| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 2 |  Daniel Karlsbakk | Attack - Centre-Forward | Norway | Sarpsborg 08 FF | 2003 | €3.0m |
| 3 |  Joe Gelhardt | Attack - Centre-Forward | England | Hull City | 2002 | €3.0m |
| 4 |  Andréas Hountondji | Attack - Centre-Forward | Benin France | FC St. Pauli | 2002 | €2.5m |
| 5 |  Jacen Russell-Rowe | Attack - Centre-Forward | Canada Jamaica | Columbus Crew | 2002 | €3.5m |
| 6 |  Jon Karrikaburu | Attack - Centre-Forward | Spain | Real Sociedad | 2002 | €2.5m |
| 7 |  Ali Al-Hamadi | Attack - Centre-Forward | Iraq England | Luton Town | 2002 | €2.5m |
| 8 |  Yousef Salech | Attack - Centre-Forward | Denmark Palestine | Cardiff City | 2002 | €3.5m |
| 9 |  Erencan Yardımcı | Attack - Centre-Forward | Türkiye | Eintracht Braunschweig | 2002 | €2.5m |
| 10 |  Pablo Pagis | Attack - Centre-Forward | France | FC Lorient | 2002 | €3.5m |
| 11 |  Lasse Nordås | Attack - Centre-Forward | Norway | Luton Town | 2002 | €2.5m |
| 12 |  Juan | Attack - Centre-Forward | Brazil | Göztepe | 2002 | €2.5m |
| 13 |  Zan Vipotnik | Attack - Centre-Forward | Slovenia | Swansea City | 2002 | €2.5m |
| 14 |  Lars Villiger | Attack - Centre-Forward | Switzerland | FC Luzern | 2003 | €3.5m |
| 15 |  Sinclair Armstrong | Attack - Centre-Forward | Ireland Nigeria | Bristol City | 2003 | €2.2m |
| 16 |  Bertuğ Yıldırım | Attack - Centre-Forward | Türkiye | Basaksehir FK | 2002 | €2.0m |
| 17 |  Vladislav Blănuță | Attack - Centre-Forward | Romania Moldova | Dynamo Kyiv | 2002 | €2.0m |
| 18 |  Andri Gudjohnsen | Attack - Centre-Forward | Iceland | Blackburn Rovers | 2002 | €2.0m |
| 19 |  Rémy Labeau Lascary | Attack - Centre-Forward | France Guadeloupe | Stade Brestois 29 | 2003 | €2.0m |
| 20 |  Sang-bin Jeong | Attack - Centre-Forward | Korea, South | St. Louis CITY SC | 2002 | €2.0m |
| 21 |  Luca Kjerrumgaard | Attack - Centre-Forward | Denmark | Watford FC | 2003 | €2.0m |
| 22 |  Felix Afena-Gyan | Attack - Centre-Forward | Ghana | Amed SK | 2003 | €2.0m |
| 23 |  Elias Manoel | Attack - Centre-Forward | Brazil | CD Santa Clara | 2001 | €2.0m |
| 24 |  Noah Ohio | Attack - Centre-Forward | Netherlands England | FC Utrecht | 2003 | €2.0m |
| 25 |  Henrique Araújo | Attack - Centre-Forward | Portugal | SL Benfica | 2002 | €2.0m |
| 26 |  Fally Mayulu | Attack - Centre-Forward | France DR Congo | Bristol City | 2002 | €2.0m |
| 27 |  Seedy Jatta | Attack - Centre-Forward | Norway | SK Sturm Graz | 2003 | €2.0m |
| 28 |  Teun Wilke | Attack - Centre-Forward | Mexico Netherlands | Deportivo Guadalajara | 2002 | €2.0m |
| 29 |  Ibrahim Aliyu | Attack - Centre-Forward | Nigeria | Columbus Crew | 2002 | €2.0m |
| 30 |  Janis Antiste | Attack - Centre-Forward | France Martinique | Rapid Vienna | 2002 | €2.0m |