| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Vitor Gabriel | Attack - Centre-Forward | Brazil | Gangwon FC | 2000 | €0.6m |
| 2 |  Yago Cariello | Attack - Centre-Forward | Brazil | Zhejiang FC | 1999 | €0.6m |
| 3 |  Young-wook Cho | Attack - Centre-Forward | Korea, South | FC Seoul | 1999 | €0.6m |
| 4 |  Charly Keita | Attack - Centre-Forward | France Cote d'Ivoire | Without Club | 1999 | €0.6m |
| 5 |  Florian Danho | Attack - Centre-Forward | France Cote d'Ivoire | Randers FC | 2000 | €0.6m |
| 6 |  Karol Czubak | Attack - Centre-Forward | Poland | Motor Lublin | 2000 | €0.6m |
| 7 |  Mounaïm El Idrissy | Attack - Centre-Forward | France Morocco | ESTAC Troyes | 1999 | €0.5m |
| 8 |  Malik Batmaz | Attack - Centre-Forward | Germany Türkiye | Preußen Münster | 2000 | €0.6m |
| 9 |  Javi Martón | Attack - Centre-Forward | Spain | SD Eibar | 1999 | €0.5m |
| 10 |  Nicolás Cordero | Attack - Centre-Forward | Argentina | Instituto ACC | 1999 | €0.5m |
| 11 |  Álex Millán | Attack - Centre-Forward | Spain | CD Leganés | 1999 | €0.5m |
| 12 |  Koen Kostons | Attack - Centre-Forward | Netherlands | PEC Zwolle | 1999 | €0.6m |
| 13 |  Roko Baturina | Attack - Centre-Forward | Croatia | AC Horsens | 2000 | €0.6m |
| 14 |  Florian Krüger | Attack - Centre-Forward | Germany | MSV Duisburg | 1999 | €0.5m |
| 15 |  Bryan Lasme | Attack - Centre-Forward | France Cote d'Ivoire | FC Schalke 04 | 1998 | €0.6m |
| 16 |  Tanto Olaofe | Attack - Centre-Forward | England Ghana | Charlton Athletic | 1999 | €0.5m |
| 17 |  Gabriel Barbosa | Attack - Centre-Forward | Brazil | Górnik Zabrze | 1999 | €0.6m |
| 18 |  Bruce Anderson | Attack - Centre-Forward | Scotland | Kilmarnock FC | 1998 | €0.5m |
| 19 |  Preston Judd | Attack - Centre-Forward | United States | San Jose Earthquakes | 1999 | €0.5m |
| 20 |  Marko Rakonjac | Attack - Centre-Forward | Montenegro Serbia | OFI Crete FC | 2000 | €0.5m |
| 21 |  Mondy Prunier | Attack - Centre-Forward | Haiti | KAS Eupen | 1999 | €0.6m |
| 22 |  Hacène Benali | Attack - Centre-Forward | Algeria France | Red Star FC | 1999 | €0.5m |
| 23 |  Kusini Yengi | Attack - Centre-Forward | Australia England | Aberdeen FC | 1999 | €0.5m |
| 24 |  Levente Szabó | Attack - Centre-Forward | Hungary | Eintracht Braunschweig | 1999 | €0.5m |
| 25 |  Luca Schuler | Attack - Centre-Forward | Germany | Hertha BSC | 1999 | €0.6m |
| 26 |  João Costa | Attack - Centre-Forward | Portugal | CD Santa Clara | 2000 | €0.5m |
| 27 |  Richmond Tachie | Attack - Centre-Forward | Germany Ghana | 1.FC Kaiserslautern | 1999 | €0.6m |
| 28 |  Cláudio Braga | Attack - Centre-Forward | Portugal | Heart of Midlothian FC | 1999 | €0.5m |
| 29 |  Frank Tsadjout | Attack - Centre-Forward | Italy Cameroon | Delfino Pescara 1936 | 1999 | €0.5m |
| 30 |  Benjamin Kimpioka | Attack - Centre-Forward | Sweden DR Congo | Sivasspor | 2000 | €0.6m |