| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Lucca | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 2003 | €1.0m |
| 2 |  Sekou Yansané | Attack - Centre-Forward | Guinea France | Al-Ahli SC | 2003 | €1.0m |
| 3 |  Nathan Butler-Oyedeji | Attack - Centre-Forward | England | FC Lausanne-Sport | 2003 | €1.0m |
| 4 |  Anosike Ementa | Attack - Centre-Forward | Denmark Nigeria | Zulte Waregem | 2002 | €1.0m |
| 5 |  Igor Krasnopir | Attack - Centre-Forward | Ukraine | Karpaty Lviv | 2002 | €1.0m |
| 6 |  Sunusi Ibrahim | Attack - Centre-Forward | Nigeria | CF Montréal | 2002 | €1.0m |
| 7 |  Yannick Agnero | Attack - Centre-Forward | Cote d'Ivoire | Lech Poznan | 2003 | €1.0m |
| 8 |  Peter Itodo | Attack - Centre-Forward | Nigeria | Metalist 1925 Kharkiv | 2003 | €1.0m |
| 9 |  Santiago Muñóz | Attack - Centre-Forward | Mexico United States | Sporting Kansas City | 2002 | €1.0m |
| 10 |  Alí Ávila | Attack - Centre-Forward | Mexico | Querétaro FC | 2003 | €1.0m |
| 11 |  Kieron Bowie | Attack - Centre-Forward | Scotland | Hibernian FC | 2002 | €1.0m |
| 12 |  Moustapha Cissé | Attack - Centre-Forward | Guinea | Atalanta U23 | 2003 | €1.0m |
| 13 |  Harry Leonard | Attack - Centre-Forward | England | Peterborough United | 2003 | €1.0m |
| 14 |  Zini | Attack - Centre-Forward | Angola | AEK Athens | 2002 | €1.0m |
| 15 |  Oscar Vilhelmsson | Attack - Centre-Forward | Sweden | Preußen Münster | 2003 | €1.0m |
| 16 |  Keano Vanrafelghem | Attack - Centre-Forward | Belgium | KV Mechelen | 2003 | €0.9m |
| 17 |  Renato Júnior | Attack - Centre-Forward | Brazil | Al-Wasl FC | 2002 | €0.9m |
| 18 |  Arthur Sales | Attack - Centre-Forward | Brazil | Mamelodi Sundowns FC | 2002 | €0.9m |
| 19 |  Mohamed Touré | Attack - Centre-Forward | Australia Liberia | Randers FC | 2004 | €0.9m |
| 20 |  Ricky-Jade Jones | Attack - Centre-Forward | England | FC St. Pauli | 2002 | €0.9m |
| 21 |  Jonathan Okoronkwo | Attack - Centre-Forward | Nigeria | Hatayspor | 2003 | €0.9m |
| 22 |  Filip Vecheta | Attack - Centre-Forward | Czech Republic | FK Pardubice | 2003 | €0.9m |
| 23 |  Dale Taylor | Attack - Centre-Forward | Northern Ireland | Blackpool FC | 2003 | €0.9m |
| 24 |  David Ankeye | Attack - Centre-Forward | Nigeria | Virtus Entella | 2002 | €0.9m |
| 25 |  Young-joon Lee | Attack - Centre-Forward | Korea, South | Grasshopper Club Zurich | 2003 | €0.8m |
| 26 |  Renato Marques | Attack - Centre-Forward | Brazil | Mirassol Futebol Clube (SP) | 2003 | €0.8m |
| 27 |  Vinicius Mello | Attack - Centre-Forward | Brazil United Arab Emirates | Al-Jazira Club | 2002 | €1.2m |
| 28 |  Ante Matej Juric | Attack - Centre-Forward | Croatia | HNK Rijeka | 2002 | €0.8m |
| 29 |  Nejc Gradisar | Attack - Centre-Forward | Slovenia | Al Ahly FC | 2002 | €1.2m |
| 30 |  Arthur Sousa | Attack - Centre-Forward | Brazil | América Futebol Clube (MG) | 2003 | €0.8m |