| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mariano Díaz | Attack - Centre-Forward | Dominican Republic Spain | Deportivo Alavés | 1993 | €0.8m |
| 2 |  Ahmed Hassan | Attack - Centre-Forward | Egypt Portugal | Al-Ettifaq FC | 1993 | €0.8m |
| 3 |  Kenan Kodro | Attack - Centre-Forward | Bosnia-Herzegovina Spain | Real Zaragoza | 1993 | €0.8m |
| 4 |  Michael Frey | Attack - Centre-Forward | Switzerland | Queens Park Rangers | 1994 | €0.8m |
| 5 |  Diego Rubio | Attack - Centre-Forward | Chile Germany | Austin FC | 1993 | €0.8m |
| 6 |  Higinio Marín | Attack - Centre-Forward | Spain | Albacete Balompié | 1993 | €0.8m |
| 7 |  Michael Santos | Attack - Centre-Forward | Uruguay | CA Vélez Sarsfield | 1993 | €0.8m |
| 8 |  Yusupha Njie | Attack - Centre-Forward | The Gambia | Al-Markhiya SC | 1994 | €0.8m |
| 9 |  Franck Boli | Attack - Centre-Forward | Cote d'Ivoire | Wadi Degla FC | 1993 | €0.8m |
| 10 |  Adrián Balboa | Attack - Centre-Forward | Uruguay | Racing Club | 1994 | €0.8m |
| 11 |  Gerard Deulofeu | Attack - Centre-Forward | Spain | Without Club | 1994 | €0.8m |
| 12 |  Branimir Hrgota | Attack - Centre-Forward | Sweden Croatia | SpVgg Greuther Fürth | 1993 | €0.8m |
| 13 |  Tiago Orobó | Attack - Centre-Forward | Brazil | Jeonbuk Hyundai Motors | 1993 | €0.8m |
| 14 |  Jefté Betancor | Attack - Centre-Forward | Spain | Albacete Balompié | 1993 | €0.8m |
| 15 |  Alessandro Gabrielloni | Attack - Centre-Forward | Italy | SS Juve Stabia | 1994 | €0.9m |
| 16 |  Martin Boyle | Attack - Centre-Forward | Australia Scotland | Hibernian FC | 1993 | €0.7m |
| 17 |  Dino Islamovic | Attack - Centre-Forward | Montenegro Sweden | Rosenborg BK | 1994 | €0.7m |
| 18 |  Lucas Alario | Attack - Centre-Forward | Argentina Italy | Club Estudiantes de La Plata | 1992 | €0.7m |
| 19 |  Kasper Junker | Attack - Centre-Forward | Denmark | Nagoya Grampus | 1994 | €0.9m |
| 20 |  Christoffer Nyman | Attack - Centre-Forward | Sweden | IFK Norrköping | 1992 | €0.7m |
| 21 |  Ui-jo Hwang | Attack - Centre-Forward | Korea, South | Alanyaspor | 1992 | €0.7m |
| 22 |  Veton Berisha | Attack - Centre-Forward | Norway | Viking FK | 1994 | €0.7m |
| 23 |  Yuya Yamagishi | Attack - Centre-Forward | Japan | Nagoya Grampus | 1993 | €0.7m |
| 24 |  Ally Samatta | Attack - Centre-Forward | Tanzania | Le Havre AC | 1992 | €0.9m |
| 25 |  Jamal Lowe | Attack - Centre-Forward | Jamaica England | Sheffield Wednesday | 1994 | €0.9m |
| 26 |  Jan Kliment | Attack - Centre-Forward | Czech Republic Slovakia | SK Sigma Olomouc | 1993 | €0.9m |
| 27 |  Umut Nayir | Attack - Centre-Forward | Türkiye | Konyaspor | 1993 | €0.7m |
| 28 |  Zinho Gano | Attack - Centre-Forward | Guinea-Bissau Belgium | Al-Raed SFC | 1993 | €0.7m |
| 29 |  Zé Roberto | Attack - Centre-Forward | Brazil | Sport Club do Recife | 1993 | €0.7m |
| 30 |  Jean-Pierre Nsame | Attack - Centre-Forward | Cameroon France | Legia Warszawa | 1993 | €0.7m |