| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Santiago Hidalgo | Attack - Centre-Forward | Argentina Italy | FC Toulouse | 2005 | €1.5m |
| 2 |  Rayan Kolli | Attack - Centre-Forward | Algeria England | Queens Park Rangers | 2005 | €1.5m |
| 3 |  Darren Yapi | Attack - Centre-Forward | United States Cote d'Ivoire | Colorado Rapids | 2004 | €1.5m |
| 4 |  Armando González | Attack - Centre-Forward | Mexico | Deportivo Guadalajara | 2003 | €1.5m |
| 5 |  Siren Diao | Attack - Centre-Forward | Spain Senegal | Cesena FC | 2005 | €1.5m |
| 6 |  Stiven Shpendi | Attack - Centre-Forward | Albania Italy | FC Empoli | 2003 | €1.5m |
| 7 |  Mason Burstow | Attack - Centre-Forward | England Jamaica | Bolton Wanderers | 2003 | €1.6m |
| 8 |  Yusuf Barası | Attack - Centre-Forward | Türkiye Netherlands | Kasimpasa | 2003 | €1.4m |
| 9 |  Emersonn | Attack - Centre-Forward | Brazil | FC Toulouse | 2004 | €1.4m |
| 10 |  Poyraz Yıldırım | Attack - Centre-Forward | Türkiye | Antalyaspor | 2005 | €1.3m |
| 11 |  Thom van Bergen | Attack - Centre-Forward | Netherlands | FC Groningen | 2004 | €1.3m |
| 12 |  Callum Marshall | Attack - Centre-Forward | Northern Ireland | West Ham United | 2004 | €1.8m |
| 13 |  Ben Bobzien | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2003 | €1.2m |
| 14 |  Jorge Pascual | Attack - Centre-Forward | Spain | Granada CF | 2003 | €1.2m |
| 15 |  Nathan Ordaz | Attack - Centre-Forward | El Salvador Mexico | Los Angeles FC | 2004 | €1.2m |
| 16 |  Frederik Ihler | Attack - Centre-Forward | Denmark | IF Elfsborg | 2003 | €1.8m |
| 17 |  Gustavo Varela | Attack - Centre-Forward | Portugal | Gil Vicente FC | 2005 | €1.2m |
| 18 |  GB | Attack - Centre-Forward | Brazil | Clube de Regatas Vasco da Gama | 2005 | €1.0m |
| 19 |  Adama Bojang | Attack - Centre-Forward | The Gambia | Stade Reims | 2004 | €1.0m |
| 20 |  Harry Leonard | Attack - Centre-Forward | England | Peterborough United | 2003 | €1.0m |
| 21 |  Moustapha Cissé | Attack - Centre-Forward | Guinea | Atalanta U23 | 2003 | €1.0m |
| 22 |  Tio Cipot | Attack - Centre-Forward | Slovenia | Grazer AK 1902 | 2003 | €1.0m |
| 23 |  Peter Itodo | Attack - Centre-Forward | Nigeria | Metalist 1925 Kharkiv | 2003 | €1.0m |
| 24 |  Alí Ávila | Attack - Centre-Forward | Mexico | Querétaro FC | 2003 | €1.0m |
| 25 |  Oliver Ross | Attack - Centre-Forward | Denmark | Aalborg BK | 2004 | €1.0m |
| 26 |  Ahmed Abdullahi | Attack - Centre-Forward | Nigeria | Sunderland AFC | 2004 | €1.0m |
| 27 |  Lucca | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 2003 | €1.0m |
| 28 |  Sekou Yansané | Attack - Centre-Forward | Guinea France | Al-Ahli SC | 2003 | €1.0m |
| 29 |  Oscar Vilhelmsson | Attack - Centre-Forward | Sweden | Preußen Münster | 2003 | €1.0m |
| 30 |  Mateusão | Attack - Centre-Forward | Brazil | Shabab Al-Ahli Club | 2004 | €1.0m |