| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  George Ilenikhena | Attack - Centre-Forward | Nigeria France | AS Monaco | 2006 | €15.0m |
| 2 |  Kauã Elias | Attack - Centre-Forward | Brazil | Shakhtar Donetsk | 2006 | €14.0m |
| 3 |  Charalampos Kostoulas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2007 | €12.0m |
| 4 |  Marc Guiu | Attack - Centre-Forward | Spain | Chelsea FC | 2006 | €8.0m |
| 5 |  Stefanos Tzimas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2006 | €22.0m |
| 6 |  Ricardo Mathias | Attack - Centre-Forward | Brazil | Sport Club Internacional | 2006 | €7.0m |
| 7 |  Max Moerstedt | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2006 | €7.0m |
| 8 |  Mihajlo Cvetkovic | Attack - Centre-Forward | Serbia | RSC Anderlecht | 2007 | €6.0m |
| 9 |  Ryan Francisco | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 2006 | €6.0m |
| 10 |  Christian Kofane | Attack - Centre-Forward | Cameroon | Bayer 04 Leverkusen | 2006 | €5.0m |
| 11 |  Milos Lukovic | Attack - Centre-Forward | Serbia | UD Las Palmas | 2005 | €5.0m |
| 12 |  Gui Negão | Attack - Centre-Forward | Brazil | Sport Club Corinthians Paulista | 2007 | €5.0m |
| 13 |  Pio Esposito | Attack - Centre-Forward | Italy | Inter Milan | 2005 | €25.0m |
| 14 |  Jeff Ekhator | Attack - Centre-Forward | Italy Nigeria | Genoa CFC | 2006 | €5.0m |
| 15 |  Endrick | Attack - Centre-Forward | Brazil | Real Madrid | 2006 | €35.0m |
| 16 |  Orri Óskarsson | Attack - Centre-Forward | Iceland | Real Sociedad | 2004 | €15.0m |
| 17 |  Franculino | Attack - Centre-Forward | Guinea-Bissau Portugal | FC Midtjylland | 2004 | €13.0m |
| 18 |  Eliezer Mayenda | Attack - Centre-Forward | Spain France | Sunderland AFC | 2005 | €12.0m |
| 19 |  Lucas Stassin | Attack - Centre-Forward | Belgium | AS Saint-Étienne | 2004 | €18.0m |
| 20 |  Youssoufa Moukoko | Attack - Centre-Forward | Germany Cameroon | FC Copenhagen | 2004 | €10.0m |
| 21 |  Francesco Camarda | Attack - Centre-Forward | Italy | US Lecce | 2008 | €10.0m |
| 22 |  Nicolò Tresoldi | Attack - Centre-Forward | Germany Italy | Club Brugge KV | 2004 | €9.0m |
| 23 |  Deivid Washington | Attack - Centre-Forward | Brazil | Chelsea FC U21 | 2005 | €7.0m |
| 24 |  Conrad Harder | Attack - Centre-Forward | Denmark | RB Leipzig | 2005 | €24.0m |
| 25 |  Wallace Yan | Attack - Centre-Forward | Brazil | CR Flamengo | 2005 | €6.0m |
| 26 |  Mohamed Kader Meïté | Attack - Centre-Forward | France Cote d'Ivoire | Stade Rennais FC | 2007 | €5.0m |
| 27 |  Chido Obi | Attack - Centre-Forward | Denmark Nigeria | Manchester United | 2007 | €5.0m |
| 28 |  Evan Ferguson | Attack - Centre-Forward | Ireland England | AS Roma | 2004 | €25.0m |
| 29 |  Santiago Castro | Attack - Centre-Forward | Argentina Italy | Bologna FC 1909 | 2004 | €35.0m |
| 30 |  Mathys Tel | Attack - Centre-Forward | France Guadeloupe | Tottenham Hotspur | 2005 | €35.0m |