| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Toni Martínez | Attack - Centre-Forward | Spain | Deportivo Alavés | 1997 | €2.5m |
| 2 |  Chris Ramos | Attack - Centre-Forward | Spain United States | Botafogo de Futebol e Regatas | 1997 | €2.5m |
| 3 |  Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 4 |  Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 5 |  Prince Owusu | Attack - Centre-Forward | Germany Ghana | CF Montréal | 1997 | €2.5m |
| 6 |  Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 7 |  Kevin Nisbet | Attack - Centre-Forward | Scotland | Aberdeen FC | 1997 | €2.5m |
| 8 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 9 |  Dennis Eckert Ayensa | Attack - Centre-Forward | Germany Spain | Standard Liège | 1997 | €2.5m |
| 10 |  Landry Dimata | Attack - Centre-Forward | Belgium DR Congo | Pafos FC | 1997 | €2.5m |
| 11 |  Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 12 |  Oli McBurnie | Attack - Centre-Forward | Scotland England | Hull City | 1996 | €2.5m |
| 13 |  Chris Bedia | Attack - Centre-Forward | Cote d'Ivoire France | BSC Young Boys | 1996 | €2.5m |
| 14 |  Dawid Kownacki | Attack - Centre-Forward | Poland | Hertha BSC | 1997 | €2.5m |
| 15 |  Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 16 |  Antonio Sanabria | Attack - Centre-Forward | Paraguay Spain | US Cremonese | 1996 | €2.8m |
| 17 |  Jerry Yates | Attack - Centre-Forward | England | Luton Town | 1996 | €2.8m |
| 18 |  Matías Cóccaro | Attack - Centre-Forward | Uruguay Italy | Atlas Guadalajara | 1997 | €2.8m |
| 19 |  Yuma Suzuki | Attack - Centre-Forward | Japan | Kashima Antlers | 1996 | €2.2m |
| 20 |  Deniz Hümmet | Attack - Centre-Forward | Türkiye Sweden | Gamba Osaka | 1996 | €2.2m |
| 21 |  Erik Expósito | Attack - Centre-Forward | Spain | Al-Ahli SC | 1996 | €2.2m |
| 22 |  Gennaro Tutino | Attack - Centre-Forward | Italy | US Avellino 1912 | 1996 | €2.2m |
| 23 |  David Okereke | Attack - Centre-Forward | Nigeria | US Cremonese | 1997 | €2.2m |
| 24 |  Luca Waldschmidt | Attack - Centre-Forward | Germany | 1.FC Köln | 1996 | €2.0m |
| 25 |  Mario Soberón | Attack - Centre-Forward | Spain | Real Zaragoza | 1997 | €2.0m |
| 26 |  João Figueiredo | Attack - Centre-Forward | Malaysia Brazil | Johor Darul Ta'zim | 1996 | €2.0m |
| 27 |  Gelson | Attack - Centre-Forward | Angola Portugal | Al-Wakrah SC | 1996 | €2.0m |
| 28 |  Juninho | Attack - Centre-Forward | Brazil | CR Flamengo | 1996 | €2.0m |
| 29 |  Lucas Di Yorio | Attack - Centre-Forward | Argentina Italy | Club Universidad de Chile | 1996 | €2.0m |
| 30 |  Tim Skarke | Attack - Centre-Forward | Germany | 1.FC Union Berlin | 1996 | €2.0m |