| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Abel Ruiz | Attack - Centre-Forward | Spain | Girona FC | 2000 | €4.0m |
| 2 |  Thibault Klidjé | Attack - Centre-Forward | Togo | Hibernian FC | 2001 | €4.0m |
| 3 |  Andrej Ilic | Attack - Centre-Forward | Serbia | 1.FC Union Berlin | 2000 | €4.0m |
| 4 |  Lassine Sinayoko | Attack - Centre-Forward | Mali France | AJ Auxerre | 1999 | €4.0m |
| 5 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |
| 6 |  Andrea Adorante | Attack - Centre-Forward | Italy | Venezia FC | 2000 | €4.0m |
| 7 |  Róbert Boženík | Attack - Centre-Forward | Slovakia | Stoke City | 1999 | €4.0m |
| 8 |  Patrick Agyemang | Attack - Centre-Forward | United States Ghana | Derby County | 2000 | €4.0m |
| 9 |  Lassina Traoré | Attack - Centre-Forward | Burkina Faso | Shakhtar Donetsk | 2001 | €4.0m |
| 10 |  Samuele Mulattieri | Attack - Centre-Forward | Italy | Deportivo de La Coruña | 2000 | €4.0m |
| 11 |  Brenner | Attack - Centre-Forward | Brazil | FC Cincinnati | 2000 | €4.0m |
| 12 |  Sandro Kulenovic | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 1999 | €4.0m |
| 13 |  Jesús Ferreira | Attack - Centre-Forward | United States Colombia | Seattle Sounders FC | 2000 | €4.0m |
| 14 |  Sékou Koïta | Attack - Centre-Forward | Mali | Genclerbirligi Ankara | 1999 | €3.5m |
| 15 |  Yanis Begraoui | Attack - Centre-Forward | Morocco France | GD Estoril Praia | 2001 | €3.5m |
| 16 |  Amine El Ouazzani | Attack - Centre-Forward | Morocco France | SC Braga | 2001 | €3.5m |
| 17 |  Rhian Brewster | Attack - Centre-Forward | England Barbados | Derby County | 2000 | €3.5m |
| 18 |  Kevin Carlos | Attack - Centre-Forward | Spain Nigeria | OGC Nice | 2001 | €4.5m |
| 19 |  Jonatan Braut Brunes | Attack - Centre-Forward | Norway | Raków Częstochowa | 2000 | €3.5m |
| 20 |  Hyeon-gyu Oh | Attack - Centre-Forward | Korea, South | KRC Genk | 2001 | €3.5m |
| 21 |  Tamerlan Musaev | Attack - Centre-Forward | Russia | CSKA Moscow | 2001 | €3.5m |
| 22 |  Erik Botheim | Attack - Centre-Forward | Norway | Malmö FF | 2000 | €3.5m |
| 23 |  Aune Heggebø | Attack - Centre-Forward | Norway | West Bromwich Albion | 2001 | €3.5m |
| 24 |  Adriano Bertaccini | Attack - Centre-Forward | Belgium Italy | RSC Anderlecht | 2000 | €4.5m |
| 25 |  Bamba Dieng | Attack - Centre-Forward | Senegal | FC Lorient | 2000 | €3.0m |
| 26 |  Jacques Siwe | Attack - Centre-Forward | France Cameroon | Rubin Kazan | 2001 | €3.0m |
| 27 |  Raúl García | Attack - Centre-Forward | Spain | CA Osasuna | 2000 | €3.0m |
| 28 |  Tomas Cvancara | Attack - Centre-Forward | Czech Republic | Antalyaspor | 2000 | €3.0m |
| 29 |  Sergio Camello | Attack - Centre-Forward | Spain | Rayo Vallecano | 2001 | €3.0m |
| 30 |  Frank Magri | Attack - Centre-Forward | Cameroon France | FC Toulouse | 1999 | €3.0m |