| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Maximilian Breunig | Attack - Centre-Forward | Germany | 1.FC Magdeburg | 2000 | €1.5m |
| 2 |  Diego García | Attack - Centre-Forward | Spain | CD Leganés | 2000 | €1.5m |
| 3 |  Imad Rondic | Attack - Centre-Forward | Bosnia-Herzegovina | Raków Częstochowa | 1999 | €1.5m |
| 4 |  Willy Agada | Attack - Centre-Forward | Nigeria | Real Salt Lake City | 1999 | €1.5m |
| 5 |  Amine Salama | Attack - Centre-Forward | France Morocco | Stade Reims | 2000 | €1.5m |
| 6 |  Semir Telalovic | Attack - Centre-Forward | Germany Bosnia-Herzegovina | 1.FC Nuremberg | 1999 | €1.5m |
| 7 |  Alfonso Alvarado | Attack - Centre-Forward | Mexico | Club León FC | 2000 | €1.5m |
| 8 |  Kevin Rodríguez | Attack - Centre-Forward | Ecuador | Union Saint-Gilloise | 2000 | €1.5m |
| 9 |  Ion Nicolaescu | Attack - Centre-Forward | Moldova Romania | Maccabi Tel Aviv | 1998 | €1.5m |
| 10 |  Daniel Mosquera | Attack - Centre-Forward | Colombia | Hellas Verona | 1999 | €1.5m |
| 11 |  Tomás Badaloni | Attack - Centre-Forward | Argentina Italy | Club Necaxa | 2000 | €1.5m |
| 12 |  Gustavo Coutinho | Attack - Centre-Forward | Brazil | Coritiba Foot Ball Club | 1999 | €1.4m |
| 13 |  Adolfo Gaich | Attack - Centre-Forward | Argentina Italy | Krylya Sovetov Samara | 1999 | €1.4m |
| 14 |  Gabriel Charpentier | Attack - Centre-Forward | Congo France | Cracovia | 1999 | €1.3m |
| 15 |  Guy Mbenza | Attack - Centre-Forward | Congo | Liaoning Tieren | 2000 | €1.7m |
| 16 |  Michael Obafemi | Attack - Centre-Forward | Ireland Nigeria | VfL Bochum | 2000 | €1.7m |
| 17 |  Nicholas Gioacchini | Attack - Centre-Forward | United States Italy | Asteras Aktor | 2000 | €1.3m |
| 18 |  Pedro Mendes | Attack - Centre-Forward | Portugal | Modena FC | 1999 | €1.7m |
| 19 |  Taisei Miyashiro | Attack - Centre-Forward | Japan | Vissel Kobe | 2000 | €1.3m |
| 20 |  Taichi Hara | Attack - Centre-Forward | Japan | Kyoto Sanga | 1999 | €1.2m |
| 21 |  Giacomo Vrioni | Attack - Centre-Forward | Albania Italy | CF Montréal | 1998 | €1.2m |
| 22 |  Wendel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2000 | €1.2m |
| 23 |  Theo Bair | Attack - Centre-Forward | Canada Jamaica | FC Lausanne-Sport | 1999 | €1.8m |
| 24 |  Timur Suleymanov | Attack - Centre-Forward | Russia | FC Rostov | 2000 | €1.2m |
| 25 |  Martin Sekulic | Attack - Centre-Forward | Croatia | Ural Yekaterinburg | 1999 | €1.2m |
| 26 |  Janderson | Attack - Centre-Forward | Brazil | Göztepe | 1999 | €1.2m |
| 27 |  Güven Yalçın | Attack - Centre-Forward | Türkiye Germany | Alanyaspor | 1999 | €1.2m |
| 28 |  Peter Christiansen | Attack - Centre-Forward | Denmark | Viking FK | 1999 | €1.8m |
| 29 |  Ole Romeny | Attack - Centre-Forward | Indonesia Netherlands | Oxford United | 2000 | €1.2m |
| 30 |  Pape Habib Guèye | Attack - Centre-Forward | Senegal | Kasimpasa | 1999 | €1.2m |