| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ben Brereton Díaz | Attack - Centre-Forward | Chile England | Derby County | 1999 | €7.5m |
| 2 |  Rafa Mujica | Attack - Centre-Forward | Spain | Al-Sadd SC | 1998 | €7.5m |
| 3 |  Ayase Ueda | Attack - Centre-Forward | Japan | Feyenoord Rotterdam | 1998 | €8.0m |
| 4 |  Ferran Jutglà | Attack - Centre-Forward | Spain | Celta de Vigo | 1999 | €8.0m |
| 5 |  Vitinha | Attack - Centre-Forward | Portugal | Genoa CFC | 2000 | €8.0m |
| 6 |  Brandon Vazquez | Attack - Centre-Forward | United States Mexico | Austin FC | 1998 | €7.0m |
| 7 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 8 |  Tyrese Campbell | Attack - Centre-Forward | England Jamaica | Sheffield United | 1999 | €8.0m |
| 9 |  Patson Daka | Attack - Centre-Forward | Zambia | Leicester City | 1998 | €9.0m |
| 10 |  Moussa Sylla | Attack - Centre-Forward | Mali France | FC Schalke 04 | 1999 | €6.0m |
| 11 |  Kelvin Yeboah | Attack - Centre-Forward | Italy Ghana | Minnesota United FC | 2000 | €6.0m |
| 12 |  Wessam Abou Ali | Attack - Centre-Forward | Palestine Denmark | Columbus Crew | 1999 | €6.0m |
| 13 |  Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |
| 14 |  Isaac Romero | Attack - Centre-Forward | Spain | Sevilla FC | 2000 | €6.0m |
| 15 |  Alonso Martínez | Attack - Centre-Forward | Costa Rica | New York City FC | 1998 | €6.0m |
| 16 |  Facundo Colidio | Attack - Centre-Forward | Argentina Italy | CA River Plate | 2000 | €6.0m |
| 17 |  Dejan Joveljić | Attack - Centre-Forward | Serbia Bosnia-Herzegovina | Sporting Kansas City | 1999 | €5.5m |
| 18 |  Marvin Pieringer | Attack - Centre-Forward | Germany | 1.FC Heidenheim 1846 | 1999 | €5.5m |
| 19 |  Josh Maja | Attack - Centre-Forward | Nigeria England | West Bromwich Albion | 1998 | €10.0m |
| 20 |  Clayton | Attack - Centre-Forward | Brazil | Rio Ave FC | 1999 | €5.0m |
| 21 |  Anastasios Douvikas | Attack - Centre-Forward | Greece | Como 1907 | 1999 | €10.0m |
| 22 |  Tani Oluwaseyi | Attack - Centre-Forward | Canada Nigeria | Villarreal CF | 2000 | €5.0m |
| 23 |  Julián Carranza | Attack - Centre-Forward | Argentina Italy | Leicester City | 2000 | €5.0m |
| 24 |  Akor Adams | Attack - Centre-Forward | Nigeria | Sevilla FC | 2000 | €5.0m |
| 25 |  Rafael Navarro | Attack - Centre-Forward | Brazil | Colorado Rapids | 2000 | €5.0m |
| 26 |  Faris Moumbagna | Attack - Centre-Forward | Cameroon | US Cremonese | 2000 | €5.0m |
| 27 |  Adriano Bertaccini | Attack - Centre-Forward | Belgium Italy | RSC Anderlecht | 2000 | €4.5m |
| 28 |  Andrej Ilic | Attack - Centre-Forward | Serbia | 1.FC Union Berlin | 2000 | €4.0m |
| 29 |  Róbert Boženík | Attack - Centre-Forward | Slovakia | Stoke City | 1999 | €4.0m |
| 30 |  Lassine Sinayoko | Attack - Centre-Forward | Mali France | AJ Auxerre | 1999 | €4.0m |