| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Maximilian Breunig | Attack - Centre-Forward | Germany | 1.FC Magdeburg | 2000 | €1.5m |
| 2 |  Leandro Godoy | Attack - Centre-Forward | Argentina | CSKA Sofia | 2001 | €1.5m |
| 3 |  Shkelqim Vladi | Attack - Centre-Forward | Kosovo Switzerland | FC St. Gallen 1879 | 2000 | €1.5m |
| 4 |  Amine Salama | Attack - Centre-Forward | France Morocco | Stade Reims | 2000 | €1.5m |
| 5 |  Iván Romero | Attack - Centre-Forward | Spain | Levante UD | 2001 | €1.5m |
| 6 |  Mao Hosoya | Attack - Centre-Forward | Japan | Kashiwa Reysol | 2001 | €1.5m |
| 7 |  Tomás Badaloni | Attack - Centre-Forward | Argentina Italy | Club Necaxa | 2000 | €1.5m |
| 8 |  Nik Prelec | Attack - Centre-Forward | Slovenia | Oxford United | 2001 | €1.5m |
| 9 |  Amirhossein Hosseinzadeh | Attack - Centre-Forward | Iran | Tractor FC | 2000 | €1.5m |
| 10 |  Emir Kaan Gültekin | Attack - Centre-Forward | Türkiye | Istanbulspor | 2000 | €1.4m |
| 11 |  Taisei Miyashiro | Attack - Centre-Forward | Japan | Vissel Kobe | 2000 | €1.3m |
| 12 |  Michael Obafemi | Attack - Centre-Forward | Ireland Nigeria | VfL Bochum | 2000 | €1.7m |
| 13 |  Nicholas Gioacchini | Attack - Centre-Forward | United States Italy | Asteras Aktor | 2000 | €1.3m |
| 14 |  Max Fenger | Attack - Centre-Forward | Denmark | IFK Göteborg | 2001 | €1.8m |
| 15 |  Alexandre Jesus | Attack - Centre-Forward | Brazil | FC Orenburg | 2001 | €1.2m |
| 16 |  Ole Romeny | Attack - Centre-Forward | Indonesia Netherlands | Oxford United | 2000 | €1.2m |
| 17 |  Wendel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2000 | €1.2m |
| 18 |  Isaak Davies | Attack - Centre-Forward | Wales | Cardiff City | 2001 | €1.2m |
| 19 |  Mykola Kukharevych | Attack - Centre-Forward | Ukraine | Slovan Bratislava | 2001 | €1.2m |
| 20 |  Gamid Agalarov | Attack - Centre-Forward | Russia | Dinamo Makhachkala | 2000 | €1.2m |
| 21 |  Mikkel Kaufmann | Attack - Centre-Forward | Denmark | 1.FC Heidenheim 1846 | 2001 | €1.2m |
| 22 |  Mohanad Ali | Attack - Centre-Forward | Iraq | Dibba SCC | 2000 | €1.2m |
| 23 |  André Henrique | Attack - Centre-Forward | Brazil | Grêmio Foot-Ball Porto Alegrense | 2001 | €1.0m |
| 24 |  Jessic Ngankam | Attack - Centre-Forward | Germany Cameroon | Eintracht Frankfurt | 2000 | €1.0m |
| 25 |  Moritz Broschinski | Attack - Centre-Forward | Germany | FC Basel 1893 | 2000 | €2.0m |
| 26 |  Andri Gudjohnsen | Attack - Centre-Forward | Iceland | Blackburn Rovers | 2002 | €2.0m |
| 27 |  Kaly Sène | Attack - Centre-Forward | Senegal | Middlesbrough FC | 2001 | €2.0m |
| 28 |  Vladislav Blănuță | Attack - Centre-Forward | Romania Moldova | Dynamo Kyiv | 2002 | €2.0m |
| 29 |  Juanmi Latasa | Attack - Centre-Forward | Spain | Real Valladolid CF | 2001 | €2.0m |
| 30 |  Kion Etete | Attack - Centre-Forward | England Nigeria | Rotherham United | 2001 | €1.0m |