| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 2 |  Daniel Karlsbakk | Attack - Centre-Forward | Norway | Sarpsborg 08 FF | 2003 | €3.0m |
| 3 |  Prince Kwabena Adu | Attack - Centre-Forward | Ghana | FC Viktoria Plzen | 2003 | €3.0m |
| 4 |  Matheus Nascimento | Attack - Centre-Forward | Brazil | Los Angeles Galaxy | 2004 | €3.0m |
| 5 |  Henrik Meister | Attack - Centre-Forward | Denmark Cameroon | Pisa Sporting Club | 2003 | €2.8m |
| 6 |  Lars Villiger | Attack - Centre-Forward | Switzerland | FC Luzern | 2003 | €3.5m |
| 7 |  Max Dean | Attack - Centre-Forward | England | KAA Gent | 2004 | €3.5m |
| 8 |  Giuseppe Ambrosino | Attack - Centre-Forward | Italy | SSC Napoli | 2003 | €2.5m |
| 9 |  Pablo Pagis | Attack - Centre-Forward | France | FC Lorient | 2002 | €3.5m |
| 10 |  Álvaro Rodríguez | Attack - Centre-Forward | Uruguay Spain | Elche CF | 2004 | €2.5m |
| 11 |  Mateo Joseph | Attack - Centre-Forward | Spain England | RCD Mallorca | 2003 | €3.5m |
| 12 |  Idan Toklomati | Attack - Centre-Forward | Israel Benin | Charlotte FC | 2004 | €3.5m |
| 13 |  Alejo Veliz | Attack - Centre-Forward | Argentina | CA Rosario Central | 2003 | €2.5m |
| 14 |  Felipe Augusto | Attack - Centre-Forward | Brazil | Trabzonspor | 2004 | €2.2m |
| 15 |  Sinclair Armstrong | Attack - Centre-Forward | Ireland Nigeria | Bristol City | 2003 | €2.2m |
| 16 |  Antonio Raimondo | Attack - Centre-Forward | Italy | Frosinone Calcio | 2004 | €3.8m |
| 17 |  Nacho Ferri | Attack - Centre-Forward | Spain | KVC Westerlo | 2004 | €2.2m |
| 18 |  Norman Bassette | Attack - Centre-Forward | Belgium | Stade Reims | 2004 | €2.2m |
| 19 |  Dane Scarlett | Attack - Centre-Forward | England Jamaica | Tottenham Hotspur | 2004 | €2.0m |
| 20 |  Samed Bazdar | Attack - Centre-Forward | Bosnia-Herzegovina Serbia | Real Zaragoza | 2004 | €2.0m |
| 21 |  Divin Mubama | Attack - Centre-Forward | England DR Congo | Stoke City | 2004 | €4.0m |
| 22 |  Luca Kjerrumgaard | Attack - Centre-Forward | Denmark | Watford FC | 2003 | €2.0m |
| 23 |  Marco Nasti | Attack - Centre-Forward | Italy | FC Empoli | 2003 | €2.0m |
| 24 |  Filip Bundgaard | Attack - Centre-Forward | Denmark | Bröndby IF | 2004 | €2.0m |
| 25 |  Keke Topp | Attack - Centre-Forward | Germany | SV Werder Bremen | 2004 | €4.0m |
| 26 |  Rémy Labeau Lascary | Attack - Centre-Forward | France Guadeloupe | Stade Brestois 29 | 2003 | €2.0m |
| 27 |  Felix Afena-Gyan | Attack - Centre-Forward | Ghana | Amed SK | 2003 | €2.0m |
| 28 |  Roko Simic | Attack - Centre-Forward | Croatia | Karlsruher SC | 2003 | €2.0m |
| 29 |  Seedy Jatta | Attack - Centre-Forward | Norway | SK Sturm Graz | 2003 | €2.0m |
| 30 |  Noah Ohio | Attack - Centre-Forward | Netherlands England | FC Utrecht | 2003 | €2.0m |