| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Raúl García | Attack - Centre-Forward | Spain | CA Osasuna | 2000 | €3.0m |
| 2 |  Tomas Cvancara | Attack - Centre-Forward | Czech Republic | Antalyaspor | 2000 | €3.0m |
| 3 |  Joe Gelhardt | Attack - Centre-Forward | England | Hull City | 2002 | €3.0m |
| 4 |  Sergio Camello | Attack - Centre-Forward | Spain | Rayo Vallecano | 2001 | €3.0m |
| 5 |  Duncan McGuire | Attack - Centre-Forward | United States | Orlando City SC | 2001 | €2.8m |
| 6 |  Bruno Barticciotto | Attack - Centre-Forward | Chile Argentina | Santos Laguna | 2001 | €2.8m |
| 7 |  Jonatan Braut Brunes | Attack - Centre-Forward | Norway | Raków Częstochowa | 2000 | €3.5m |
| 8 |  Juan | Attack - Centre-Forward | Brazil | Göztepe | 2002 | €2.5m |
| 9 |  Andréas Hountondji | Attack - Centre-Forward | Benin France | FC St. Pauli | 2002 | €2.5m |
| 10 |  Luis Vázquez | Attack - Centre-Forward | Argentina | RSC Anderlecht | 2001 | €2.5m |
| 11 |  Tamerlan Musaev | Attack - Centre-Forward | Russia | CSKA Moscow | 2001 | €3.5m |
| 12 |  Ali Al-Hamadi | Attack - Centre-Forward | Iraq England | Luton Town | 2002 | €2.5m |
| 13 |  Hyeon-gyu Oh | Attack - Centre-Forward | Korea, South | KRC Genk | 2001 | €3.5m |
| 14 |  Killian Corredor | Attack - Centre-Forward | France | SV Darmstadt 98 | 2000 | €2.5m |
| 15 |  Amine El Ouazzani | Attack - Centre-Forward | Morocco France | SC Braga | 2001 | €3.5m |
| 16 |  Lasse Nordås | Attack - Centre-Forward | Norway | Luton Town | 2002 | €2.5m |
| 17 |  Erencan Yardımcı | Attack - Centre-Forward | Türkiye | Eintracht Braunschweig | 2002 | €2.5m |
| 18 |  Yanis Begraoui | Attack - Centre-Forward | Morocco France | GD Estoril Praia | 2001 | €3.5m |
| 19 |  Zan Vipotnik | Attack - Centre-Forward | Slovenia | Swansea City | 2002 | €2.5m |
| 20 |  Aune Heggebø | Attack - Centre-Forward | Norway | West Bromwich Albion | 2001 | €3.5m |
| 21 |  Yousef Salech | Attack - Centre-Forward | Denmark Palestine | Cardiff City | 2002 | €3.5m |
| 22 |  Ignacio Russo | Attack - Centre-Forward | Argentina | Club Atlético Tigre | 2000 | €2.5m |
| 23 |  Ramiro Enrique | Attack - Centre-Forward | Argentina | Al-Kholood Club | 2001 | €2.5m |
| 24 |  Sambou Soumano | Attack - Centre-Forward | Senegal | FC Lorient | 2001 | €2.5m |
| 25 |  Alejandro Marqués | Attack - Centre-Forward | Venezuela Spain | GD Estoril Praia | 2000 | €2.5m |
| 26 |  Maurice Malone | Attack - Centre-Forward | Germany United States | SK Sturm Graz | 2000 | €2.2m |
| 27 |  Bertuğ Yıldırım | Attack - Centre-Forward | Türkiye | Basaksehir FK | 2002 | €2.0m |
| 28 |  Ibrahim Aliyu | Attack - Centre-Forward | Nigeria | Columbus Crew | 2002 | €2.0m |
| 29 |  Florián Monzón | Attack - Centre-Forward | Argentina | CA Vélez Sarsfield | 2001 | €2.0m |
| 30 |  Elias Manoel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2001 | €2.0m |