| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Umar Sadiq | Attack - Centre-Forward | Nigeria | Real Sociedad | 1997 | €5.0m |
| 2 |  Giovanni Simeone | Attack - Centre-Forward | Argentina Spain | Torino FC | 1995 | €5.0m |
| 3 |  Cherif Ndiaye | Attack - Centre-Forward | Senegal | Samsunspor | 1996 | €5.0m |
| 4 |  Eldor Shomurodov | Attack - Centre-Forward | Uzbekistan | Basaksehir FK | 1995 | €5.0m |
| 5 |  Gabriel Barbosa | Attack - Centre-Forward | Brazil | Cruzeiro Esporte Clube | 1996 | €5.0m |
| 6 |  Kelechi Iheanacho | Attack - Centre-Forward | Nigeria | Celtic FC | 1996 | €4.5m |
| 7 |  Carlton Morris | Attack - Centre-Forward | England | Derby County | 1995 | €5.5m |
| 8 |  Bruno Duarte | Attack - Centre-Forward | Brazil Italy | Red Star Belgrade | 1996 | €4.5m |
| 9 |  Karol Swiderski | Attack - Centre-Forward | Poland | Panathinaikos FC | 1997 | €4.5m |
| 10 |  Adam Buksa | Attack - Centre-Forward | Poland | Udinese Calcio | 1996 | €6.0m |
| 11 |  Óscar Estupiñán | Attack - Centre-Forward | Colombia | FC Juárez | 1996 | €4.0m |
| 12 |  Rony | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 1995 | €6.0m |
| 13 |  Cryzan | Attack - Centre-Forward | Brazil | Shandong Taishan | 1996 | €4.0m |
| 14 |  Sebastián Driussi | Attack - Centre-Forward | Argentina Italy | CA River Plate | 1996 | €6.0m |
| 15 |  Vakoun Bayo | Attack - Centre-Forward | Cote d'Ivoire | Udinese Calcio | 1997 | €4.0m |
| 16 |  Jan Kuchta | Attack - Centre-Forward | Czech Republic | AC Sparta Prague | 1997 | €4.0m |
| 17 |  André Silva | Attack - Centre-Forward | Portugal | Elche CF | 1995 | €4.0m |
| 18 |  Pedro Raul | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 1996 | €4.0m |
| 19 |  Mama Baldé | Attack - Centre-Forward | Guinea-Bissau Portugal | Stade Brestois 29 | 1995 | €4.0m |
| 20 |  Rafael Borré | Attack - Centre-Forward | Colombia | Sport Club Internacional | 1995 | €6.0m |
| 21 |  M'Bala Nzola | Attack - Centre-Forward | Angola France | Pisa Sporting Club | 1996 | €6.0m |
| 22 |  Ross Stewart | Attack - Centre-Forward | Scotland | Southampton FC | 1996 | €4.0m |
| 23 |  Enzo Copetti | Attack - Centre-Forward | Argentina | CA Rosario Central | 1996 | €3.8m |
| 24 |  Efthymios Koulouris | Attack - Centre-Forward | Greece | Al-Ula FC | 1996 | €3.5m |
| 25 |  Cyle Larin | Attack - Centre-Forward | Canada Jamaica | Feyenoord Rotterdam | 1995 | €3.5m |
| 26 |  Jhonder Cádiz | Attack - Centre-Forward | Venezuela | CF Pachuca | 1995 | €3.5m |
| 27 |  Lucas Boyé | Attack - Centre-Forward | Argentina Italy | Deportivo Alavés | 1996 | €3.5m |
| 28 |  Milton Giménez | Attack - Centre-Forward | Argentina | CA Boca Juniors | 1996 | €3.5m |
| 29 |  Adam Bareiro | Attack - Centre-Forward | Paraguay | Fortaleza Esporte Clube | 1996 | €3.5m |
| 30 |  Carlos Vinícius | Attack - Centre-Forward | Brazil | Grêmio Foot-Ball Porto Alegrense | 1995 | €3.5m |