| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Deniz Hümmet | Attack - Centre-Forward | Türkiye Sweden | Gamba Osaka | 1996 | €2.2m |
| 2 |  Jon Bautista | Attack - Centre-Forward | Spain | SD Eibar | 1995 | €2.2m |
| 3 |  Gennaro Tutino | Attack - Centre-Forward | Italy | US Avellino 1912 | 1996 | €2.2m |
| 4 |  Yuma Suzuki | Attack - Centre-Forward | Japan | Kashima Antlers | 1996 | €2.2m |
| 5 |  Tim Skarke | Attack - Centre-Forward | Germany | 1.FC Union Berlin | 1996 | €2.0m |
| 6 |  Lucas Di Yorio | Attack - Centre-Forward | Argentina Italy | Club Universidad de Chile | 1996 | €2.0m |
| 7 |  Luca Waldschmidt | Attack - Centre-Forward | Germany | 1.FC Köln | 1996 | €2.0m |
| 8 |  Gelson | Attack - Centre-Forward | Angola Portugal | Al-Wakrah SC | 1996 | €2.0m |
| 9 |  João Figueiredo | Attack - Centre-Forward | Malaysia Brazil | Johor Darul Ta'zim | 1996 | €2.0m |
| 10 |  Juninho | Attack - Centre-Forward | Brazil | CR Flamengo | 1996 | €2.0m |
| 11 |  Mario Soberón | Attack - Centre-Forward | Spain | Real Zaragoza | 1997 | €2.0m |
| 12 |  Kevin Nisbet | Attack - Centre-Forward | Scotland | Aberdeen FC | 1997 | €2.5m |
| 13 |  João Klauss | Attack - Centre-Forward | Brazil Italy | St. Louis CITY SC | 1997 | €2.5m |
| 14 |  Tino Kadewere | Attack - Centre-Forward | Zimbabwe | Aris Thessaloniki | 1996 | €2.5m |
| 15 |  Oli McBurnie | Attack - Centre-Forward | Scotland England | Hull City | 1996 | €2.5m |
| 16 |  Lawrence Shankland | Attack - Centre-Forward | Scotland | Heart of Midlothian FC | 1995 | €2.5m |
| 17 |  Sandro Ramírez | Attack - Centre-Forward | Spain | UD Las Palmas | 1995 | €2.5m |
| 18 |  Dennis Eckert Ayensa | Attack - Centre-Forward | Germany Spain | Standard Liège | 1997 | €2.5m |
| 19 |  Prince Owusu | Attack - Centre-Forward | Germany Ghana | CF Montréal | 1997 | €2.5m |
| 20 |  Chris Bedia | Attack - Centre-Forward | Cote d'Ivoire France | BSC Young Boys | 1996 | €2.5m |
| 21 |  Chris Ramos | Attack - Centre-Forward | Spain United States | Botafogo de Futebol e Regatas | 1997 | €2.5m |
| 22 |  Dawid Kownacki | Attack - Centre-Forward | Poland | Hertha BSC | 1997 | €2.5m |
| 23 |  Wesley Moraes | Attack - Centre-Forward | Brazil | Shenzhen Peng City | 1996 | €1.8m |
| 24 |  Ibrahim Sissoko | Attack - Centre-Forward | Mali France | VfL Bochum | 1995 | €1.8m |
| 25 |  Yuki Ohashi | Attack - Centre-Forward | Japan | Blackburn Rovers | 1996 | €1.8m |
| 26 |  Astrit Selmani | Attack - Centre-Forward | Kosovo Sweden | Shaanxi Union | 1997 | €1.8m |
| 27 |  Ryan Hardie | Attack - Centre-Forward | Scotland | Wrexham AFC | 1997 | €1.8m |
| 28 |  Alfredo Morelos | Attack - Centre-Forward | Colombia | Atlético Nacional | 1996 | €1.8m |
| 29 |  Saulo Mineiro | Attack - Centre-Forward | Brazil | Shanghai Shenhua | 1997 | €1.8m |
| 30 |  German Onugkha | Attack - Centre-Forward | Russia Nigeria | FC Copenhagen | 1996 | €1.8m |