| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Pau Víctor | Attack - Centre-Forward | Spain | SC Braga | 2001 | €4.0m |
| 2 |  Thibault Klidjé | Attack - Centre-Forward | Togo | Hibernian FC | 2001 | €4.0m |
| 3 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 4 |  Phil Harres | Attack - Centre-Forward | Germany | Holstein Kiel | 2002 | €4.0m |
| 5 |  Nikola Stulic | Attack - Centre-Forward | Serbia Croatia | US Lecce | 2001 | €4.0m |
| 6 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |
| 7 |  Hyeon-gyu Oh | Attack - Centre-Forward | Korea, South | KRC Genk | 2001 | €3.5m |
| 8 |  Amine El Ouazzani | Attack - Centre-Forward | Morocco France | SC Braga | 2001 | €3.5m |
| 9 |  Aune Heggebø | Attack - Centre-Forward | Norway | West Bromwich Albion | 2001 | €3.5m |
| 10 |  Jacen Russell-Rowe | Attack - Centre-Forward | Canada Jamaica | Columbus Crew | 2002 | €3.5m |
| 11 |  Pablo Pagis | Attack - Centre-Forward | France | FC Lorient | 2002 | €3.5m |
| 12 |  Yanis Begraoui | Attack - Centre-Forward | Morocco France | GD Estoril Praia | 2001 | €3.5m |
| 13 |  Kevin Carlos | Attack - Centre-Forward | Spain Nigeria | OGC Nice | 2001 | €4.5m |
| 14 |  Mohammed Fuseini | Attack - Centre-Forward | Ghana | Union Saint-Gilloise | 2002 | €4.5m |
| 15 |  Tamerlan Musaev | Attack - Centre-Forward | Russia | CSKA Moscow | 2001 | €3.5m |
| 16 |  Yousef Salech | Attack - Centre-Forward | Denmark Palestine | Cardiff City | 2002 | €3.5m |
| 17 |  Thiago Borbas | Attack - Centre-Forward | Uruguay | Red Bull Bragantino | 2002 | €5.0m |
| 18 |  Rwan Cruz | Attack - Centre-Forward | Brazil | Real Salt Lake City | 2001 | €5.0m |
| 19 |  Amin Sarr | Attack - Centre-Forward | Sweden Senegal | Hellas Verona | 2001 | €5.0m |
| 20 |  Tim Lemperle | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2002 | €5.0m |
| 21 |  Jacques Siwe | Attack - Centre-Forward | France Cameroon | Rubin Kazan | 2001 | €3.0m |
| 22 |  Zito Luvumbo | Attack - Centre-Forward | Angola | Cagliari Calcio | 2002 | €5.0m |
| 23 |  Sékou Mara | Attack - Centre-Forward | France Senegal | AJ Auxerre | 2002 | €5.0m |
| 24 |  Louis Munteanu | Attack - Centre-Forward | Romania | CFR Cluj | 2002 | €5.0m |
| 25 |  Daniel Fila | Attack - Centre-Forward | Czech Republic | Venezia FC | 2002 | €3.0m |
| 26 |  Junior Adamu | Attack - Centre-Forward | Austria | SC Freiburg | 2001 | €5.0m |
| 27 |  Lorenzo Colombo | Attack - Centre-Forward | Italy | Genoa CFC | 2002 | €5.0m |
| 28 |  Mohamed Bamba | Attack - Centre-Forward | Cote d'Ivoire Guinea | FC Lorient | 2001 | €5.0m |
| 29 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 30 |  Joe Gelhardt | Attack - Centre-Forward | England | Hull City | 2002 | €3.0m |