| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Asier Villalibre | Attack - Centre-Forward | Spain | Racing Santander | 1997 | €1.2m |
| 2 |  Jordy Caicedo | Attack - Centre-Forward | Ecuador | Sporting Gijón | 1997 | €1.2m |
| 3 |  Zeca | Attack - Centre-Forward | Brazil | Shandong Taishan | 1997 | €1.2m |
| 4 |  Jesús Ocejo | Attack - Centre-Forward | Mexico | Santos Laguna | 1998 | €1.2m |
| 5 |  Jeremy Ebobisse | Attack - Centre-Forward | United States Cameroon | Los Angeles FC | 1997 | €1.2m |
| 6 |  Florian Ayé | Attack - Centre-Forward | France Benin | Servette FC | 1997 | €1.2m |
| 7 |  Vegard Erlien | Attack - Centre-Forward | Norway | Tromsø IL | 1998 | €1.2m |
| 8 |  Daniel Hanslik | Attack - Centre-Forward | Germany Poland | 1.FC Kaiserslautern | 1996 | €1.2m |
| 9 |  Aké Loba | Attack - Centre-Forward | Cote d'Ivoire | Without Club | 1998 | €1.2m |
| 10 |  Pedro Henrique | Attack - Centre-Forward | Brazil | Yunnan Yukun | 1996 | €1.3m |
| 11 |  Kaj Sierhuis | Attack - Centre-Forward | Netherlands | Fortuna Sittard | 1998 | €1.3m |
| 12 |  Sebastián Ferreira | Attack - Centre-Forward | Paraguay | Olimpia Asunción | 1998 | €1.3m |
| 13 |  Jizz Hornkamp | Attack - Centre-Forward | Netherlands | Heracles Almelo | 1998 | €1.3m |
| 14 |  Edson Carioca | Attack - Centre-Forward | Brazil | Mirassol Futebol Clube (SP) | 1997 | €1.0m |
| 15 |  Marcos André | Attack - Centre-Forward | Brazil Spain | Real Valladolid CF | 1996 | €1.0m |
| 16 |  Lelê | Attack - Centre-Forward | Brazil | Atlético Clube Goianiense | 1997 | €1.0m |
| 17 |  Umut Bozok | Attack - Centre-Forward | Türkiye France | Eyüpspor | 1996 | €1.4m |
| 18 |  Mourad El Ghezouani | Attack - Centre-Forward | Morocco Spain | Club Tijuana | 1998 | €1.4m |
| 19 |  Aaron Collins | Attack - Centre-Forward | Wales | Milton Keynes Dons | 1997 | €1.0m |
| 20 |  Dani Gómez | Attack - Centre-Forward | Spain | Real Zaragoza | 1998 | €1.0m |
| 21 |  André Clóvis | Attack - Centre-Forward | Brazil | Académico Viseu FC | 1997 | €1.0m |
| 22 |  Benjamin Tetteh | Attack - Centre-Forward | Ghana | NK Maribor | 1997 | €1.0m |
| 23 |  Mahir Emreli | Attack - Centre-Forward | Azerbaijan | 1.FC Kaiserslautern | 1997 | €1.0m |
| 24 |  Lion Lauberbach | Attack - Centre-Forward | Germany | KV Mechelen | 1998 | €1.0m |
| 25 |  Ryan Mmaee | Attack - Centre-Forward | Morocco Belgium | Omonia Nicosia | 1997 | €1.4m |
| 26 |  Sam Smith | Attack - Centre-Forward | England | Wrexham AFC | 1998 | €1.0m |
| 27 |  Federico Bonazzoli | Attack - Centre-Forward | Italy | US Cremonese | 1997 | €1.0m |
| 28 |  Anderson Silva | Attack - Centre-Forward | Brazil | Pafos FC | 1997 | €1.0m |
| 29 |  Fran Brodic | Attack - Centre-Forward | Croatia | Újpest FC | 1997 | €1.0m |
| 30 |  Thierry Ambrose | Attack - Centre-Forward | Guadeloupe France | KV Kortrijk | 1997 | €0.9m |