| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ole Romeny | Attack - Centre-Forward | Indonesia Netherlands | Oxford United | 2000 | €1.2m |
| 2 |  Pape Habib Guèye | Attack - Centre-Forward | Senegal | Kasimpasa | 1999 | €1.2m |
| 3 |  Gamid Agalarov | Attack - Centre-Forward | Russia | Dinamo Makhachkala | 2000 | €1.2m |
| 4 |  Wendel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2000 | €1.2m |
| 5 |  Timur Suleymanov | Attack - Centre-Forward | Russia | FC Rostov | 2000 | €1.2m |
| 6 |  Mikkel Kaufmann | Attack - Centre-Forward | Denmark | 1.FC Heidenheim 1846 | 2001 | €1.2m |
| 7 |  Taisei Miyashiro | Attack - Centre-Forward | Japan | Vissel Kobe | 2000 | €1.3m |
| 8 |  Nicholas Gioacchini | Attack - Centre-Forward | United States Italy | Asteras Aktor | 2000 | €1.3m |
| 9 |  Martin Minchev | Attack - Centre-Forward | Bulgaria | Cracovia | 2001 | €1.0m |
| 10 |  Jessic Ngankam | Attack - Centre-Forward | Germany Cameroon | Eintracht Frankfurt | 2000 | €1.0m |
| 11 |  Baton Zabergja | Attack - Centre-Forward | Kosovo Albania | Metalist 1925 Kharkiv | 2001 | €1.0m |
| 12 |  Emir Kaan Gültekin | Attack - Centre-Forward | Türkiye | Istanbulspor | 2000 | €1.4m |
| 13 |  Fabri | Attack - Centre-Forward | Brazil Spain | Esporte Clube Vitória | 2000 | €1.0m |
| 14 |  Ibrahim Diabate | Attack - Centre-Forward | Cote d'Ivoire | GAIS | 1999 | €1.0m |
| 15 |  Reginaldo Ramires | Attack - Centre-Forward | Brazil | Riga FC | 2001 | €1.0m |
| 16 |  Sydney van Hooijdonk | Attack - Centre-Forward | Netherlands | NAC Breda | 2000 | €1.0m |
| 17 |  Ramiro Ruiz Rodríguez | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 2000 | €1.0m |
| 18 |  Simon Becher | Attack - Centre-Forward | United States | St. Louis CITY SC | 1999 | €1.0m |
| 19 |  Chinonso Offor | Attack - Centre-Forward | Nigeria | Baltika Kaliningrad | 2000 | €1.0m |
| 20 |  Simon Elisor | Attack - Centre-Forward | France Guadeloupe | FC Famalicão | 1999 | €1.0m |
| 21 |  Assad Al-Hamlawi | Attack - Centre-Forward | Palestine Sweden | CS Universitatea Craiova | 2000 | €1.0m |
| 22 |  Leandro Godoy | Attack - Centre-Forward | Argentina | CSKA Sofia | 2001 | €1.5m |
| 23 |  Filip Stojilkovic | Attack - Centre-Forward | Switzerland Serbia | Cracovia | 2000 | €0.9m |
| 24 |  Willy Agada | Attack - Centre-Forward | Nigeria | Real Salt Lake City | 1999 | €1.5m |
| 25 |  Tomás Badaloni | Attack - Centre-Forward | Argentina Italy | Club Necaxa | 2000 | €1.5m |
| 26 |  Ilya Shkurin | Attack - Centre-Forward | Belarus | GKS Katowice | 1999 | €1.5m |
| 27 |  Nik Prelec | Attack - Centre-Forward | Slovenia | Oxford United | 2001 | €1.5m |
| 28 |  Alfonso Alvarado | Attack - Centre-Forward | Mexico | Club León FC | 2000 | €1.5m |
| 29 |  Halil Dervişoğlu | Attack - Centre-Forward | Türkiye Netherlands | Caykur Rizespor | 1999 | €0.9m |
| 30 |  Sam Dalby | Attack - Centre-Forward | England | Bolton Wanderers | 1999 | €0.9m |