| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Gift Orban | Attack - Centre-Forward | Nigeria Togo | Hellas Verona | 2002 | €10.0m |
| 2 | Rômulo | Attack - Centre-Forward | Brazil | RB Leipzig | 2002 | €11.0m |
| 3 | Jay Stansfield | Attack - Centre-Forward | England | Birmingham City | 2002 | €11.0m |
| 4 | William Bøving | Attack - Centre-Forward | Denmark | 1.FSV Mainz 05 | 2003 | €8.0m |
| 5 | Ante Crnac | Attack - Centre-Forward | Croatia | Norwich City | 2003 | €8.0m |
| 6 | Fisnik Asllani | Attack - Centre-Forward | Kosovo Germany | TSG 1899 Hoffenheim | 2002 | €8.0m |
| 7 | Mexx Meerdink | Attack - Centre-Forward | Netherlands | AZ Alkmaar | 2003 | €8.0m |
| 8 | Tiago Tomás | Attack - Centre-Forward | Portugal | VfB Stuttgart | 2002 | €12.0m |
| 9 | Tommy Conway | Attack - Centre-Forward | Scotland England | Middlesbrough FC | 2002 | €7.5m |
| 10 | Matija Frigan | Attack - Centre-Forward | Croatia | Parma Calcio 1913 | 2003 | €7.5m |
| 11 | William Osula | Attack - Centre-Forward | Denmark England | Newcastle United | 2003 | €7.0m |
| 12 | Rafiu Durosinmi | Attack - Centre-Forward | Nigeria | FC Viktoria Plzen | 2003 | €7.0m |
| 13 | Hamza Igamane | Attack - Centre-Forward | Morocco | LOSC Lille | 2002 | €7.0m |
| 14 | Franjo Ivanović | Attack - Centre-Forward | Croatia | SL Benfica | 2003 | €13.0m |
| 15 | Joaquín Panichelli | Attack - Centre-Forward | Argentina | RC Strasbourg Alsace | 2002 | €7.0m |
| 16 | Troy Parrott | Attack - Centre-Forward | Ireland | AZ Alkmaar | 2002 | €14.0m |
| 17 | Roberto Fernández | Attack - Centre-Forward | Spain | RCD Espanyol Barcelona | 2002 | €6.0m |
| 18 | David Datro Fofana | Attack - Centre-Forward | Cote d'Ivoire | Chelsea FC | 2002 | €6.0m |
| 19 | Jusef Erabi | Attack - Centre-Forward | Sweden Afghanistan | KRC Genk | 2003 | €6.0m |
| 20 | John Kennedy | Attack - Centre-Forward | Brazil | Fluminense Football Club | 2002 | €6.0m |
| 21 | Oumar Diakité | Attack - Centre-Forward | Cote d'Ivoire | Cercle Brugge | 2003 | €6.0m |
| 22 | Matías Arezo | Attack - Centre-Forward | Uruguay | CA Peñarol | 2002 | €6.0m |
| 23 | Cristian Shpendi | Attack - Centre-Forward | Albania Italy | Cesena FC | 2003 | €5.5m |
| 24 | Alexander Lind | Attack - Centre-Forward | Denmark | FC Nordsjaelland | 2002 | €5.5m |
| 25 | Zito Luvumbo | Attack - Centre-Forward | Angola | Cagliari Calcio | 2002 | €5.0m |
| 26 | Tim Lemperle | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2002 | €5.0m |
| 27 | Sékou Mara | Attack - Centre-Forward | France Senegal | AJ Auxerre | 2002 | €5.0m |
| 28 | Louis Munteanu | Attack - Centre-Forward | Romania | CFR Cluj | 2002 | €5.0m |
| 29 | Attack - Centre-Forward | Uruguay | Red Bull Bragantino | 2002 | €5.0m | |
| 30 | Karl Etta Eyong | Attack - Centre-Forward | Cameroon | Levante UD | 2003 | €5.0m |
Gift Orban
Rômulo
Jay Stansfield
William Bøving
Ante Crnac
Fisnik Asllani
Mexx Meerdink
Tiago Tomás
Tommy Conway
Matija Frigan
William Osula
Rafiu Durosinmi
Hamza Igamane
Franjo Ivanović
Joaquín Panichelli
Troy Parrott
Roberto Fernández
David Datro Fofana
Jusef Erabi
John Kennedy
Oumar Diakité
Matías Arezo
Cristian Shpendi
Alexander Lind
Zito Luvumbo
Tim Lemperle
Sékou Mara
Louis Munteanu
Karl Etta Eyong