| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Nikola Krstović | Attack - Centre-Forward | Montenegro Serbia | Atalanta BC | 2000 | €15.0m |
| 2 |  Fotis Ioannidis | Attack - Centre-Forward | Greece | Sporting CP | 2000 | €15.0m |
| 3 |  Terem Moffi | Attack - Centre-Forward | Nigeria | OGC Nice | 1999 | €15.0m |
| 4 |  Andrea Pinamonti | Attack - Centre-Forward | Italy | US Sassuolo | 1999 | €15.0m |
| 5 |  Thijs Dallinga | Attack - Centre-Forward | Netherlands | Bologna FC 1909 | 2000 | €12.0m |
| 6 |  Josh Sargent | Attack - Centre-Forward | United States | Norwich City | 2000 | €16.0m |
| 7 |  Wilson Isidor | Attack - Centre-Forward | France Haiti | Sunderland AFC | 2000 | €12.0m |
| 8 |  Jonas Wind | Attack - Centre-Forward | Denmark | VfL Wolfsburg | 1999 | €12.0m |
| 9 |  Eddie Nketiah | Attack - Centre-Forward | England Ghana | Crystal Palace | 1999 | €18.0m |
| 10 |  Josh Maja | Attack - Centre-Forward | Nigeria England | West Bromwich Albion | 1998 | €10.0m |
| 11 |  Anastasios Douvikas | Attack - Centre-Forward | Greece | Como 1907 | 1999 | €10.0m |
| 12 |  Joël Piroe | Attack - Centre-Forward | Netherlands Suriname | Leeds United | 1999 | €18.0m |
| 13 |  Cucho Hernández | Attack - Centre-Forward | Colombia Spain | Real Betis Balompié | 1999 | €18.0m |
| 14 |  Emmanuel Latte Lath | Attack - Centre-Forward | Cote d'Ivoire Italy | Atlanta United FC | 1999 | €18.0m |
| 15 |  Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 16 |  Ferran Jutglà | Attack - Centre-Forward | Spain | Celta de Vigo | 1999 | €8.0m |
| 17 |  Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 18 |  Isidro Pitta | Attack - Centre-Forward | Paraguay | Red Bull Bragantino | 1999 | €7.5m |
| 19 |  Ben Brereton Díaz | Attack - Centre-Forward | Chile England | Derby County | 1999 | €7.5m |
| 20 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 21 |  Lyle Foster | Attack - Centre-Forward | South Africa | Burnley FC | 2000 | €6.0m |
| 22 |  Lorenzo Lucca | Attack - Centre-Forward | Italy | SSC Napoli | 2000 | €22.0m |
| 23 |  Georges Mikautadze | Attack - Centre-Forward | Georgia France | Villarreal CF | 2000 | €22.0m |
| 24 |  Facundo Colidio | Attack - Centre-Forward | Argentina Italy | CA River Plate | 2000 | €6.0m |
| 25 |  Isaac Romero | Attack - Centre-Forward | Spain | Sevilla FC | 2000 | €6.0m |
| 26 |  Kelvin Yeboah | Attack - Centre-Forward | Italy Ghana | Minnesota United FC | 2000 | €6.0m |
| 27 |  Moussa Sylla | Attack - Centre-Forward | Mali France | FC Schalke 04 | 1999 | €6.0m |
| 28 |  Wessam Abou Ali | Attack - Centre-Forward | Palestine Denmark | Columbus Crew | 1999 | €6.0m |
| 29 |  Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |
| 30 |  Marvin Pieringer | Attack - Centre-Forward | Germany | 1.FC Heidenheim 1846 | 1999 | €5.5m |