| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Tim Lemperle | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2002 | €5.0m |
| 2 |  Thiago Borbas | Attack - Centre-Forward | Uruguay | Red Bull Bragantino | 2002 | €5.0m |
| 3 |  Rwan Cruz | Attack - Centre-Forward | Brazil | Real Salt Lake City | 2001 | €5.0m |
| 4 |  Sékou Mara | Attack - Centre-Forward | France Senegal | AJ Auxerre | 2002 | €5.0m |
| 5 |  Junior Adamu | Attack - Centre-Forward | Austria | SC Freiburg | 2001 | €5.0m |
| 6 |  Martín Satriano | Attack - Centre-Forward | Uruguay Italy | Olympique Lyon | 2001 | €5.0m |
| 7 |  Louis Munteanu | Attack - Centre-Forward | Romania | CFR Cluj | 2002 | €5.0m |
| 8 |  Lorenzo Colombo | Attack - Centre-Forward | Italy | Genoa CFC | 2002 | €5.0m |
| 9 |  Amin Sarr | Attack - Centre-Forward | Sweden Senegal | Hellas Verona | 2001 | €5.0m |
| 10 |  Zito Luvumbo | Attack - Centre-Forward | Angola | Cagliari Calcio | 2002 | €5.0m |
| 11 |  Kevin Carlos | Attack - Centre-Forward | Spain Nigeria | OGC Nice | 2001 | €4.5m |
| 12 |  Alexander Lind | Attack - Centre-Forward | Denmark | FC Nordsjaelland | 2002 | €5.5m |
| 13 |  Mohammed Fuseini | Attack - Centre-Forward | Ghana | Union Saint-Gilloise | 2002 | €4.5m |
| 14 |  Matías Arezo | Attack - Centre-Forward | Uruguay | CA Peñarol | 2002 | €6.0m |
| 15 |  Lassina Traoré | Attack - Centre-Forward | Burkina Faso | Shakhtar Donetsk | 2001 | €4.0m |
| 16 |  Phil Harres | Attack - Centre-Forward | Germany | Holstein Kiel | 2002 | €4.0m |
| 17 |  John Kennedy | Attack - Centre-Forward | Brazil | Fluminense Football Club | 2002 | €6.0m |
| 18 |  Yorbe Vertessen | Attack - Centre-Forward | Belgium | Red Bull Salzburg | 2001 | €6.0m |
| 19 |  Ellis Simms | Attack - Centre-Forward | England | Coventry City | 2001 | €6.0m |
| 20 |  Dion Beljo | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 2002 | €4.0m |
| 21 |  Danylo Sikan | Attack - Centre-Forward | Ukraine | Trabzonspor | 2001 | €6.0m |
| 22 |  Jesús Ferreira | Attack - Centre-Forward | United States Colombia | Seattle Sounders FC | 2000 | €4.0m |
| 23 |  Thibault Klidjé | Attack - Centre-Forward | Togo | Hibernian FC | 2001 | €4.0m |
| 24 |  Mateo Pellegrino | Attack - Centre-Forward | Argentina Spain | Parma Calcio 1913 | 2001 | €6.0m |
| 25 |  Ransford Königsdörffer | Attack - Centre-Forward | Ghana Germany | Hamburger SV | 2001 | €6.0m |
| 26 |  Roberto Fernández | Attack - Centre-Forward | Spain | RCD Espanyol Barcelona | 2002 | €6.0m |
| 27 |  Nikola Stulic | Attack - Centre-Forward | Serbia Croatia | US Lecce | 2001 | €4.0m |
| 28 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |
| 29 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 30 |  Pau Víctor | Attack - Centre-Forward | Spain | SC Braga | 2001 | €4.0m |