| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Amine El Ouazzani | Attack - Centre-Forward | Morocco France | SC Braga | 2001 | €3.5m |
| 2 |  Tamerlan Musaev | Attack - Centre-Forward | Russia | CSKA Moscow | 2001 | €3.5m |
| 3 |  Yanis Begraoui | Attack - Centre-Forward | Morocco France | GD Estoril Praia | 2001 | €3.5m |
| 4 |  Yousef Salech | Attack - Centre-Forward | Denmark Palestine | Cardiff City | 2002 | €3.5m |
| 5 |  Aune Heggebø | Attack - Centre-Forward | Norway | West Bromwich Albion | 2001 | €3.5m |
| 6 |  Jonatan Braut Brunes | Attack - Centre-Forward | Norway | Raków Częstochowa | 2000 | €3.5m |
| 7 |  Patrick Agyemang | Attack - Centre-Forward | United States Ghana | Derby County | 2000 | €4.0m |
| 8 |  Sergio Camello | Attack - Centre-Forward | Spain | Rayo Vallecano | 2001 | €3.0m |
| 9 |  Phil Harres | Attack - Centre-Forward | Germany | Holstein Kiel | 2002 | €4.0m |
| 10 |  Pau Víctor | Attack - Centre-Forward | Spain | SC Braga | 2001 | €4.0m |
| 11 |  Jacques Siwe | Attack - Centre-Forward | France Cameroon | Rubin Kazan | 2001 | €3.0m |
| 12 |  Jesús Ferreira | Attack - Centre-Forward | United States Colombia | Seattle Sounders FC | 2000 | €4.0m |
| 13 |  Tomas Cvancara | Attack - Centre-Forward | Czech Republic | Antalyaspor | 2000 | €3.0m |
| 14 |  Raúl García | Attack - Centre-Forward | Spain | CA Osasuna | 2000 | €3.0m |
| 15 |  Danny Namaso | Attack - Centre-Forward | Cameroon England | AJ Auxerre | 2000 | €4.0m |
| 16 |  Lassina Traoré | Attack - Centre-Forward | Burkina Faso | Shakhtar Donetsk | 2001 | €4.0m |
| 17 |  Samuele Mulattieri | Attack - Centre-Forward | Italy | Deportivo de La Coruña | 2000 | €4.0m |
| 18 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 19 |  Nikola Stulic | Attack - Centre-Forward | Serbia Croatia | US Lecce | 2001 | €4.0m |
| 20 |  Dion Beljo | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 2002 | €4.0m |
| 21 |  Thibault Klidjé | Attack - Centre-Forward | Togo | Hibernian FC | 2001 | €4.0m |
| 22 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |
| 23 |  Daryl Dike | Attack - Centre-Forward | United States Nigeria | West Bromwich Albion | 2000 | €2.8m |
| 24 |  Duncan McGuire | Attack - Centre-Forward | United States | Orlando City SC | 2001 | €2.8m |
| 25 |  Bruno Barticciotto | Attack - Centre-Forward | Chile Argentina | Santos Laguna | 2001 | €2.8m |
| 26 |  Lasse Nordås | Attack - Centre-Forward | Norway | Luton Town | 2002 | €2.5m |
| 27 |  Sambou Soumano | Attack - Centre-Forward | Senegal | FC Lorient | 2001 | €2.5m |
| 28 |  Leonardo Campana | Attack - Centre-Forward | Ecuador United States | New England Revolution | 2000 | €2.5m |
| 29 |  Ignacio Russo | Attack - Centre-Forward | Argentina | Club Atlético Tigre | 2000 | €2.5m |
| 30 |  Killian Corredor | Attack - Centre-Forward | France | SV Darmstadt 98 | 2000 | €2.5m |