| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ben Bobzien | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2003 | €1.2m |
| 2 |  Vinicius Mello | Attack - Centre-Forward | Brazil United Arab Emirates | Al-Jazira Club | 2002 | €1.2m |
| 3 |  Suphanat Mueanta | Attack - Centre-Forward | Thailand | Buriram United | 2002 | €1.2m |
| 4 |  Jorge Pascual | Attack - Centre-Forward | Spain | Granada CF | 2003 | €1.2m |
| 5 |  Isaak Davies | Attack - Centre-Forward | Wales | Cardiff City | 2001 | €1.2m |
| 6 |  Alexandre Jesus | Attack - Centre-Forward | Brazil | FC Orenburg | 2001 | €1.2m |
| 7 |  Lucca | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 2003 | €1.0m |
| 8 |  Anosike Ementa | Attack - Centre-Forward | Denmark Nigeria | Zulte Waregem | 2002 | €1.0m |
| 9 |  Sunusi Ibrahim | Attack - Centre-Forward | Nigeria | CF Montréal | 2002 | €1.0m |
| 10 |  Tio Cipot | Attack - Centre-Forward | Slovenia | Grazer AK 1902 | 2003 | €1.0m |
| 11 |  Santiago Muñóz | Attack - Centre-Forward | Mexico United States | Sporting Kansas City | 2002 | €1.0m |
| 12 |  Kieron Bowie | Attack - Centre-Forward | Scotland | Hibernian FC | 2002 | €1.0m |
| 13 |  Raimonds Krollis | Attack - Centre-Forward | Latvia | FC Slovan Liberec | 2001 | €1.0m |
| 14 |  Eddie Salcedo | Attack - Centre-Forward | Italy Colombia | OFI Crete FC | 2001 | €1.0m |
| 15 |  Duarte Moreira | Attack - Centre-Forward | Portugal | Bryne FK | 2001 | €1.0m |
| 16 |  Kion Etete | Attack - Centre-Forward | England Nigeria | Rotherham United | 2001 | €1.0m |
| 17 |  Yannick Agnero | Attack - Centre-Forward | Cote d'Ivoire | Lech Poznan | 2003 | €1.0m |
| 18 |  Alioune Ndoye | Attack - Centre-Forward | Senegal | Vitória Guimarães SC | 2001 | €1.0m |
| 19 |  Peter Itodo | Attack - Centre-Forward | Nigeria | Metalist 1925 Kharkiv | 2003 | €1.0m |
| 20 |  Youssouph Badji | Attack - Centre-Forward | Senegal | Aarhus GF | 2001 | €1.0m |
| 21 |  Sekou Yansané | Attack - Centre-Forward | Guinea France | Al-Ahli SC | 2003 | €1.0m |
| 22 |  Igor Krasnopir | Attack - Centre-Forward | Ukraine | Karpaty Lviv | 2002 | €1.0m |
| 23 |  Omar Faraj | Attack - Centre-Forward | Palestine Sweden | Zamalek SC | 2002 | €1.0m |
| 24 |  Moïse Sahi Dion | Attack - Centre-Forward | Cote d'Ivoire Mali | FCV Dender EH | 2001 | €1.0m |
| 25 |  Yusuf Barası | Attack - Centre-Forward | Türkiye Netherlands | Kasimpasa | 2003 | €1.4m |
| 26 |  André Henrique | Attack - Centre-Forward | Brazil | Grêmio Foot-Ball Porto Alegrense | 2001 | €1.0m |
| 27 |  Nathan Butler-Oyedeji | Attack - Centre-Forward | England | FC Lausanne-Sport | 2003 | €1.0m |
| 28 |  Zini | Attack - Centre-Forward | Angola | AEK Athens | 2002 | €1.0m |
| 29 |  Ricky-Jade Jones | Attack - Centre-Forward | England | FC St. Pauli | 2002 | €0.9m |
| 30 |  Keano Vanrafelghem | Attack - Centre-Forward | Belgium | KV Mechelen | 2003 | €0.9m |