| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Luciano Gondou | Attack - Centre-Forward | Argentina Italy | Zenit St. Petersburg | 2001 | €12.0m |
| 2 | Roberto Piccoli | Attack - Centre-Forward | Italy | ACF Fiorentina | 2001 | €12.0m |
| 3 | José Manuel López | Attack - Centre-Forward | Argentina | Sociedade Esportiva Palmeiras | 2000 | €12.0m |
| 4 | Armando Broja | Attack - Centre-Forward | Albania England | Burnley FC | 2001 | €12.0m |
| 5 | Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 6 | Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 7 | Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 8 | Kévin Denkey | Attack - Centre-Forward | Togo France | FC Cincinnati | 2000 | €14.0m |
| 9 | Maroan Sannadi | Attack - Centre-Forward | Morocco Spain | Athletic Bilbao | 2001 | €10.0m |
| 10 | Willem Geubbels | Attack - Centre-Forward | France Netherlands | Paris FC | 2001 | €10.0m |
| 11 | Kasper Høgh | Attack - Centre-Forward | Denmark | FK Bodø/Glimt | 2000 | €10.0m |
| 12 | Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 13 | Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 14 | Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 15 | El Bilal Touré | Attack - Centre-Forward | Mali Cote d'Ivoire | Besiktas JK | 2001 | €15.0m |
| 16 | Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 17 | Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 18 | David Strelec | Attack - Centre-Forward | Slovakia | Middlesbrough FC | 2001 | €8.0m |
| 19 | Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 20 | Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 21 | Myron Boadu | Attack - Centre-Forward | Netherlands Ghana | PSV Eindhoven | 2001 | €7.0m |
| 22 | Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 23 | Lyle Foster | Attack - Centre-Forward | South Africa | Burnley FC | 2000 | €6.0m |
| 24 | Isaac Romero | Attack - Centre-Forward | Spain | Sevilla FC | 2000 | €6.0m |
| 25 | Mateo Pellegrino | Attack - Centre-Forward | Argentina Spain | Parma Calcio 1913 | 2001 | €6.0m |
| 26 | Yorbe Vertessen | Attack - Centre-Forward | Belgium | Red Bull Salzburg | 2001 | €6.0m |
| 27 | Danylo Sikan | Attack - Centre-Forward | Ukraine | Trabzonspor | 2001 | €6.0m |
| 28 | Ransford Königsdörffer | Attack - Centre-Forward | Ghana Germany | Hamburger SV | 2001 | €6.0m |
| 29 | Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |
| 30 | Ellis Simms | Attack - Centre-Forward | England | Coventry City | 2001 | €6.0m |
Luciano Gondou
Roberto Piccoli
José Manuel López
Armando Broja
Thijs Dallinga
Benedict Hollerbach
Wilson Isidor
Kévin Denkey
Maroan Sannadi
Willem Geubbels
Kasper Høgh
Nikola Krstović
Igor Jesus
Fotis Ioannidis
El Bilal Touré
Josh Sargent
Vitinha
David Strelec
Tyrese Campbell
Estéban Lepaul
Myron Boadu
Adam Idah
Lyle Foster
Isaac Romero
Mateo Pellegrino
Yorbe Vertessen
Danylo Sikan
Ransford Königsdörffer
Casper Tengstedt
Ellis Simms