| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mao Hosoya | Attack - Centre-Forward | Japan | Kashiwa Reysol | 2001 | €1.5m |
| 2 |  Maximilian Breunig | Attack - Centre-Forward | Germany | 1.FC Magdeburg | 2000 | €1.5m |
| 3 |  Shkelqim Vladi | Attack - Centre-Forward | Kosovo Switzerland | FC St. Gallen 1879 | 2000 | €1.5m |
| 4 |  Kevin Rodríguez | Attack - Centre-Forward | Ecuador | Union Saint-Gilloise | 2000 | €1.5m |
| 5 |  Nik Prelec | Attack - Centre-Forward | Slovenia | Oxford United | 2001 | €1.5m |
| 6 |  Gastón Verón | Attack - Centre-Forward | Argentina | CA Central Córdoba (SdE) | 2001 | €1.5m |
| 7 |  Diego García | Attack - Centre-Forward | Spain | CD Leganés | 2000 | €1.5m |
| 8 |  Tomás Badaloni | Attack - Centre-Forward | Argentina Italy | Club Necaxa | 2000 | €1.5m |
| 9 |  Amine Salama | Attack - Centre-Forward | France Morocco | Stade Reims | 2000 | €1.5m |
| 10 |  Alfonso Alvarado | Attack - Centre-Forward | Mexico | Club León FC | 2000 | €1.5m |
| 11 |  Iván Romero | Attack - Centre-Forward | Spain | Levante UD | 2001 | €1.5m |
| 12 |  Amirhossein Hosseinzadeh | Attack - Centre-Forward | Iran | Tractor FC | 2000 | €1.5m |
| 13 |  Emir Kaan Gültekin | Attack - Centre-Forward | Türkiye | Istanbulspor | 2000 | €1.4m |
| 14 |  Taisei Miyashiro | Attack - Centre-Forward | Japan | Vissel Kobe | 2000 | €1.3m |
| 15 |  Guy Mbenza | Attack - Centre-Forward | Congo | Liaoning Tieren | 2000 | €1.7m |
| 16 |  Michael Obafemi | Attack - Centre-Forward | Ireland Nigeria | VfL Bochum | 2000 | €1.7m |
| 17 |  Nicholas Gioacchini | Attack - Centre-Forward | United States Italy | Asteras Aktor | 2000 | €1.3m |
| 18 |  Alexandre Jesus | Attack - Centre-Forward | Brazil | FC Orenburg | 2001 | €1.2m |
| 19 |  Isaak Davies | Attack - Centre-Forward | Wales | Cardiff City | 2001 | €1.2m |
| 20 |  Wendel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2000 | €1.2m |
| 21 |  Mykola Kukharevych | Attack - Centre-Forward | Ukraine | Slovan Bratislava | 2001 | €1.2m |
| 22 |  Mikkel Kaufmann | Attack - Centre-Forward | Denmark | 1.FC Heidenheim 1846 | 2001 | €1.2m |
| 23 |  Max Fenger | Attack - Centre-Forward | Denmark | IFK Göteborg | 2001 | €1.8m |
| 24 |  Mohanad Ali | Attack - Centre-Forward | Iraq | Dibba SCC | 2000 | €1.2m |
| 25 |  Timur Suleymanov | Attack - Centre-Forward | Russia | FC Rostov | 2000 | €1.2m |
| 26 |  Ole Romeny | Attack - Centre-Forward | Indonesia Netherlands | Oxford United | 2000 | €1.2m |
| 27 |  Gamid Agalarov | Attack - Centre-Forward | Russia | Dinamo Makhachkala | 2000 | €1.2m |
| 28 |  Alberto Marí | Attack - Centre-Forward | Spain | CD Mirandés | 2001 | €1.0m |
| 29 |  Kion Etete | Attack - Centre-Forward | England Nigeria | Rotherham United | 2001 | €1.0m |
| 30 |  Ramiro Ruiz Rodríguez | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 2000 | €1.0m |