| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Vinicius Mello | Attack - Centre-Forward | Brazil United Arab Emirates | Al-Jazira Club | 2002 | €1.2m |
| 2 |  Alexandre Jesus | Attack - Centre-Forward | Brazil | FC Orenburg | 2001 | €1.2m |
| 3 |  Suphanat Mueanta | Attack - Centre-Forward | Thailand | Buriram United | 2002 | €1.2m |
| 4 |  Mykola Kukharevych | Attack - Centre-Forward | Ukraine | Slovan Bratislava | 2001 | €1.2m |
| 5 |  Mikkel Kaufmann | Attack - Centre-Forward | Denmark | 1.FC Heidenheim 1846 | 2001 | €1.2m |
| 6 |  Nejc Gradisar | Attack - Centre-Forward | Slovenia | Al Ahly FC | 2002 | €1.2m |
| 7 |  Santiago Muñóz | Attack - Centre-Forward | Mexico United States | Sporting Kansas City | 2002 | €1.0m |
| 8 |  Moïse Sahi Dion | Attack - Centre-Forward | Cote d'Ivoire Mali | FCV Dender EH | 2001 | €1.0m |
| 9 |  André Henrique | Attack - Centre-Forward | Brazil | Grêmio Foot-Ball Porto Alegrense | 2001 | €1.0m |
| 10 |  Martin Minchev | Attack - Centre-Forward | Bulgaria | Cracovia | 2001 | €1.0m |
| 11 |  Emir Kaan Gültekin | Attack - Centre-Forward | Türkiye | Istanbulspor | 2000 | €1.4m |
| 12 |  Raimonds Krollis | Attack - Centre-Forward | Latvia | FC Slovan Liberec | 2001 | €1.0m |
| 13 |  Baton Zabergja | Attack - Centre-Forward | Kosovo Albania | Metalist 1925 Kharkiv | 2001 | €1.0m |
| 14 |  Zini | Attack - Centre-Forward | Angola | AEK Athens | 2002 | €1.0m |
| 15 |  Marvin Cuni | Attack - Centre-Forward | Albania Germany | UC Sampdoria | 2001 | €1.0m |
| 16 |  Eddie Salcedo | Attack - Centre-Forward | Italy Colombia | OFI Crete FC | 2001 | €1.0m |
| 17 |  Fabri | Attack - Centre-Forward | Brazil Spain | Esporte Clube Vitória | 2000 | €1.0m |
| 18 |  Reginaldo Ramires | Attack - Centre-Forward | Brazil | Riga FC | 2001 | €1.0m |
| 19 |  Kion Etete | Attack - Centre-Forward | England Nigeria | Rotherham United | 2001 | €1.0m |
| 20 |  Omar Faraj | Attack - Centre-Forward | Palestine Sweden | Zamalek SC | 2002 | €1.0m |
| 21 |  Anosike Ementa | Attack - Centre-Forward | Denmark Nigeria | Zulte Waregem | 2002 | €1.0m |
| 22 |  Daniel Barrea | Attack - Centre-Forward | Argentina | CD Godoy Cruz Antonio Tomba | 2001 | €1.0m |
| 23 |  Alioune Ndoye | Attack - Centre-Forward | Senegal | Vitória Guimarães SC | 2001 | €1.0m |
| 24 |  Youssouph Badji | Attack - Centre-Forward | Senegal | Aarhus GF | 2001 | €1.0m |
| 25 |  Kieron Bowie | Attack - Centre-Forward | Scotland | Hibernian FC | 2002 | €1.0m |
| 26 |  Assad Al-Hamlawi | Attack - Centre-Forward | Palestine Sweden | CS Universitatea Craiova | 2000 | €1.0m |
| 27 |  Alberto Marí | Attack - Centre-Forward | Spain | CD Mirandés | 2001 | €1.0m |
| 28 |  Brayan Gil | Attack - Centre-Forward | El Salvador Colombia | Baltika Kaliningrad | 2001 | €1.0m |
| 29 |  Duarte Moreira | Attack - Centre-Forward | Portugal | Bryne FK | 2001 | €1.0m |
| 30 |  Giuseppe Di Serio | Attack - Centre-Forward | Italy | Spezia Calcio | 2001 | €1.0m |