| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Henrique Araújo | Attack - Centre-Forward | Portugal | SL Benfica | 2002 | €2.0m |
| 2 |  Sang-bin Jeong | Attack - Centre-Forward | Korea, South | St. Louis CITY SC | 2002 | €2.0m |
| 3 |  Pietro Pellegri | Attack - Centre-Forward | Italy | FC Empoli | 2001 | €2.0m |
| 4 |  Vladislav Blănuță | Attack - Centre-Forward | Romania Moldova | Dynamo Kyiv | 2002 | €2.0m |
| 5 |  Ibrahim Aliyu | Attack - Centre-Forward | Nigeria | Columbus Crew | 2002 | €2.0m |
| 6 |  Raul Florucz | Attack - Centre-Forward | Austria | Union Saint-Gilloise | 2001 | €2.0m |
| 7 |  Luis Asué | Attack - Centre-Forward | Equatorial Guinea Spain | Shanghai Shenhua | 2001 | €2.0m |
| 8 |  Andri Gudjohnsen | Attack - Centre-Forward | Iceland | Blackburn Rovers | 2002 | €2.0m |
| 9 |  Nicholas Bonfanti | Attack - Centre-Forward | Italy | Mantova 1911 | 2002 | €2.0m |
| 10 |  Kaly Sène | Attack - Centre-Forward | Senegal | Middlesbrough FC | 2001 | €2.0m |
| 11 |  Luca Moro | Attack - Centre-Forward | Italy | US Sassuolo | 2001 | €2.0m |
| 12 |  Fally Mayulu | Attack - Centre-Forward | France DR Congo | Bristol City | 2002 | €2.0m |
| 13 |  Florián Monzón | Attack - Centre-Forward | Argentina | CA Vélez Sarsfield | 2001 | €2.0m |
| 14 |  Bertuğ Yıldırım | Attack - Centre-Forward | Türkiye | Basaksehir FK | 2002 | €2.0m |
| 15 |  Elias Manoel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2001 | €2.0m |
| 16 |  Teun Wilke | Attack - Centre-Forward | Mexico Netherlands | Deportivo Guadalajara | 2002 | €2.0m |
| 17 |  Fer Niño | Attack - Centre-Forward | Spain | Burgos CF | 2000 | €2.0m |
| 18 |  Moritz Broschinski | Attack - Centre-Forward | Germany | FC Basel 1893 | 2000 | €2.0m |
| 19 |  Juanmi Latasa | Attack - Centre-Forward | Spain | Real Valladolid CF | 2001 | €2.0m |
| 20 |  Nik Prelec | Attack - Centre-Forward | Slovenia | Oxford United | 2001 | €1.5m |
| 21 |  Shkelqim Vladi | Attack - Centre-Forward | Kosovo Switzerland | FC St. Gallen 1879 | 2000 | €1.5m |
| 22 |  Gastón Verón | Attack - Centre-Forward | Argentina | CA Central Córdoba (SdE) | 2001 | €1.5m |
| 23 |  Leandro Godoy | Attack - Centre-Forward | Argentina | CSKA Sofia | 2001 | €1.5m |
| 24 |  Maximilian Breunig | Attack - Centre-Forward | Germany | 1.FC Magdeburg | 2000 | €1.5m |
| 25 |  Amirhossein Hosseinzadeh | Attack - Centre-Forward | Iran | Tractor FC | 2000 | €1.5m |
| 26 |  Iván Romero | Attack - Centre-Forward | Spain | Levante UD | 2001 | €1.5m |
| 27 |  Mao Hosoya | Attack - Centre-Forward | Japan | Kashiwa Reysol | 2001 | €1.5m |
| 28 |  Emir Kaan Gültekin | Attack - Centre-Forward | Türkiye | Istanbulspor | 2000 | €1.4m |
| 29 |  Maurice Malone | Attack - Centre-Forward | Germany United States | SK Sturm Graz | 2000 | €2.2m |
| 30 |  Mykola Kukharevych | Attack - Centre-Forward | Ukraine | Slovan Bratislava | 2001 | €1.2m |