| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Matheus Souza | Attack - Centre-Forward | Brazil | Operário Ferroviário Esporte Clube (PR) | 2001 | €0.4m |
| 2 |  Arman Taranis | Attack - Centre-Forward | Denmark | Degerfors IF | 2001 | €0.4m |
| 3 |  Matías Fonseca | Attack - Centre-Forward | Uruguay Italy | Instituto ACC | 2001 | €0.4m |
| 4 |  Isaac Tshipamba | Attack - Centre-Forward | France DR Congo | NK Maribor | 2000 | €0.4m |
| 5 |  Lincoln | Attack - Centre-Forward | Brazil | Athletic Club | 2000 | €0.4m |
| 6 |  Njegos Kupusovic | Attack - Centre-Forward | Serbia | Sabah FK | 2001 | €0.4m |
| 7 |  Thor Úlfarsson | Attack - Centre-Forward | Iceland | Breidablik Kópavogur | 2000 | €0.4m |
| 8 |  Stefan Feiertag | Attack - Centre-Forward | Austria | Wieczysta Krakow | 2001 | €0.4m |
| 9 |  Lucas Varaldo | Attack - Centre-Forward | Argentina | CA Central Córdoba (SdE) | 2002 | €0.4m |
| 10 |  Werik Popó | Attack - Centre-Forward | Brazil | Fagiano Okayama | 2001 | €0.4m |
| 11 |  Maksim Turishchev | Attack - Centre-Forward | Russia | Fakel Voronezh | 2002 | €0.4m |
| 12 |  Filip Stuparevic | Attack - Centre-Forward | Serbia | Motherwell FC | 2000 | €0.4m |
| 13 |  Simone Rabbi | Attack - Centre-Forward | Italy | AS Cittadella | 2001 | €0.4m |
| 14 |  Maciej Rosolek | Attack - Centre-Forward | Poland | GKS Katowice | 2001 | €0.4m |
| 15 |  Zakaria Mugeese | Attack - Centre-Forward | Ghana | Odds BK | 2001 | €0.4m |
| 16 |  Andrews Tetteh | Attack - Centre-Forward | Greece Ghana | AE Kifisias | 2001 | €0.4m |
| 17 |  Oscar Aga | Attack - Centre-Forward | Norway | Helsingborgs IF | 2001 | €0.4m |
| 18 |  Alou Kuol | Attack - Centre-Forward | Australia Southern Sudan | Western Sydney Wanderers | 2001 | €0.4m |
| 19 |  Ali Akman | Attack - Centre-Forward | Türkiye | Ankara Keciörengücü | 2002 | €0.4m |
| 20 |  Jovany Ikanga | Attack - Centre-Forward | France DR Congo | Red Star FC | 2002 | €0.4m |
| 21 |  James Scott | Attack - Centre-Forward | Scotland | Ross County FC | 2000 | €0.4m |
| 22 |  Péter Beke | Attack - Centre-Forward | Hungary | Kecskeméti TE | 2001 | €0.3m |
| 23 |  Idjessi Metsoko | Attack - Centre-Forward | France Togo | Spartak Trnava | 2002 | €0.4m |
| 24 |  Ladislav Krobot | Attack - Centre-Forward | Czech Republic | FK Pardubice | 2001 | €0.3m |
| 25 |  Jin-su Seo | Attack - Centre-Forward | Korea, South | Daejeon Hana Citizen | 2000 | €0.3m |
| 26 |  Mitchy Ntelo | Attack - Centre-Forward | Belgium | Yverdon Sport FC | 2001 | €0.4m |
| 27 |  Zakaria Atteri | Attack - Centre-Forward | Belgium Morocco | KAS Eupen | 2002 | €0.3m |
| 28 |  Yacouba Silue | Attack - Centre-Forward | Cote d'Ivoire | Debreceni VSC | 2002 | €0.3m |
| 29 |  Will Swan | Attack - Centre-Forward | England | Bradford City | 2000 | €0.3m |
| 30 |  Thomas Buitink | Attack - Centre-Forward | Netherlands | PEC Zwolle | 2000 | €0.4m |