| # | 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 |  Thiago Borbas | Attack - Centre-Forward | Uruguay | Red Bull Bragantino | 2002 | €5.0m |
| 30 |  Karl Etta Eyong | Attack - Centre-Forward | Cameroon | Levante UD | 2003 | €5.0m |