| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Federico Viñas | Attack - Centre-Forward | Uruguay | Real Oviedo | 1998 | €2.0m |
| 2 |  Aiyegun Tosin | Attack - Centre-Forward | Benin Nigeria | FC Lorient | 1998 | €2.0m |
| 3 |  Bissoli | Attack - Centre-Forward | Brazil | Buriram United | 1998 | €2.0m |
| 4 |  Benjamin Källman | Attack - Centre-Forward | Finland | Hannover 96 | 1998 | €2.0m |
| 5 |  Maximiliano Romero | Attack - Centre-Forward | Argentina | CD O'Higgins | 1999 | €2.0m |
| 6 |  Mileta Rajović | Attack - Centre-Forward | Denmark Montenegro | Legia Warszawa | 1999 | €2.0m |
| 7 |  Dylan Vente | Attack - Centre-Forward | Suriname Netherlands | SC Heerenveen | 1999 | €2.0m |
| 8 |  Danilo | Attack - Centre-Forward | Brazil | Rangers FC | 1999 | €2.0m |
| 9 |  Urko Izeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1999 | €2.0m |
| 10 |  Fernando | Attack - Centre-Forward | Brazil | Red Bull Bragantino | 1999 | €2.0m |
| 11 |  Manuel De Luca | Attack - Centre-Forward | Italy | US Cremonese | 1998 | €2.0m |
| 12 |  Ignatius Ganago | Attack - Centre-Forward | Cameroon Nigeria | New England Revolution | 1999 | €2.0m |
| 13 |  Fraser Hornby | Attack - Centre-Forward | Scotland England | SV Darmstadt 98 | 1999 | €2.0m |
| 14 |  Erison | Attack - Centre-Forward | Brazil | Kawasaki Frontale | 1999 | €2.0m |
| 15 |  Miguel de la Fuente | Attack - Centre-Forward | Spain | CD Leganés | 1999 | €2.0m |
| 16 |  Nahuel Bustos | Attack - Centre-Forward | Argentina | CA Talleres | 1998 | €2.2m |
| 17 |  Theo Bair | Attack - Centre-Forward | Canada Jamaica | FC Lausanne-Sport | 1999 | €1.8m |
| 18 |  Iké Ugbo | Attack - Centre-Forward | Canada England | Sheffield Wednesday | 1998 | €2.2m |
| 19 |  Marcus Forss | Attack - Centre-Forward | Finland | Bolton Wanderers | 1999 | €2.2m |
| 20 |  Aurélien Scheidler | Attack - Centre-Forward | France | Royal Charleroi SC | 1998 | €1.8m |
| 21 |  Milan Iloski | Attack - Centre-Forward | United States North Macedonia | Philadelphia Union | 1999 | €1.8m |
| 22 |  Ibrahima Koné | Attack - Centre-Forward | Mali | UD Almería | 1999 | €1.8m |
| 23 |  Federico Girotti | Attack - Centre-Forward | Argentina Italy | CA Talleres | 1999 | €2.2m |
| 24 |  Pedro Mendes | Attack - Centre-Forward | Portugal | Modena FC | 1999 | €1.7m |
| 25 |  Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 26 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |
| 27 |  Egor Golenkov | Attack - Centre-Forward | Russia | FC Rostov | 1999 | €2.5m |
| 28 |  Lautaro Díaz | Attack - Centre-Forward | Argentina | Santos FC | 1998 | €1.5m |
| 29 |  Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 30 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |