| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Janderson | Attack - Centre-Forward | Brazil | Göztepe | 1999 | €1.2m |
| 2 |  Timur Suleymanov | Attack - Centre-Forward | Russia | FC Rostov | 2000 | €1.2m |
| 3 |  Giacomo Vrioni | Attack - Centre-Forward | Albania Italy | CF Montréal | 1998 | €1.2m |
| 4 |  Jesús Ocejo | Attack - Centre-Forward | Mexico | Santos Laguna | 1998 | €1.2m |
| 5 |  Martin Sekulic | Attack - Centre-Forward | Croatia | Ural Yekaterinburg | 1999 | €1.2m |
| 6 |  Güven Yalçın | Attack - Centre-Forward | Türkiye Germany | Alanyaspor | 1999 | €1.2m |
| 7 |  Pape Habib Guèye | Attack - Centre-Forward | Senegal | Kasimpasa | 1999 | €1.2m |
| 8 |  Gabriel Charpentier | Attack - Centre-Forward | Congo France | Cracovia | 1999 | €1.3m |
| 9 |  Ramiro Ruiz Rodríguez | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 2000 | €1.0m |
| 10 |  Alexander Ahl-Holmström | Attack - Centre-Forward | Sweden | 1.FC Magdeburg | 1999 | €1.0m |
| 11 |  Simon Elisor | Attack - Centre-Forward | France Guadeloupe | FC Famalicão | 1999 | €1.0m |
| 12 |  Simon Becher | Attack - Centre-Forward | United States | St. Louis CITY SC | 1999 | €1.0m |
| 13 |  Patrik Mijic | Attack - Centre-Forward | Croatia | TSV Hartberg | 1998 | €1.0m |
| 14 |  Djordje Jovanovic | Attack - Centre-Forward | Serbia | Maccabi Haifa | 1999 | €1.0m |
| 15 |  Adolfo Gaich | Attack - Centre-Forward | Argentina Italy | Krylya Sovetov Samara | 1999 | €1.4m |
| 16 |  Mustapha Sangaré | Attack - Centre-Forward | Mali France | Levski Sofia | 1998 | €1.0m |
| 17 |  Mohamed Badamosi | Attack - Centre-Forward | The Gambia | CFR Cluj | 1998 | €1.0m |
| 18 |  Daniel Paraschiv | Attack - Centre-Forward | Romania Moldova | Cultural Leonesa | 1999 | €1.0m |
| 19 |  Gustavo Coutinho | Attack - Centre-Forward | Brazil | Coritiba Foot Ball Club | 1999 | €1.4m |
| 20 |  Mourad El Ghezouani | Attack - Centre-Forward | Morocco Spain | Club Tijuana | 1998 | €1.4m |
| 21 |  Ester Sokler | Attack - Centre-Forward | Slovenia | FK Radnicki 1923 Kragujevac | 1999 | €1.0m |
| 22 |  Ibrahima Niane | Attack - Centre-Forward | Senegal France | Without Club | 1999 | €1.0m |
| 23 |  Gabriel Novaes | Attack - Centre-Forward | Brazil | Amazonas FC | 1999 | €1.0m |
| 24 |  Nazariy Rusyn | Attack - Centre-Forward | Ukraine | Arka Gdynia | 1998 | €1.0m |
| 25 |  Sydney van Hooijdonk | Attack - Centre-Forward | Netherlands | NAC Breda | 2000 | €1.0m |
| 26 |  Dani Gómez | Attack - Centre-Forward | Spain | Real Zaragoza | 1998 | €1.0m |
| 27 |  Ibrahim Diabate | Attack - Centre-Forward | Cote d'Ivoire | GAIS | 1999 | €1.0m |
| 28 |  Kikas | Attack - Centre-Forward | Portugal | CF Estrela Amadora | 1998 | €1.0m |
| 29 |  Diego García | Attack - Centre-Forward | Spain | CD Leganés | 2000 | €1.5m |
| 30 |  Daniel Mosquera | Attack - Centre-Forward | Colombia | Hellas Verona | 1999 | €1.5m |