| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ante Crnac | Attack - Centre-Forward | Croatia | Norwich City | 2003 | €8.0m |
| 2 |  Fisnik Asllani | Attack - Centre-Forward | Kosovo Germany | TSG 1899 Hoffenheim | 2002 | €8.0m |
| 3 |  Youssef Chermiti | Attack - Centre-Forward | Portugal Tunisia | Rangers FC | 2004 | €8.0m |
| 4 |  William Bøving | Attack - Centre-Forward | Denmark | 1.FSV Mainz 05 | 2003 | €8.0m |
| 5 |  Gonzalo García | Attack - Centre-Forward | Spain | Real Madrid | 2004 | €8.0m |
| 6 |  Matija Frigan | Attack - Centre-Forward | Croatia | Parma Calcio 1913 | 2003 | €7.5m |
| 7 |  Tommy Conway | Attack - Centre-Forward | Scotland England | Middlesbrough FC | 2002 | €7.5m |
| 8 |  Hamza Igamane | Attack - Centre-Forward | Morocco | LOSC Lille | 2002 | €7.0m |
| 9 |  Joaquín Panichelli | Attack - Centre-Forward | Argentina | RC Strasbourg Alsace | 2002 | €7.0m |
| 10 |  Rafiu Durosinmi | Attack - Centre-Forward | Nigeria | FC Viktoria Plzen | 2003 | €7.0m |
| 11 |  William Osula | Attack - Centre-Forward | Denmark England | Newcastle United | 2003 | €7.0m |
| 12 |  Romeo Vermant | Attack - Centre-Forward | Belgium | Club Brugge KV | 2004 | €6.0m |
| 13 |  Jusef Erabi | Attack - Centre-Forward | Sweden Afghanistan | KRC Genk | 2003 | €6.0m |
| 14 |  Oumar Diakité | Attack - Centre-Forward | Cote d'Ivoire | Cercle Brugge | 2003 | €6.0m |
| 15 |  David Datro Fofana | Attack - Centre-Forward | Cote d'Ivoire | Chelsea FC | 2002 | €6.0m |
| 16 |  Vanja Vlahović | Attack - Centre-Forward | Serbia | Spezia Calcio | 2004 | €6.0m |
| 17 |  Matías Arezo | Attack - Centre-Forward | Uruguay | CA Peñarol | 2002 | €6.0m |
| 18 |  Tom Cannon | Attack - Centre-Forward | Ireland England | Sheffield United | 2002 | €10.0m |
| 19 |  Cristian Shpendi | Attack - Centre-Forward | Albania Italy | Cesena FC | 2003 | €5.5m |
| 20 |  Jay Stansfield | Attack - Centre-Forward | England | Birmingham City | 2002 | €11.0m |
| 21 |  Igor Matanovic | Attack - Centre-Forward | Croatia Germany | SC Freiburg | 2003 | €5.0m |
| 22 |  Karl Etta Eyong | Attack - Centre-Forward | Cameroon | Levante UD | 2003 | €5.0m |
| 23 |  Sékou Mara | Attack - Centre-Forward | France Senegal | AJ Auxerre | 2002 | €5.0m |
| 24 |  Dor Turgeman | Attack - Centre-Forward | Israel | New England Revolution | 2003 | €4.5m |
| 25 |  Georgios Koutsias | Attack - Centre-Forward | Greece | FC Lugano | 2004 | €4.5m |
| 26 |  Keke Topp | Attack - Centre-Forward | Germany | SV Werder Bremen | 2004 | €4.0m |
| 27 |  Daniel Jebbison | Attack - Centre-Forward | Canada England | Preston North End | 2003 | €4.0m |
| 28 |  Deniz Gül | Attack - Centre-Forward | Türkiye Sweden | FC Porto | 2004 | €4.0m |
| 29 |  Antonio Raimondo | Attack - Centre-Forward | Italy | Frosinone Calcio | 2004 | €3.8m |
| 30 |  Max Dean | Attack - Centre-Forward | England | KAA Gent | 2004 | €3.5m |