| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Georges Mikautadze | Attack - Centre-Forward | Georgia France | Villarreal CF | 2000 | €22.0m |
| 2 |  Yuri Alberto | Attack - Centre-Forward | Brazil | Sport Club Corinthians Paulista | 2001 | €22.0m |
| 3 |  Rodrigo Muniz | Attack - Centre-Forward | Brazil | Fulham FC | 2001 | €20.0m |
| 4 |  Evann Guessand | Attack - Centre-Forward | Cote d'Ivoire France | Aston Villa | 2001 | €25.0m |
| 5 |  Folarin Balogun | Attack - Centre-Forward | United States England | AS Monaco | 2001 | €18.0m |
| 6 |  Igor Thiago | Attack - Centre-Forward | Brazil Bulgaria | Brentford FC | 2001 | €18.0m |
| 7 |  Tolu Arokodare | Attack - Centre-Forward | Nigeria | Wolverhampton Wanderers | 2000 | €18.0m |
| 8 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 9 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 10 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 11 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 12 |  Joshua Zirkzee | Attack - Centre-Forward | Netherlands Nigeria | Manchester United | 2001 | €30.0m |
| 13 |  Santiago Gimenez | Attack - Centre-Forward | Mexico Italy | AC Milan | 2001 | €30.0m |
| 14 |  Amine Gouiri | Attack - Centre-Forward | Algeria France | Olympique Marseille | 2000 | €30.0m |
| 15 |  Kévin Denkey | Attack - Centre-Forward | Togo France | FC Cincinnati | 2000 | €14.0m |
| 16 |  Jørgen Strand Larsen | Attack - Centre-Forward | Norway | Wolverhampton Wanderers | 2000 | €30.0m |
| 17 |  Hugo Duro | Attack - Centre-Forward | Spain | Valencia CF | 1999 | €14.0m |
| 18 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 19 |  Luciano Gondou | Attack - Centre-Forward | Argentina Italy | Zenit St. Petersburg | 2001 | €12.0m |
| 20 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 21 |  Zeki Amdouni | Attack - Centre-Forward | Switzerland Türkiye | Burnley FC | 2000 | €12.0m |
| 22 |  Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 23 |  Roberto Piccoli | Attack - Centre-Forward | Italy | ACF Fiorentina | 2001 | €12.0m |
| 24 |  José Manuel López | Attack - Centre-Forward | Argentina | Sociedade Esportiva Palmeiras | 2000 | €12.0m |
| 25 |  Mohamed Amoura | Attack - Centre-Forward | Algeria | VfL Wolfsburg | 2000 | €32.0m |
| 26 |  Willem Geubbels | Attack - Centre-Forward | France Netherlands | Paris FC | 2001 | €10.0m |
| 27 |  Maroan Sannadi | Attack - Centre-Forward | Morocco Spain | Athletic Bilbao | 2001 | €10.0m |
| 28 |  Kasper Høgh | Attack - Centre-Forward | Denmark | FK Bodø/Glimt | 2000 | €10.0m |
| 29 |  Dušan Vlahović | Attack - Centre-Forward | Serbia | Juventus FC | 2000 | €35.0m |
| 30 |  Jonathan Burkardt | Attack - Centre-Forward | Germany | Eintracht Frankfurt | 2000 | €35.0m |