| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Daniel Paraschiv | Attack - Centre-Forward | Romania Moldova | Cultural Leonesa | 1999 | €1.0m |
| 2 |  Alexander Ahl-Holmström | Attack - Centre-Forward | Sweden | 1.FC Magdeburg | 1999 | €1.0m |
| 3 |  Gabriel Novaes | Attack - Centre-Forward | Brazil | Amazonas FC | 1999 | €1.0m |
| 4 |  Ramiro Ruiz Rodríguez | Attack - Centre-Forward | Argentina | Club Atlético Tucumán | 2000 | €1.0m |
| 5 |  Simon Elisor | Attack - Centre-Forward | France Guadeloupe | FC Famalicão | 1999 | €1.0m |
| 6 |  Mohamed Badamosi | Attack - Centre-Forward | The Gambia | CFR Cluj | 1998 | €1.0m |
| 7 |  Ibrahima Niane | Attack - Centre-Forward | Senegal France | Without Club | 1999 | €1.0m |
| 8 |  Nazariy Rusyn | Attack - Centre-Forward | Ukraine | Arka Gdynia | 1998 | €1.0m |
| 9 |  Kikas | Attack - Centre-Forward | Portugal | CF Estrela Amadora | 1998 | €1.0m |
| 10 |  Mustapha Sangaré | Attack - Centre-Forward | Mali France | Levski Sofia | 1998 | €1.0m |
| 11 |  Ibrahim Diabate | Attack - Centre-Forward | Cote d'Ivoire | GAIS | 1999 | €1.0m |
| 12 |  Sydney van Hooijdonk | Attack - Centre-Forward | Netherlands | NAC Breda | 2000 | €1.0m |
| 13 |  Djordje Jovanovic | Attack - Centre-Forward | Serbia | Maccabi Haifa | 1999 | €1.0m |
| 14 |  Dani Gómez | Attack - Centre-Forward | Spain | Real Zaragoza | 1998 | €1.0m |
| 15 |  Ester Sokler | Attack - Centre-Forward | Slovenia | FK Radnicki 1923 Kragujevac | 1999 | €1.0m |
| 16 |  Chinonso Offor | Attack - Centre-Forward | Nigeria | Baltika Kaliningrad | 2000 | €1.0m |
| 17 |  Patrik Mijic | Attack - Centre-Forward | Croatia | TSV Hartberg | 1998 | €1.0m |
| 18 |  Renat Dadashov | Attack - Centre-Forward | Azerbaijan Germany | Motor Lublin | 1999 | €0.9m |
| 19 |  Júnior Brumado | Attack - Centre-Forward | Brazil | FC Midtjylland | 1999 | €0.9m |
| 20 |  Samuel Adeniran | Attack - Centre-Forward | United States Nigeria | LASK | 1998 | €0.9m |
| 21 |  Mouhamed Belkheir | Attack - Centre-Forward | Algeria France | RAAL La Louvière | 1999 | €0.9m |
| 22 |  Sam Dalby | Attack - Centre-Forward | England | Bolton Wanderers | 1999 | €0.9m |
| 23 |  Renan | Attack - Centre-Forward | Brazil | Club Athletico Paranaense | 2000 | €0.9m |
| 24 |  Filip Stojilkovic | Attack - Centre-Forward | Switzerland Serbia | Cracovia | 2000 | €0.9m |
| 25 |  Halil Dervişoğlu | Attack - Centre-Forward | Türkiye Netherlands | Caykur Rizespor | 1999 | €0.9m |
| 26 |  Vladimir Moragrega | Attack - Centre-Forward | Mexico | CD Tapatío | 1998 | €0.9m |
| 27 |  Janderson | Attack - Centre-Forward | Brazil | Göztepe | 1999 | €1.2m |
| 28 |  Moussa Djitté | Attack - Centre-Forward | Senegal | Grenoble Foot 38 | 1999 | €0.8m |
| 29 |  David Min | Attack - Centre-Forward | Netherlands | FC Utrecht | 1999 | €0.8m |
| 30 |  Fiete Arp | Attack - Centre-Forward | Germany | Odense Boldklub | 2000 | €0.8m |