| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Evan Ferguson | Attack - Centre-Forward | Ireland England | AS Roma | 2004 | €25.0m |
| 2 |  Conrad Harder | Attack - Centre-Forward | Denmark | RB Leipzig | 2005 | €24.0m |
| 3 |  Stefanos Tzimas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2006 | €22.0m |
| 4 |  Lucas Stassin | Attack - Centre-Forward | Belgium | AS Saint-Étienne | 2004 | €18.0m |
| 5 |  Santiago Castro | Attack - Centre-Forward | Argentina Italy | Bologna FC 1909 | 2004 | €35.0m |
| 6 |  Mathys Tel | Attack - Centre-Forward | France Guadeloupe | Tottenham Hotspur | 2005 | €35.0m |
| 7 |  Orri Óskarsson | Attack - Centre-Forward | Iceland | Real Sociedad | 2004 | €15.0m |
| 8 |  Eli Kroupi | Attack - Centre-Forward | France Cote d'Ivoire | AFC Bournemouth | 2006 | €15.0m |
| 9 |  Kauã Elias | Attack - Centre-Forward | Brazil | Shakhtar Donetsk | 2006 | €14.0m |
| 10 |  Eliezer Mayenda | Attack - Centre-Forward | Spain France | Sunderland AFC | 2005 | €12.0m |
| 11 |  Youssoufa Moukoko | Attack - Centre-Forward | Germany Cameroon | FC Copenhagen | 2004 | €10.0m |
| 12 |  Nicolò Tresoldi | Attack - Centre-Forward | Germany Italy | Club Brugge KV | 2004 | €9.0m |
| 13 |  Marc Guiu | Attack - Centre-Forward | Spain | Chelsea FC | 2006 | €8.0m |
| 14 |  Ange-Yoan Bonny | Attack - Centre-Forward | France Cote d'Ivoire | Inter Milan | 2003 | €20.0m |
| 15 |  Endrick | Attack - Centre-Forward | Brazil | Real Madrid | 2006 | €35.0m |
| 16 |  George Ilenikhena | Attack - Centre-Forward | Nigeria France | AS Monaco | 2006 | €15.0m |
| 17 |  Jhon Durán | Attack - Centre-Forward | Colombia | Fenerbahce | 2003 | €35.0m |
| 18 |  Franculino | Attack - Centre-Forward | Guinea-Bissau Portugal | FC Midtjylland | 2004 | €13.0m |
| 19 |  Franjo Ivanović | Attack - Centre-Forward | Croatia | SL Benfica | 2003 | €13.0m |
| 20 |  Charalampos Kostoulas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2007 | €12.0m |
| 21 |  Ante Crnac | Attack - Centre-Forward | Croatia | Norwich City | 2003 | €8.0m |
| 22 |  Youssef Chermiti | Attack - Centre-Forward | Portugal Tunisia | Rangers FC | 2004 | €8.0m |
| 23 |  Mexx Meerdink | Attack - Centre-Forward | Netherlands | AZ Alkmaar | 2003 | €8.0m |
| 24 |  Gonzalo García | Attack - Centre-Forward | Spain | Real Madrid | 2004 | €8.0m |
| 25 |  Samu Aghehowa | Attack - Centre-Forward | Spain Nigeria | FC Porto | 2004 | €50.0m |
| 26 |  Emmanuel Emegha | Attack - Centre-Forward | Netherlands Nigeria | RC Strasbourg Alsace | 2003 | €25.0m |
| 27 |  Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 28 |  Elye Wahi | Attack - Centre-Forward | France Cote d'Ivoire | Eintracht Frankfurt | 2003 | €22.0m |
| 29 |  Fábio Silva | Attack - Centre-Forward | Portugal | Borussia Dortmund | 2002 | €20.0m |
| 30 |  Mika Biereth | Attack - Centre-Forward | Denmark England | AS Monaco | 2003 | €30.0m |