 23 |  Rodrigo Muniz | Attack - Centre-Forward | Brazil | Fulham FC | 2001 | €20.0m |
| 24 |  Myron Boadu | Attack - Centre-Forward | Netherlands Ghana | PSV Eindhoven | 2001 | €7.0m |
| 25 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 26 |  Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 27 |  Facundo Colidio | Attack - Centre-Forward | Argentina Italy | CA River Plate | 2000 | €6.0m |
| 28 |  Danylo Sikan | Attack - Centre-Forward | Ukraine | Trabzonspor | 2001 | €6.0m |
| 29 |  Mateo Pellegrino | Attack - Centre-Forward | Argentina Spain | Parma Calcio 1913 | 2001 | €6.0m |
| 30 |  Ransford Königsdörffer | Attack - Centre-Forward | Ghana Germany | Hamburger SV | 2001 | €6.0m |