| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Stefanos Tzimas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2006 | €22.0m |
| 2 | George Ilenikhena | Attack - Centre-Forward | Nigeria France | AS Monaco | 2006 | €15.0m |
| 3 | Eli Kroupi | Attack - Centre-Forward | France Cote d'Ivoire | AFC Bournemouth | 2006 | €15.0m |
| 4 | Kauã Elias | Attack - Centre-Forward | Brazil | Shakhtar Donetsk | 2006 | €14.0m |
| 5 | Charalampos Kostoulas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2007 | €12.0m |
| 6 | Santiago Castro | Attack - Centre-Forward | Argentina Italy | Bologna FC 1909 | 2004 | €35.0m |
| 7 | Mathys Tel | Attack - Centre-Forward | France Guadeloupe | Tottenham Hotspur | 2005 | €35.0m |
| 8 | Pio Esposito | Attack - Centre-Forward | Italy | Inter Milan | 2005 | €25.0m |
| 9 | Evan Ferguson | Attack - Centre-Forward | Ireland England | AS Roma | 2004 | €25.0m |
| 10 | Conrad Harder | Attack - Centre-Forward | Denmark | RB Leipzig | 2005 | €24.0m |
| 11 | Lucas Stassin | Attack - Centre-Forward | Belgium | AS Saint-Étienne | 2004 | €18.0m |
| 12 | Orri Óskarsson | Attack - Centre-Forward | Iceland | Real Sociedad | 2004 | €15.0m |
| 13 | Eliezer Mayenda | Attack - Centre-Forward | Spain France | Sunderland AFC | 2005 | €12.0m |
| 14 | Jhon Durán | Attack - Centre-Forward | Colombia | Fenerbahce | 2003 | €35.0m |
| 15 | Ange-Yoan Bonny | Attack - Centre-Forward | France Cote d'Ivoire | Inter Milan | 2003 | €20.0m |
| 16 | Samu Aghehowa | Attack - Centre-Forward | Spain Nigeria | FC Porto | 2004 | €50.0m |
| 17 | Franjo Ivanović | Attack - Centre-Forward | Croatia | SL Benfica | 2003 | €13.0m |
| 18 | Franculino | Attack - Centre-Forward | Guinea-Bissau Portugal | FC Midtjylland | 2004 | €13.0m |
| 19 | Rasmus Højlund | Attack - Centre-Forward | Denmark | SSC Napoli | 2003 | €35.0m |
| 20 | Liam Delap | Attack - Centre-Forward | England Ireland | Chelsea FC | 2003 | €40.0m |
| 21 | Mika Biereth | Attack - Centre-Forward | Denmark England | AS Monaco | 2003 | €30.0m |
| 22 | Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 23 | Emmanuel Emegha | Attack - Centre-Forward | Netherlands Nigeria | RC Strasbourg Alsace | 2003 | €25.0m |
| 24 | Elye Wahi | Attack - Centre-Forward | France Cote d'Ivoire | Eintracht Frankfurt | 2003 | €22.0m |
| 25 | Thierno Barry | Attack - Centre-Forward | France Guinea | Everton FC | 2002 | €20.0m |
| 26 | Matthis Abline | Attack - Centre-Forward | France | FC Nantes | 2003 | €18.0m |
| 27 | Ricardo Pepi | Attack - Centre-Forward | United States Mexico | PSV Eindhoven | 2003 | €16.0m |
| 28 | Christantus Uche | Attack - Centre-Forward | Nigeria | Crystal Palace | 2003 | €15.0m |
| 29 | Jay Stansfield | Attack - Centre-Forward | England | Birmingham City | 2002 | €11.0m |
| 30 | Benjamin Sesko | Attack - Centre-Forward | Slovenia | Manchester United | 2003 | €70.0m |
Stefanos Tzimas
George Ilenikhena
Eli Kroupi
Kauã Elias
Charalampos Kostoulas
Santiago Castro
Mathys Tel
Pio Esposito
Evan Ferguson
Conrad Harder
Lucas Stassin
Orri Óskarsson
Eliezer Mayenda
Jhon Durán
Ange-Yoan Bonny
Samu Aghehowa
Franjo Ivanović
Franculino
Rasmus Højlund
Liam Delap
Mika Biereth
Maximilian Beier
Emmanuel Emegha
Elye Wahi
Thierno Barry
Matthis Abline
Ricardo Pepi
Christantus Uche
Jay Stansfield
Benjamin Sesko