| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Tobias Lauritsen | Attack - Centre-Forward | Norway | Sparta Rotterdam | 1997 | €3.5m |
| 2 |  Brandon Thomas-Asante | Attack - Centre-Forward | Ghana England | Coventry City | 1998 | €3.5m |
| 3 |  Léo | Attack - Centre-Forward | Brazil | Shanghai Port | 1997 | €3.5m |
| 4 |  Marius Mouandilmadji | Attack - Centre-Forward | Chad | Samsunspor | 1998 | €3.5m |
| 5 |  Mergim Berisha | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 1998 | €3.5m |
| 6 |  Gue-sung Cho | Attack - Centre-Forward | Korea, South | FC Midtjylland | 1998 | €3.5m |
| 7 |  Keinan Davis | Attack - Centre-Forward | England Jamaica | Udinese Calcio | 1998 | €3.4m |
| 8 |  Karlan Grant | Attack - Centre-Forward | England Scotland | West Bromwich Albion | 1997 | €3.8m |
| 9 |  Martijn Kaars | Attack - Centre-Forward | Netherlands | FC St. Pauli | 1999 | €4.0m |
| 10 |  Zan Celar | Attack - Centre-Forward | Slovenia | Fortuna Düsseldorf | 1999 | €4.0m |
| 11 |  Meschack Elia | Attack - Centre-Forward | DR Congo | Alanyaspor | 1997 | €4.0m |
| 12 |  Sasa Kalajdzic | Attack - Centre-Forward | Austria | LASK | 1997 | €4.0m |
| 13 |  Isac Lidberg | Attack - Centre-Forward | Sweden | SV Darmstadt 98 | 1998 | €4.0m |
| 14 |  George Hirst | Attack - Centre-Forward | Scotland England | Ipswich Town | 1999 | €4.0m |
| 15 |  Jérémy Le Douaron | Attack - Centre-Forward | France | Palermo FC | 1998 | €3.0m |
| 16 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |
| 17 |  Afimico Pululu | Attack - Centre-Forward | DR Congo France | Jagiellonia Bialystok | 1999 | €4.0m |
| 18 |  Christian Kouamé | Attack - Centre-Forward | Cote d'Ivoire Italy | ACF Fiorentina | 1997 | €4.0m |
| 19 |  Sam Lammers | Attack - Centre-Forward | Netherlands | Twente Enschede FC | 1997 | €4.0m |
| 20 |  André Silva | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 1997 | €4.0m |
| 21 |  Lukas Nmecha | Attack - Centre-Forward | Germany England | Leeds United | 1998 | €3.0m |
| 22 |  Dmitriy Vorobyov | Attack - Centre-Forward | Russia | Lokomotiv Moscow | 1997 | €3.0m |
| 23 |  Mateo Coronel | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 1998 | €3.0m |
| 24 |  Makhtar Gueye | Attack - Centre-Forward | Senegal | Blackburn Rovers | 1997 | €3.0m |
| 25 |  Oliver Burke | Attack - Centre-Forward | Scotland | 1.FC Union Berlin | 1997 | €3.0m |
| 26 |  Mohamed Bayo | Attack - Centre-Forward | Guinea France | Gaziantep FK | 1998 | €2.8m |
| 27 |  Matías Cóccaro | Attack - Centre-Forward | Uruguay Italy | Atlas Guadalajara | 1997 | €2.8m |
| 28 |  Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 29 |  Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 30 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |