| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Nathan Ordaz | Attack - Centre-Forward | El Salvador Mexico | Los Angeles FC | 2004 | €1.2m |
| 2 |  Suphanat Mueanta | Attack - Centre-Forward | Thailand | Buriram United | 2002 | €1.2m |
| 3 |  Jorge Pascual | Attack - Centre-Forward | Spain | Granada CF | 2003 | €1.2m |
| 4 |  Nejc Gradisar | Attack - Centre-Forward | Slovenia | Al Ahly FC | 2002 | €1.2m |
| 5 |  Vinicius Mello | Attack - Centre-Forward | Brazil United Arab Emirates | Al-Jazira Club | 2002 | €1.2m |
| 6 |  Thom van Bergen | Attack - Centre-Forward | Netherlands | FC Groningen | 2004 | €1.3m |
| 7 |  Igor Krasnopir | Attack - Centre-Forward | Ukraine | Karpaty Lviv | 2002 | €1.0m |
| 8 |  Tio Cipot | Attack - Centre-Forward | Slovenia | Grazer AK 1902 | 2003 | €1.0m |
| 9 |  Moustapha Cissé | Attack - Centre-Forward | Guinea | Atalanta U23 | 2003 | €1.0m |
| 10 |  Santiago Muñóz | Attack - Centre-Forward | Mexico United States | Sporting Kansas City | 2002 | €1.0m |
| 11 |  Alí Ávila | Attack - Centre-Forward | Mexico | Querétaro FC | 2003 | €1.0m |
| 12 |  Sunusi Ibrahim | Attack - Centre-Forward | Nigeria | CF Montréal | 2002 | €1.0m |
| 13 |  Oscar Vilhelmsson | Attack - Centre-Forward | Sweden | Preußen Münster | 2003 | €1.0m |
| 14 |  Peter Itodo | Attack - Centre-Forward | Nigeria | Metalist 1925 Kharkiv | 2003 | €1.0m |
| 15 |  Zini | Attack - Centre-Forward | Angola | AEK Athens | 2002 | €1.0m |
| 16 |  Nathan Butler-Oyedeji | Attack - Centre-Forward | England | FC Lausanne-Sport | 2003 | €1.0m |
| 17 |  Kieron Bowie | Attack - Centre-Forward | Scotland | Hibernian FC | 2002 | €1.0m |
| 18 |  Sekou Yansané | Attack - Centre-Forward | Guinea France | Al-Ahli SC | 2003 | €1.0m |
| 19 |  Mateusão | Attack - Centre-Forward | Brazil | Shabab Al-Ahli Club | 2004 | €1.0m |
| 20 |  Yannick Agnero | Attack - Centre-Forward | Cote d'Ivoire | Lech Poznan | 2003 | €1.0m |
| 21 |  Yusuf Barası | Attack - Centre-Forward | Türkiye Netherlands | Kasimpasa | 2003 | €1.4m |
| 22 |  Lucca | Attack - Centre-Forward | Brazil | Ceará Sporting Club | 2003 | €1.0m |
| 23 |  Harry Leonard | Attack - Centre-Forward | England | Peterborough United | 2003 | €1.0m |
| 24 |  Anosike Ementa | Attack - Centre-Forward | Denmark Nigeria | Zulte Waregem | 2002 | €1.0m |
| 25 |  Nikolas Muci | Attack - Centre-Forward | Switzerland Germany | Grasshopper Club Zurich | 2003 | €1.5m |
| 26 |  Andrés Ferrari | Attack - Centre-Forward | Uruguay Italy | Sint-Truidense VV | 2003 | €1.5m |
| 27 |  Josh Coburn | Attack - Centre-Forward | England | Millwall FC | 2002 | €1.5m |
| 28 |  Milan Smit | Attack - Centre-Forward | Netherlands | Go Ahead Eagles | 2003 | €1.5m |
| 29 |  Jonathan Okoronkwo | Attack - Centre-Forward | Nigeria | Hatayspor | 2003 | €0.9m |
| 30 |  Armando González | Attack - Centre-Forward | Mexico | Deportivo Guadalajara | 2003 | €1.5m |