| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mateo Pellegrino | Attack - Centre-Forward | Argentina Spain | Parma Calcio 1913 | 2001 | €6.0m |
| 2 |  Yorbe Vertessen | Attack - Centre-Forward | Belgium | Red Bull Salzburg | 2001 | €6.0m |
| 3 |  Isaac Romero | Attack - Centre-Forward | Spain | Sevilla FC | 2000 | €6.0m |
| 4 |  Lyle Foster | Attack - Centre-Forward | South Africa | Burnley FC | 2000 | €6.0m |
| 5 |  Kelvin Yeboah | Attack - Centre-Forward | Italy Ghana | Minnesota United FC | 2000 | €6.0m |
| 6 |  Ransford Königsdörffer | Attack - Centre-Forward | Ghana Germany | Hamburger SV | 2001 | €6.0m |
| 7 |  Ellis Simms | Attack - Centre-Forward | England | Coventry City | 2001 | €6.0m |
| 8 |  Casper Tengstedt | Attack - Centre-Forward | Denmark | Feyenoord Rotterdam | 2000 | €6.0m |
| 9 |  Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 10 |  Mohamed Bamba | Attack - Centre-Forward | Cote d'Ivoire Guinea | FC Lorient | 2001 | €5.0m |
| 11 |  Lorenzo Colombo | Attack - Centre-Forward | Italy | Genoa CFC | 2002 | €5.0m |
| 12 |  Myron Boadu | Attack - Centre-Forward | Netherlands Ghana | PSV Eindhoven | 2001 | €7.0m |
| 13 |  Thiago Borbas | Attack - Centre-Forward | Uruguay | Red Bull Bragantino | 2002 | €5.0m |
| 14 |  Amin Sarr | Attack - Centre-Forward | Sweden Senegal | Hellas Verona | 2001 | €5.0m |
| 15 |  Zito Luvumbo | Attack - Centre-Forward | Angola | Cagliari Calcio | 2002 | €5.0m |
| 16 |  Martín Satriano | Attack - Centre-Forward | Uruguay Italy | Olympique Lyon | 2001 | €5.0m |
| 17 |  Tim Lemperle | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2002 | €5.0m |
| 18 |  Julián Carranza | Attack - Centre-Forward | Argentina Italy | Leicester City | 2000 | €5.0m |
| 19 |  Faris Moumbagna | Attack - Centre-Forward | Cameroon | US Cremonese | 2000 | €5.0m |
| 20 |  Tani Oluwaseyi | Attack - Centre-Forward | Canada Nigeria | Villarreal CF | 2000 | €5.0m |
| 21 |  Rwan Cruz | Attack - Centre-Forward | Brazil | Real Salt Lake City | 2001 | €5.0m |
| 22 |  Estéban Lepaul | Attack - Centre-Forward | France | Stade Rennais FC | 2000 | €7.0m |
| 23 |  Junior Adamu | Attack - Centre-Forward | Austria | SC Freiburg | 2001 | €5.0m |
| 24 |  Kevin Carlos | Attack - Centre-Forward | Spain Nigeria | OGC Nice | 2001 | €4.5m |
| 25 |  Adriano Bertaccini | Attack - Centre-Forward | Belgium Italy | RSC Anderlecht | 2000 | €4.5m |
| 26 |  Dion Beljo | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 2002 | €4.0m |
| 27 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 28 |  Samuele Mulattieri | Attack - Centre-Forward | Italy | Deportivo de La Coruña | 2000 | €4.0m |
| 29 |  Danny Namaso | Attack - Centre-Forward | Cameroon England | AJ Auxerre | 2000 | €4.0m |
| 30 |  Patrick Agyemang | Attack - Centre-Forward | United States Ghana | Derby County | 2000 | €4.0m |