| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mario Soberón | Attack - Centre-Forward | Spain | Real Zaragoza | 1997 | €2.0m |
| 2 |  Manuel De Luca | Attack - Centre-Forward | Italy | US Cremonese | 1998 | €2.0m |
| 3 |  Aiyegun Tosin | Attack - Centre-Forward | Benin Nigeria | FC Lorient | 1998 | €2.0m |
| 4 |  Aziz Yakubu | Attack - Centre-Forward | Ghana | Qingdao West Coast | 1998 | €2.0m |
| 5 |  Benjamin Källman | Attack - Centre-Forward | Finland | Hannover 96 | 1998 | €2.0m |
| 6 |  Federico Viñas | Attack - Centre-Forward | Uruguay | Real Oviedo | 1998 | €2.0m |
| 7 |  Iké Ugbo | Attack - Centre-Forward | Canada England | Sheffield Wednesday | 1998 | €2.2m |
| 8 |  David Okereke | Attack - Centre-Forward | Nigeria | US Cremonese | 1997 | €2.2m |
| 9 |  Nahuel Bustos | Attack - Centre-Forward | Argentina | CA Talleres | 1998 | €2.2m |
| 10 |  Ryan Hardie | Attack - Centre-Forward | Scotland | Wrexham AFC | 1997 | €1.8m |
| 11 |  Aurélien Scheidler | Attack - Centre-Forward | France | Royal Charleroi SC | 1998 | €1.8m |
| 12 |  Saulo Mineiro | Attack - Centre-Forward | Brazil | Shanghai Shenhua | 1997 | €1.8m |
| 13 |  Astrit Selmani | Attack - Centre-Forward | Kosovo Sweden | Shaanxi Union | 1997 | €1.8m |
| 14 |  Sergio Córdova | Attack - Centre-Forward | Venezuela | BSC Young Boys | 1997 | €1.7m |
| 15 |  Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 16 |  Toni Martínez | Attack - Centre-Forward | Spain | Deportivo Alavés | 1997 | €2.5m |
| 17 |  Ángel Rodado | Attack - Centre-Forward | Spain | Wisla Kraków | 1997 | €1.5m |
| 18 |  Pape Meïssa Ba | Attack - Centre-Forward | Senegal | Widzew Lodz | 1997 | €1.5m |
| 19 |  Lautaro Díaz | Attack - Centre-Forward | Argentina | Santos FC | 1998 | €1.5m |
| 20 |  Kevin Nisbet | Attack - Centre-Forward | Scotland | Aberdeen FC | 1997 | €2.5m |
| 21 |  Chris Ramos | Attack - Centre-Forward | Spain United States | Botafogo de Futebol e Regatas | 1997 | €2.5m |
| 22 |  Ricardo Marín | Attack - Centre-Forward | Mexico | Puebla FC | 1998 | €1.5m |
| 23 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 24 |  Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 25 |  Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 26 |  Ion Nicolaescu | Attack - Centre-Forward | Moldova Romania | Maccabi Tel Aviv | 1998 | €1.5m |
| 27 |  Dawid Kownacki | Attack - Centre-Forward | Poland | Hertha BSC | 1997 | €2.5m |
| 28 |  Jacob Brown | Attack - Centre-Forward | Scotland England | Luton Town | 1998 | €2.5m |
| 29 |  Benedikt Pichler | Attack - Centre-Forward | Austria | Hannover 96 | 1997 | €1.5m |
| 30 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |