| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Franjo Ivanović | Attack - Centre-Forward | Croatia | SL Benfica | 2003 | €13.0m |
| 2 |  Eliezer Mayenda | Attack - Centre-Forward | Spain France | Sunderland AFC | 2005 | €12.0m |
| 3 |  Orri Óskarsson | Attack - Centre-Forward | Iceland | Real Sociedad | 2004 | €15.0m |
| 4 |  Youssoufa Moukoko | Attack - Centre-Forward | Germany Cameroon | FC Copenhagen | 2004 | €10.0m |
| 5 |  Nicolò Tresoldi | Attack - Centre-Forward | Germany Italy | Club Brugge KV | 2004 | €9.0m |
| 6 |  Lucas Stassin | Attack - Centre-Forward | Belgium | AS Saint-Étienne | 2004 | €18.0m |
| 7 |  Youssef Chermiti | Attack - Centre-Forward | Portugal Tunisia | Rangers FC | 2004 | €8.0m |
| 8 |  Mexx Meerdink | Attack - Centre-Forward | Netherlands | AZ Alkmaar | 2003 | €8.0m |
| 9 |  Gonzalo García | Attack - Centre-Forward | Spain | Real Madrid | 2004 | €8.0m |
| 10 |  Ante Crnac | Attack - Centre-Forward | Croatia | Norwich City | 2003 | €8.0m |
| 11 |  William Osula | Attack - Centre-Forward | Denmark England | Newcastle United | 2003 | €7.0m |
| 12 |  Deivid Washington | Attack - Centre-Forward | Brazil | Chelsea FC U21 | 2005 | €7.0m |
| 13 |  Oumar Diakité | Attack - Centre-Forward | Cote d'Ivoire | Cercle Brugge | 2003 | €6.0m |
| 14 |  Romeo Vermant | Attack - Centre-Forward | Belgium | Club Brugge KV | 2004 | €6.0m |
| 15 |  Wallace Yan | Attack - Centre-Forward | Brazil | CR Flamengo | 2005 | €6.0m |
| 16 |  Vanja Vlahović | Attack - Centre-Forward | Serbia | Spezia Calcio | 2004 | €6.0m |
| 17 |  Ange-Yoan Bonny | Attack - Centre-Forward | France Cote d'Ivoire | Inter Milan | 2003 | €20.0m |
| 18 |  Karl Etta Eyong | Attack - Centre-Forward | Cameroon | Levante UD | 2003 | €5.0m |
| 19 |  Dor Turgeman | Attack - Centre-Forward | Israel | New England Revolution | 2003 | €4.5m |
| 20 |  Georgios Koutsias | Attack - Centre-Forward | Greece | FC Lugano | 2004 | €4.5m |
| 21 |  Kevin Kelsy | Attack - Centre-Forward | Venezuela | Portland Timbers | 2004 | €4.0m |
| 22 |  Dzenan Pejcinovic | Attack - Centre-Forward | Germany Montenegro | VfL Wolfsburg | 2005 | €4.0m |
| 23 |  Ilyas Ansah | Attack - Centre-Forward | Germany Ghana | 1.FC Union Berlin | 2004 | €4.0m |
| 24 |  Divin Mubama | Attack - Centre-Forward | England DR Congo | Stoke City | 2004 | €4.0m |
| 25 |  Keke Topp | Attack - Centre-Forward | Germany | SV Werder Bremen | 2004 | €4.0m |
| 26 |  Daniel Jebbison | Attack - Centre-Forward | Canada England | Preston North End | 2003 | €4.0m |
| 27 |  Mihailo Ivanovic | Attack - Centre-Forward | Serbia Croatia | Millwall FC | 2004 | €4.0m |
| 28 |  Deniz Gül | Attack - Centre-Forward | Türkiye Sweden | FC Porto | 2004 | €4.0m |
| 29 |  Conrad Harder | Attack - Centre-Forward | Denmark | RB Leipzig | 2005 | €24.0m |
| 30 |  Evan Ferguson | Attack - Centre-Forward | Ireland England | AS Roma | 2004 | €25.0m |