| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Iván Morales | Attack - Centre-Forward | Chile | CA Sarmiento (Junin) | 1999 | €0.4m |
| 2 |  Lachlan Rose | Attack - Centre-Forward | Australia | Newcastle United Jets | 1999 | €0.4m |
| 3 |  Simone Mazzocchi | Attack - Centre-Forward | Italy | Cosenza Calcio | 1998 | €0.4m |
| 4 |  Dan Nlundulu | Attack - Centre-Forward | England DR Congo | St. Mirren FC | 1999 | €0.4m |
| 5 |  Matías Succar | Attack - Centre-Forward | Peru Lebanon | Club Alianza Lima | 1999 | €0.4m |
| 6 |  Rene Kriwak | Attack - Centre-Forward | Austria | SK Rapid Wien II | 1999 | €0.4m |
| 7 |  Kieran Phillips | Attack - Centre-Forward | England | Ross County FC | 2000 | €0.4m |
| 8 |  Lex-Tyger Lobinger | Attack - Centre-Forward | Germany | FC Viktoria Köln | 1999 | €0.4m |
| 9 |  Antoñín | Attack - Centre-Forward | Spain | Korona Kielce | 2000 | €0.4m |
| 10 |  Armando León | Attack - Centre-Forward | Mexico | FC Santa Coloma | 2000 | €0.4m |
| 11 |  Ronaldo Damus | Attack - Centre-Forward | Haiti | Birmingham Legion FC | 1999 | €0.4m |
| 12 |  Magnus Lankhof Dahlby | Attack - Centre-Forward | Norway | Stabæk Fotball | 1999 | €0.4m |
| 13 |  Dickson Abiama | Attack - Centre-Forward | Nigeria Germany | 1.FC Kaiserslautern | 1998 | €0.4m |
| 14 |  David Otto | Attack - Centre-Forward | Germany | FC Viktoria Köln | 1999 | €0.4m |
| 15 |  Tommaso Fumagalli | Attack - Centre-Forward | Italy | Virtus Entella | 2000 | €0.4m |
| 16 |  Paulinho | Attack - Centre-Forward | Portugal | SC Otelul Galati | 1999 | €0.4m |
| 17 |  Rasmus Wiedesheim-Paul | Attack - Centre-Forward | Sweden | IK Oddevold | 1999 | €0.4m |
| 18 |  Amadou Ciss | Attack - Centre-Forward | Senegal | Al-Arabi SC | 1999 | €0.3m |
| 19 |  Ben House | Attack - Centre-Forward | Scotland England | Lincoln City | 1999 | €0.3m |
| 20 |  Erik Sorga | Attack - Centre-Forward | Estonia | Cong An Ho Chi Minh City FC | 1999 | €0.4m |
| 21 |  Fortune Bassey | Attack - Centre-Forward | Nigeria | Ferencvárosi TC | 1998 | €0.4m |
| 22 |  Martín Garnerone | Attack - Centre-Forward | Argentina Italy | AA Estudiantes (Río Cuarto) | 1998 | €0.3m |
| 23 |  Yuri Jonathan | Attack - Centre-Forward | Brazil | Jeju SK | 1998 | €0.4m |
| 24 |  Abdullahi Tanko | Attack - Centre-Forward | Nigeria | FK Pardubice | 1998 | €0.4m |
| 25 |  Joël Zwarts | Attack - Centre-Forward | Netherlands Suriname | Without Club | 1999 | €0.3m |
| 26 |  Stipe Juric | Attack - Centre-Forward | Bosnia-Herzegovina Croatia | Without Club | 1998 | €0.3m |
| 27 |  Erdon Daci | Attack - Centre-Forward | North Macedonia Albania | Without Club | 1998 | €0.3m |
| 28 |  Marco Olivieri | Attack - Centre-Forward | Italy | Cesena FC | 1999 | €0.3m |
| 29 |  Andreu Arasa | Attack - Centre-Forward | Spain | LKS Lodz | 1999 | €0.3m |
| 30 |  Udoyen Akpan | Attack - Centre-Forward | England Sierra Leone | Without Club | 1999 | €0.3m |