| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mathias Kvistgaarden | Attack - Centre-Forward | Denmark | Norwich City | 2002 | €15.0m |
| 2 |  Manfred Ugalde | Attack - Centre-Forward | Costa Rica | Spartak Moscow | 2002 | €15.0m |
| 3 |  Vladyslav Vanat | Attack - Centre-Forward | Ukraine | Girona FC | 2002 | €15.0m |
| 4 |  El Bilal Touré | Attack - Centre-Forward | Mali Cote d'Ivoire | Besiktas JK | 2001 | €15.0m |
| 5 |  Igor Jesus | Attack - Centre-Forward | Brazil United Arab Emirates | Nottingham Forest | 2001 | €15.0m |
| 6 |  Ricardo Pepi | Attack - Centre-Forward | United States Mexico | PSV Eindhoven | 2003 | €16.0m |
| 7 |  Tiago Tomás | Attack - Centre-Forward | Portugal | VfB Stuttgart | 2002 | €12.0m |
| 8 |  Benedict Hollerbach | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2001 | €12.0m |
| 9 |  Luciano Gondou | Attack - Centre-Forward | Argentina Italy | Zenit St. Petersburg | 2001 | €12.0m |
| 10 |  Armando Broja | Attack - Centre-Forward | Albania England | Burnley FC | 2001 | €12.0m |
| 11 |  Cameron Archer | Attack - Centre-Forward | England Jamaica | Southampton FC | 2001 | €12.0m |
| 12 |  Konstantin Tyukavin | Attack - Centre-Forward | Russia | Dynamo Moscow | 2002 | €16.0m |
| 13 |  Jay Stansfield | Attack - Centre-Forward | England | Birmingham City | 2002 | €11.0m |
| 14 |  Rômulo | Attack - Centre-Forward | Brazil | RB Leipzig | 2002 | €11.0m |
| 15 |  Igor Thiago | Attack - Centre-Forward | Brazil Bulgaria | Brentford FC | 2001 | €18.0m |
| 16 |  Tom Cannon | Attack - Centre-Forward | Ireland England | Sheffield United | 2002 | €10.0m |
| 17 |  Gift Orban | Attack - Centre-Forward | Nigeria Togo | Hellas Verona | 2002 | €10.0m |
| 18 |  Folarin Balogun | Attack - Centre-Forward | United States England | AS Monaco | 2001 | €18.0m |
| 19 |  Willem Geubbels | Attack - Centre-Forward | France Netherlands | Paris FC | 2001 | €10.0m |
| 20 |  Thierno Barry | Attack - Centre-Forward | France Guinea | Everton FC | 2002 | €20.0m |
| 21 |  David Strelec | Attack - Centre-Forward | Slovakia | Middlesbrough FC | 2001 | €8.0m |
| 22 |  Rodrigo Muniz | Attack - Centre-Forward | Brazil | Fulham FC | 2001 | €20.0m |
| 23 |  Fábio Silva | Attack - Centre-Forward | Portugal | Borussia Dortmund | 2002 | €20.0m |
| 24 |  Fisnik Asllani | Attack - Centre-Forward | Kosovo Germany | TSG 1899 Hoffenheim | 2002 | €8.0m |
| 25 |  Tommy Conway | Attack - Centre-Forward | Scotland England | Middlesbrough FC | 2002 | €7.5m |
| 26 |  Joaquín Panichelli | Attack - Centre-Forward | Argentina | RC Strasbourg Alsace | 2002 | €7.0m |
| 27 |  Hamza Igamane | Attack - Centre-Forward | Morocco | LOSC Lille | 2002 | €7.0m |
| 28 |  Rafiu Durosinmi | Attack - Centre-Forward | Nigeria | FC Viktoria Plzen | 2003 | €7.0m |
| 29 |  Adam Idah | Attack - Centre-Forward | Ireland Nigeria | Swansea City | 2001 | €6.5m |
| 30 |  David Datro Fofana | Attack - Centre-Forward | Cote d'Ivoire | Chelsea FC | 2002 | €6.0m |