| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Tamerlan Musaev | Attack - Centre-Forward | Russia | CSKA Moscow | 2001 | €3.5m |
| 2 |  Yanis Begraoui | Attack - Centre-Forward | Morocco France | GD Estoril Praia | 2001 | €3.5m |
| 3 |  Aune Heggebø | Attack - Centre-Forward | Norway | West Bromwich Albion | 2001 | €3.5m |
| 4 |  Pablo Pagis | Attack - Centre-Forward | France | FC Lorient | 2002 | €3.5m |
| 5 |  Hyeon-gyu Oh | Attack - Centre-Forward | Korea, South | KRC Genk | 2001 | €3.5m |
| 6 |  Amine El Ouazzani | Attack - Centre-Forward | Morocco France | SC Braga | 2001 | €3.5m |
| 7 |  Jacen Russell-Rowe | Attack - Centre-Forward | Canada Jamaica | Columbus Crew | 2002 | €3.5m |
| 8 |  Nikola Stulic | Attack - Centre-Forward | Serbia Croatia | US Lecce | 2001 | €4.0m |
| 9 |  Sergio Camello | Attack - Centre-Forward | Spain | Rayo Vallecano | 2001 | €3.0m |
| 10 |  Dion Beljo | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 2002 | €4.0m |
| 11 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 12 |  Joe Gelhardt | Attack - Centre-Forward | England | Hull City | 2002 | €3.0m |
| 13 |  Jacques Siwe | Attack - Centre-Forward | France Cameroon | Rubin Kazan | 2001 | €3.0m |
| 14 |  Daniel Fila | Attack - Centre-Forward | Czech Republic | Venezia FC | 2002 | €3.0m |
| 15 |  Phil Harres | Attack - Centre-Forward | Germany | Holstein Kiel | 2002 | €4.0m |
| 16 |  Thibault Klidjé | Attack - Centre-Forward | Togo | Hibernian FC | 2001 | €4.0m |
| 17 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 18 |  Pau Víctor | Attack - Centre-Forward | Spain | SC Braga | 2001 | €4.0m |
| 19 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |
| 20 |  Bruno Barticciotto | Attack - Centre-Forward | Chile Argentina | Santos Laguna | 2001 | €2.8m |
| 21 |  Duncan McGuire | Attack - Centre-Forward | United States | Orlando City SC | 2001 | €2.8m |
| 22 |  Andréas Hountondji | Attack - Centre-Forward | Benin France | FC St. Pauli | 2002 | €2.5m |
| 23 |  Erencan Yardımcı | Attack - Centre-Forward | Türkiye | Eintracht Braunschweig | 2002 | €2.5m |
| 24 |  Luis Vázquez | Attack - Centre-Forward | Argentina | RSC Anderlecht | 2001 | €2.5m |
| 25 |  Ramiro Enrique | Attack - Centre-Forward | Argentina | Al-Kholood Club | 2001 | €2.5m |
| 26 |  Lasse Nordås | Attack - Centre-Forward | Norway | Luton Town | 2002 | €2.5m |
| 27 |  Ali Al-Hamadi | Attack - Centre-Forward | Iraq England | Luton Town | 2002 | €2.5m |
| 28 |  Jon Karrikaburu | Attack - Centre-Forward | Spain | Real Sociedad | 2002 | €2.5m |
| 29 |  Zan Vipotnik | Attack - Centre-Forward | Slovenia | Swansea City | 2002 | €2.5m |
| 30 |  Juan | Attack - Centre-Forward | Brazil | Göztepe | 2002 | €2.5m |