| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ramiro Ruiz Rodríguez | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 2000 | €1.0m |
| 2 |  Baton Zabergja | Attack - Centre-Forward | Kosovo Albania | Metalist 1925 Kharkiv | 2001 | €1.0m |
| 3 |  Duarte Moreira | Attack - Centre-Forward | Portugal | Bryne FK | 2001 | €1.0m |
| 4 |  Jessic Ngankam | Attack - Centre-Forward | Germany Cameroon | Eintracht Frankfurt | 2000 | €1.0m |
| 5 |  Chinonso Offor | Attack - Centre-Forward | Nigeria | Baltika Kaliningrad | 2000 | €1.0m |
| 6 |  Brayan Gil | Attack - Centre-Forward | El Salvador Colombia | Baltika Kaliningrad | 2001 | €1.0m |
| 7 |  Eddie Salcedo | Attack - Centre-Forward | Italy Colombia | OFI Crete FC | 2001 | €1.0m |
| 8 |  Ibrahim Diabate | Attack - Centre-Forward | Cote d'Ivoire | GAIS | 1999 | €1.0m |
| 9 |  Giuseppe Di Serio | Attack - Centre-Forward | Italy | Spezia Calcio | 2001 | €1.0m |
| 10 |  Alioune Ndoye | Attack - Centre-Forward | Senegal | Vitória Guimarães SC | 2001 | €1.0m |
| 11 |  Marvin Cuni | Attack - Centre-Forward | Albania Germany | UC Sampdoria | 2001 | €1.0m |
| 12 |  Alberto Marí | Attack - Centre-Forward | Spain | CD Mirandés | 2001 | €1.0m |
| 13 |  Reginaldo Ramires | Attack - Centre-Forward | Brazil | Riga FC | 2001 | €1.0m |
| 14 |  Daniel Barrea | Attack - Centre-Forward | Argentina | CD Godoy Cruz Antonio Tomba | 2001 | €1.0m |
| 15 |  Sydney van Hooijdonk | Attack - Centre-Forward | Netherlands | NAC Breda | 2000 | €1.0m |
| 16 |  Martin Minchev | Attack - Centre-Forward | Bulgaria | Cracovia | 2001 | €1.0m |
| 17 |  Assad Al-Hamlawi | Attack - Centre-Forward | Palestine Sweden | CS Universitatea Craiova | 2000 | €1.0m |
| 18 |  Renan | Attack - Centre-Forward | Brazil | Club Athletico Paranaense | 2000 | €0.9m |
| 19 |  Filip Stojilkovic | Attack - Centre-Forward | Switzerland Serbia | Cracovia | 2000 | €0.9m |
| 20 |  Halil Dervişoğlu | Attack - Centre-Forward | Türkiye Netherlands | Caykur Rizespor | 1999 | €0.9m |
| 21 |  Sam Dalby | Attack - Centre-Forward | England | Bolton Wanderers | 1999 | €0.9m |
| 22 |  Wendel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2000 | €1.2m |
| 23 |  Dailon Livramento | Attack - Centre-Forward | Cape Verde Netherlands | Casa Pia AC | 2001 | €0.8m |
| 24 |  Timur Suleymanov | Attack - Centre-Forward | Russia | FC Rostov | 2000 | €1.2m |
| 25 |  Ole Romeny | Attack - Centre-Forward | Indonesia Netherlands | Oxford United | 2000 | €1.2m |
| 26 |  Fiete Arp | Attack - Centre-Forward | Germany | Odense Boldklub | 2000 | €0.8m |
| 27 |  Masca | Attack - Centre-Forward | Portugal | SV Waldhof Mannheim | 2000 | €0.8m |
| 28 |  Indrit Tuci | Attack - Centre-Forward | Albania | Kayserispor | 2000 | €0.8m |
| 29 |  Bojan Radulović | Attack - Centre-Forward | Serbia Spain | Huddersfield Town | 1999 | €0.8m |
| 30 |  Cristian Renato | Attack - Centre-Forward | Brazil | Mirassol Futebol Clube (SP) | 2000 | €0.8m |