| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Luciano Gondou | Attack - Centre-Forward | Argentina Italy | Zenit St. Petersburg | 2001 | €12.0m |
| 2 |  Roberto Piccoli | Attack - Centre-Forward | Italy | ACF Fiorentina | 2001 | €12.0m |
| 3 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 4 |  Zeki Amdouni | Attack - Centre-Forward | Switzerland Türkiye | Burnley FC | 2000 | €12.0m |
| 5 |  Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 6 |  José Manuel López | Attack - Centre-Forward | Argentina | Sociedade Esportiva Palmeiras | 2000 | €12.0m |
| 7 |  Hugo Duro | Attack - Centre-Forward | Spain | Valencia CF | 1999 | €14.0m |
| 8 |  Kévin Denkey | Attack - Centre-Forward | Togo France | FC Cincinnati | 2000 | €14.0m |
| 9 |  Kasper Høgh | Attack - Centre-Forward | Denmark | FK Bodø/Glimt | 2000 | €10.0m |
| 10 |  Maroan Sannadi | Attack - Centre-Forward | Morocco Spain | Athletic Bilbao | 2001 | €10.0m |
| 11 |  Willem Geubbels | Attack - Centre-Forward | France Netherlands | Paris FC | 2001 | €10.0m |
| 12 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 13 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 14 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 15 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 16 |  David Strelec | Attack - Centre-Forward | Slovakia | Middlesbrough FC | 2001 | €8.0m |
| 17 |  Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 18 |  Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 19 |  Myron Boadu | Attack - Centre-Forward | Netherlands Ghana | PSV Eindhoven | 2001 | €7.0m |
| 20 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 21 |  Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 22 |  Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |
| 23 |  Ellis Simms | Attack - Centre-Forward | England | Coventry City | 2001 | €6.0m |
| 24 |  Danylo Sikan | Attack - Centre-Forward | Ukraine | Trabzonspor | 2001 | €6.0m |
| 25 |  Lyle Foster | Attack - Centre-Forward | South Africa | Burnley FC | 2000 | €6.0m |
| 26 |  Facundo Colidio | Attack - Centre-Forward | Argentina Italy | CA River Plate | 2000 | €6.0m |
| 27 |  Moussa Sylla | Attack - Centre-Forward | Mali France | FC Schalke 04 | 1999 | €6.0m |
| 28 |  Isaac Romero | Attack - Centre-Forward | Spain | Sevilla FC | 2000 | €6.0m |
| 29 |  Yorbe Vertessen | Attack - Centre-Forward | Belgium | Red Bull Salzburg | 2001 | €6.0m |
| 30 |  Kelvin Yeboah | Attack - Centre-Forward | Italy Ghana | Minnesota United FC | 2000 | €6.0m |