| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Gui Negão | Attack - Centre-Forward | Brazil | Sport Club Corinthians Paulista | 2007 | €5.0m |
| 2 |  Milos Lukovic | Attack - Centre-Forward | Serbia | UD Las Palmas | 2005 | €5.0m |
| 3 |  Amin Chiakha | Attack - Centre-Forward | Algeria Denmark | Vejle Boldklub | 2006 | €3.0m |
| 4 |  Christian Kofane | Attack - Centre-Forward | Cameroon | Bayer 04 Leverkusen | 2006 | €5.0m |
| 5 |  Jeff Ekhator | Attack - Centre-Forward | Italy Nigeria | Genoa CFC | 2006 | €5.0m |
| 6 |  Oskar Spiten-Nysæter | Attack - Centre-Forward | Norway | Molde FK | 2007 | €2.7m |
| 7 |  Jonah Kusi-Asare | Attack - Centre-Forward | Sweden Ghana | Fulham FC | 2007 | €2.5m |
| 8 |  Leon Grgic | Attack - Centre-Forward | Croatia Austria | SK Sturm Graz | 2006 | €2.5m |
| 9 |  Otto Stange | Attack - Centre-Forward | Germany Brazil | SV 07 Elversberg | 2007 | €2.0m |
| 10 |  Sydney Osazuwa | Attack - Centre-Forward | Spain Nigeria | Real Sociedad B | 2007 | €2.0m |
| 11 |  Mihajlo Cvetkovic | Attack - Centre-Forward | Serbia | RSC Anderlecht | 2007 | €6.0m |
| 12 |  Anhá Cande | Attack - Centre-Forward | Portugal Guinea-Bissau | FC Porto B | 2007 | €2.0m |
| 13 |  Ryan Francisco | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 2006 | €6.0m |
| 14 |  Paris Brunner | Attack - Centre-Forward | Germany DR Congo | AS Monaco | 2006 | €1.5m |
| 15 |  Deniz Zeitler | Attack - Centre-Forward | Germany Türkiye | TSG 1899 Hoffenheim | 2006 | €1.5m |
| 16 |  Allen Obando | Attack - Centre-Forward | Ecuador | Inter Miami CF | 2006 | €1.5m |
| 17 |  James Wilson | Attack - Centre-Forward | Scotland Northern Ireland | Heart of Midlothian FC | 2007 | €1.2m |
| 18 |  Ricardo Mathias | Attack - Centre-Forward | Brazil | Sport Club Internacional | 2006 | €7.0m |
| 19 |  Max Moerstedt | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2006 | €7.0m |
| 20 |  Marc Guiu | Attack - Centre-Forward | Spain | Chelsea FC | 2006 | €8.0m |
| 21 |  Charalampos Kostoulas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2007 | €12.0m |
| 22 |  Kauã Elias | Attack - Centre-Forward | Brazil | Shakhtar Donetsk | 2006 | €14.0m |
| 23 |  George Ilenikhena | Attack - Centre-Forward | Nigeria France | AS Monaco | 2006 | €15.0m |
| 24 |  Eli Kroupi | Attack - Centre-Forward | France Cote d'Ivoire | AFC Bournemouth | 2006 | €15.0m |
| 25 |  Mihailo Ivanovic | Attack - Centre-Forward | Serbia Croatia | Millwall FC | 2004 | €4.0m |
| 26 |  Divin Mubama | Attack - Centre-Forward | England DR Congo | Stoke City | 2004 | €4.0m |
| 27 |  Ilyas Ansah | Attack - Centre-Forward | Germany Ghana | 1.FC Union Berlin | 2004 | €4.0m |
| 28 |  Dzenan Pejcinovic | Attack - Centre-Forward | Germany Montenegro | VfL Wolfsburg | 2005 | €4.0m |
| 29 |  Damián Pizarro | Attack - Centre-Forward | Chile | Le Havre AC | 2005 | €3.2m |
| 30 |  Chido Obi | Attack - Centre-Forward | Denmark Nigeria | Manchester United | 2007 | €5.0m |