| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Felix Afena-Gyan | Attack - Centre-Forward | Ghana | Amed SK | 2003 | €2.0m |
| 2 |  Fally Mayulu | Attack - Centre-Forward | France DR Congo | Bristol City | 2002 | €2.0m |
| 3 |  Bertuğ Yıldırım | Attack - Centre-Forward | Türkiye | Basaksehir FK | 2002 | €2.0m |
| 4 |  Roko Simic | Attack - Centre-Forward | Croatia | Karlsruher SC | 2003 | €2.0m |
| 5 |  Samed Bazdar | Attack - Centre-Forward | Bosnia-Herzegovina Serbia | Real Zaragoza | 2004 | €2.0m |
| 6 |  Janis Antiste | Attack - Centre-Forward | France Martinique | Rapid Vienna | 2002 | €2.0m |
| 7 |  Nicholas Bonfanti | Attack - Centre-Forward | Italy | Mantova 1911 | 2002 | €2.0m |
| 8 |  Luca Kjerrumgaard | Attack - Centre-Forward | Denmark | Watford FC | 2003 | €2.0m |
| 9 |  Rémy Labeau Lascary | Attack - Centre-Forward | France Guadeloupe | Stade Brestois 29 | 2003 | €2.0m |
| 10 |  Noah Ohio | Attack - Centre-Forward | Netherlands England | FC Utrecht | 2003 | €2.0m |
| 11 |  Sang-bin Jeong | Attack - Centre-Forward | Korea, South | St. Louis CITY SC | 2002 | €2.0m |
| 12 |  Marco Nasti | Attack - Centre-Forward | Italy | FC Empoli | 2003 | €2.0m |
| 13 |  Sinclair Armstrong | Attack - Centre-Forward | Ireland Nigeria | Bristol City | 2003 | €2.2m |
| 14 |  Frederik Ihler | Attack - Centre-Forward | Denmark | IF Elfsborg | 2003 | €1.8m |
| 15 |  Felipe Augusto | Attack - Centre-Forward | Brazil | Trabzonspor | 2004 | €2.2m |
| 16 |  Szymon Wlodarczyk | Attack - Centre-Forward | Poland | Excelsior Rotterdam | 2003 | €1.6m |
| 17 |  Mason Burstow | Attack - Centre-Forward | England Jamaica | Bolton Wanderers | 2003 | €1.6m |
| 18 |  Andréas Hountondji | Attack - Centre-Forward | Benin France | FC St. Pauli | 2002 | €2.5m |
| 19 |  Saúl Guarirapa | Attack - Centre-Forward | Venezuela | FC Sochi | 2002 | €1.5m |
| 20 |  Andrés Ferrari | Attack - Centre-Forward | Uruguay Italy | Sint-Truidense VV | 2003 | €1.5m |
| 21 |  Robbie Ure | Attack - Centre-Forward | Scotland | IK Sirius | 2004 | €1.5m |
| 22 |  Giuseppe Ambrosino | Attack - Centre-Forward | Italy | SSC Napoli | 2003 | €2.5m |
| 23 |  Alejo Veliz | Attack - Centre-Forward | Argentina | CA Rosario Central | 2003 | €2.5m |
| 24 |  Stiven Shpendi | Attack - Centre-Forward | Albania Italy | FC Empoli | 2003 | €1.5m |
| 25 |  Josh Coburn | Attack - Centre-Forward | England | Millwall FC | 2002 | €1.5m |
| 26 |  Armando González | Attack - Centre-Forward | Mexico | Deportivo Guadalajara | 2003 | €1.5m |
| 27 |  Deandre Kerr | Attack - Centre-Forward | Canada Jamaica | Toronto FC | 2002 | €1.5m |
| 28 |  Jon Karrikaburu | Attack - Centre-Forward | Spain | Real Sociedad | 2002 | €2.5m |
| 29 |  Nikolas Muci | Attack - Centre-Forward | Switzerland Germany | Grasshopper Club Zurich | 2003 | €1.5m |
| 30 |  Milan Smit | Attack - Centre-Forward | Netherlands | Go Ahead Eagles | 2003 | €1.5m |