| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Fashion Sakala | Attack - Centre-Forward | Zambia | Al-Fayha FC | 1997 | €4.0m |
| 2 |  Óscar Estupiñán | Attack - Centre-Forward | Colombia | FC Juárez | 1996 | €4.0m |
| 3 |  Sam Lammers | Attack - Centre-Forward | Netherlands | Twente Enschede FC | 1997 | €4.0m |
| 4 |  Jan Kuchta | Attack - Centre-Forward | Czech Republic | AC Sparta Prague | 1997 | €4.0m |
| 5 |  Ramón Miérez | Attack - Centre-Forward | Argentina | Al-Nasr SC (UAE) | 1997 | €4.0m |
| 6 |  Cryzan | Attack - Centre-Forward | Brazil | Shandong Taishan | 1996 | €4.0m |
| 7 |  Meschack Elia | Attack - Centre-Forward | DR Congo | Alanyaspor | 1997 | €4.0m |
| 8 |  Sasa Kalajdzic | Attack - Centre-Forward | Austria | LASK | 1997 | €4.0m |
| 9 |  Pedro Raul | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 1996 | €4.0m |
| 10 |  Christian Kouamé | Attack - Centre-Forward | Cote d'Ivoire Italy | ACF Fiorentina | 1997 | €4.0m |
| 11 |  Ross Stewart | Attack - Centre-Forward | Scotland | Southampton FC | 1996 | €4.0m |
| 12 |  Vakoun Bayo | Attack - Centre-Forward | Cote d'Ivoire | Udinese Calcio | 1997 | €4.0m |
| 13 |  Shamar Nicholson | Attack - Centre-Forward | Jamaica | Club Tijuana | 1997 | €3.8m |
| 14 |  Karlan Grant | Attack - Centre-Forward | England Scotland | West Bromwich Albion | 1997 | €3.8m |
| 15 |  Karol Swiderski | Attack - Centre-Forward | Poland | Panathinaikos FC | 1997 | €4.5m |
| 16 |  Alemão | Attack - Centre-Forward | Brazil Poland | Rayo Vallecano | 1998 | €3.5m |
| 17 |  Samuel Essende | Attack - Centre-Forward | DR Congo France | FC Augsburg | 1998 | €4.5m |
| 18 |  Léo | Attack - Centre-Forward | Brazil | Shanghai Port | 1997 | €3.5m |
| 19 |  Marius Mouandilmadji | Attack - Centre-Forward | Chad | Samsunspor | 1998 | €3.5m |
| 20 |  Cedric Teuchert | Attack - Centre-Forward | Germany | St. Louis CITY SC | 1997 | €3.5m |
| 21 |  Tobias Lauritsen | Attack - Centre-Forward | Norway | Sparta Rotterdam | 1997 | €3.5m |
| 22 |  Gue-sung Cho | Attack - Centre-Forward | Korea, South | FC Midtjylland | 1998 | €3.5m |
| 23 |  Mergim Berisha | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 1998 | €3.5m |
| 24 |  Milton Giménez | Attack - Centre-Forward | Argentina | CA Boca Juniors | 1996 | €3.5m |
| 25 |  Adam Bareiro | Attack - Centre-Forward | Paraguay | Fortaleza Esporte Clube | 1996 | €3.5m |
| 26 |  Kelechi Iheanacho | Attack - Centre-Forward | Nigeria | Celtic FC | 1996 | €4.5m |
| 27 |  Luka Jović | Attack - Centre-Forward | Serbia Bosnia-Herzegovina | AEK Athens | 1997 | €4.5m |
| 28 |  Keinan Davis | Attack - Centre-Forward | England Jamaica | Udinese Calcio | 1998 | €3.4m |
| 29 |  Aaron Boupendza | Attack - Centre-Forward | Gabon | --- | 1996 | €3.3m |
| 30 |  Makhtar Gueye | Attack - Centre-Forward | Senegal | Blackburn Rovers | 1997 | €3.0m |