| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Matías Cóccaro | Attack - Centre-Forward | Uruguay Italy | Atlas Guadalajara | 1997 | €2.8m |
| 2 |  Ola Brynhildsen | Attack - Centre-Forward | Norway | FK Bodø/Glimt | 1999 | €2.8m |
| 3 |  Jérémy Le Douaron | Attack - Centre-Forward | France | Palermo FC | 1998 | €3.0m |
| 4 |  Makhtar Gueye | Attack - Centre-Forward | Senegal | Blackburn Rovers | 1997 | €3.0m |
| 5 |  Liam Cullen | Attack - Centre-Forward | Wales | Swansea City | 1999 | €3.0m |
| 6 |  Lukas Nmecha | Attack - Centre-Forward | Germany England | Leeds United | 1998 | €3.0m |
| 7 |  Dmitriy Vorobyov | Attack - Centre-Forward | Russia | Lokomotiv Moscow | 1997 | €3.0m |
| 8 |  Mateo Coronel | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 1998 | €3.0m |
| 9 |  Vinícius Lopes | Attack - Centre-Forward | Brazil | CD Santa Clara | 1999 | €2.5m |
| 10 |  Johannes Eggestein | Attack - Centre-Forward | Germany | Austria Vienna | 1998 | €2.5m |
| 11 |  Emmanuel Dennis | Attack - Centre-Forward | Nigeria | Without Club | 1997 | €2.5m |
| 12 |  Koki Ogawa | Attack - Centre-Forward | Japan | NEC Nijmegen | 1997 | €2.5m |
| 13 |  Toni Martínez | Attack - Centre-Forward | Spain | Deportivo Alavés | 1997 | €2.5m |
| 14 |  Walid Cheddira | Attack - Centre-Forward | Morocco Italy | US Sassuolo | 1998 | €2.5m |
| 15 |  Rafael Elias | Attack - Centre-Forward | Brazil | Kyoto Sanga | 1999 | €2.5m |
| 16 |  Irvin Cardona | Attack - Centre-Forward | Malta France | AS Saint-Étienne | 1997 | €2.5m |
| 17 |  Landry Dimata | Attack - Centre-Forward | Belgium DR Congo | Pafos FC | 1997 | €2.5m |
| 18 |  Jacob Brown | Attack - Centre-Forward | Scotland England | Luton Town | 1998 | €2.5m |
| 19 |  Eduardo Aguirre | Attack - Centre-Forward | Mexico | Atlas Guadalajara | 1998 | €2.5m |
| 20 |  Wilfried Kanga | Attack - Centre-Forward | Cote d'Ivoire France | KAA Gent | 1998 | €2.5m |
| 21 |  Mohamed Konaté | Attack - Centre-Forward | Burkina Faso Russia | Akhmat Grozny | 1997 | €2.3m |
| 22 |  Keinan Davis | Attack - Centre-Forward | England Jamaica | Udinese Calcio | 1998 | €3.4m |
| 23 |  Nahuel Bustos | Attack - Centre-Forward | Argentina | CA Talleres | 1998 | €2.2m |
| 24 |  David Okereke | Attack - Centre-Forward | Nigeria | US Cremonese | 1997 | €2.2m |
| 25 |  Iké Ugbo | Attack - Centre-Forward | Canada England | Sheffield Wednesday | 1998 | €2.2m |
| 26 |  Federico Girotti | Attack - Centre-Forward | Argentina Italy | CA Talleres | 1999 | €2.2m |
| 27 |  Brandon Thomas-Asante | Attack - Centre-Forward | Ghana England | Coventry City | 1998 | €3.5m |
| 28 |  Mergim Berisha | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 1998 | €3.5m |
| 29 |  Tobias Lauritsen | Attack - Centre-Forward | Norway | Sparta Rotterdam | 1997 | €3.5m |
| 30 |  Alemão | Attack - Centre-Forward | Brazil Poland | Rayo Vallecano | 1998 | €3.5m |