| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Goduine Koyalipou | Attack - Centre-Forward | Central African Republic France | Levante UD | 2000 | €2.5m |
| 2 |  Juan Carlos Arana | Attack - Centre-Forward | Spain | Racing Santander | 2000 | €2.5m |
| 3 |  Rafael Elias | Attack - Centre-Forward | Brazil | Kyoto Sanga | 1999 | €2.5m |
| 4 |  Bojan Miovski | Attack - Centre-Forward | North Macedonia | Rangers FC | 1999 | €2.5m |
| 5 |  Egor Golenkov | Attack - Centre-Forward | Russia | FC Rostov | 1999 | €2.5m |
| 6 |  Eduardo Guerrero | Attack - Centre-Forward | Panama | Dynamo Kyiv | 2000 | €2.5m |
| 7 |  Eduardo Aguirre | Attack - Centre-Forward | Mexico | Atlas Guadalajara | 1998 | €2.5m |
| 8 |  Milutin Osmajic | Attack - Centre-Forward | Montenegro | Preston North End | 1999 | €2.5m |
| 9 |  Kevin Viveros | Attack - Centre-Forward | Colombia | Club Athletico Paranaense | 2000 | €2.5m |
| 10 |  Vinícius Lopes | Attack - Centre-Forward | Brazil | CD Santa Clara | 1999 | €2.5m |
| 11 |  Iké Ugbo | Attack - Centre-Forward | Canada England | Sheffield Wednesday | 1998 | €2.2m |
| 12 |  Daryl Dike | Attack - Centre-Forward | United States Nigeria | West Bromwich Albion | 2000 | €2.8m |
| 13 |  Marcus Forss | Attack - Centre-Forward | Finland | Bolton Wanderers | 1999 | €2.2m |
| 14 |  Ola Brynhildsen | Attack - Centre-Forward | Norway | FK Bodø/Glimt | 1999 | €2.8m |
| 15 |  Aaron Connolly | Attack - Centre-Forward | Ireland | Leyton Orient | 2000 | €2.2m |
| 16 |  Federico Girotti | Attack - Centre-Forward | Argentina Italy | CA Talleres | 1999 | €2.2m |
| 17 |  Gennaro Borrelli | Attack - Centre-Forward | Italy | Cagliari Calcio | 2000 | €2.2m |
| 18 |  Danilo | Attack - Centre-Forward | Brazil | Rangers FC | 1999 | €2.0m |
| 19 |  Dylan Vente | Attack - Centre-Forward | Suriname Netherlands | SC Heerenveen | 1999 | €2.0m |
| 20 |  Maximiliano Romero | Attack - Centre-Forward | Argentina | CD O'Higgins | 1999 | €2.0m |
| 21 |  Mileta Rajović | Attack - Centre-Forward | Denmark Montenegro | Legia Warszawa | 1999 | €2.0m |
| 22 |  Urko Izeta | Attack - Centre-Forward | Spain | Athletic Bilbao | 1999 | €2.0m |
| 23 |  Miguel de la Fuente | Attack - Centre-Forward | Spain | CD Leganés | 1999 | €2.0m |
| 24 |  Aziz Yakubu | Attack - Centre-Forward | Ghana | Qingdao West Coast | 1998 | €2.0m |
| 25 |  Fernando | Attack - Centre-Forward | Brazil | Red Bull Bragantino | 1999 | €2.0m |
| 26 |  Fraser Hornby | Attack - Centre-Forward | Scotland England | SV Darmstadt 98 | 1999 | €2.0m |
| 27 |  Bruny Nsimba | Attack - Centre-Forward | Belgium Angola | FCV Dender EH | 2000 | €2.0m |
| 28 |  Juan José Perea | Attack - Centre-Forward | Colombia | FC Zürich | 2000 | €2.0m |
| 29 |  Ignatius Ganago | Attack - Centre-Forward | Cameroon Nigeria | New England Revolution | 1999 | €2.0m |
| 30 |  Erison | Attack - Centre-Forward | Brazil | Kawasaki Frontale | 1999 | €2.0m |