| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Ayase Ueda | Attack - Centre-Forward | Japan | Feyenoord Rotterdam | 1998 | €8.0m |
| 2 | Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 3 | Haji Wright | Attack - Centre-Forward | United States Liberia | Coventry City | 1998 | €8.0m |
| 4 | Isidro Pitta | Attack - Centre-Forward | Paraguay | Red Bull Bragantino | 1999 | €7.5m |
| 5 | Ben Brereton Díaz | Attack - Centre-Forward | Chile England | Derby County | 1999 | €7.5m |
| 6 | Fedor Chalov | Attack - Centre-Forward | Russia | PAOK Thessaloniki | 1998 | €7.5m |
| 7 | Rafa Mujica | Attack - Centre-Forward | Spain | Al-Sadd SC | 1998 | €7.5m |
| 8 | Sam Surridge | Attack - Centre-Forward | England | Nashville SC | 1998 | €7.0m |
| 9 | Ragnar Ache | Attack - Centre-Forward | Germany Ghana | 1.FC Köln | 1998 | €7.0m |
| 10 | Patson Daka | Attack - Centre-Forward | Zambia | Leicester City | 1998 | €9.0m |
| 11 | Brandon Vazquez | Attack - Centre-Forward | United States Mexico | Austin FC | 1998 | €7.0m |
| 12 | Zian Flemming | Attack - Centre-Forward | Netherlands | Burnley FC | 1998 | €6.5m |
| 13 | Anastasios Douvikas | Attack - Centre-Forward | Greece | Como 1907 | 1999 | €10.0m |
| 14 | Facundo Colidio | Attack - Centre-Forward | Argentina Italy | CA River Plate | 2000 | €6.0m |
| 15 | Moussa Sylla | Attack - Centre-Forward | Mali France | FC Schalke 04 | 1999 | €6.0m |
| 16 | Josh Maja | Attack - Centre-Forward | Nigeria England | West Bromwich Albion | 1998 | €10.0m |
| 17 | Arthur Cabral | Attack - Centre-Forward | Brazil | Botafogo de Futebol e Regatas | 1998 | €10.0m |
| 18 | Fran Navarro | Attack - Centre-Forward | Spain | SC Braga | 1998 | €6.0m |
| 19 | Wessam Abou Ali | Attack - Centre-Forward | Palestine Denmark | Columbus Crew | 1999 | €6.0m |
| 20 | Petar Musa | Attack - Centre-Forward | Croatia | FC Dallas | 1998 | €6.0m |
| 21 | Alonso Martínez | Attack - Centre-Forward | Costa Rica | New York City FC | 1998 | €6.0m |
| 22 | Dejan Joveljić | Attack - Centre-Forward | Serbia Bosnia-Herzegovina | Sporting Kansas City | 1999 | €5.5m |
| 23 | Marvin Pieringer | Attack - Centre-Forward | Germany | 1.FC Heidenheim 1846 | 1999 | €5.5m |
| 24 | Dante Vanzeir | Attack - Centre-Forward | Belgium | KAA Gent | 1998 | €5.0m |
| 25 | Attack - Centre-Forward | Nigeria | Sevilla FC | 2000 | €5.0m | |
| 26 | Clayton | Attack - Centre-Forward | Brazil | Rio Ave FC | 1999 | €5.0m |
| 27 | Emil Riis | Attack - Centre-Forward | Denmark | Bristol City | 1998 | €4.5m |
| 28 | Zan Celar | Attack - Centre-Forward | Slovenia | Fortuna Düsseldorf | 1999 | €4.0m |
| 29 | Abel Ruiz | Attack - Centre-Forward | Spain | Girona FC | 2000 | €4.0m |
| 30 | Martijn Kaars | Attack - Centre-Forward | Netherlands | FC St. Pauli | 1999 | €4.0m |
Ayase Ueda
Tyrese Campbell
Haji Wright
Isidro Pitta
Ben Brereton Díaz
Fedor Chalov
Rafa Mujica
Sam Surridge
Ragnar Ache
Patson Daka
Brandon Vazquez
Zian Flemming
Anastasios Douvikas
Facundo Colidio
Moussa Sylla
Josh Maja
Arthur Cabral
Fran Navarro
Wessam Abou Ali
Petar Musa
Alonso Martínez
Dejan Joveljić
Marvin Pieringer
Dante Vanzeir
Clayton
Emil Riis
Zan Celar
Abel Ruiz
Martijn Kaars