| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Georgios Koutsias | Attack - Centre-Forward | Greece | FC Lugano | 2004 | €4.5m |
| 2 |  Daniel Jebbison | Attack - Centre-Forward | Canada England | Preston North End | 2003 | €4.0m |
| 3 |  Igor Matanovic | Attack - Centre-Forward | Croatia Germany | SC Freiburg | 2003 | €5.0m |
| 4 |  Kevin Kelsy | Attack - Centre-Forward | Venezuela | Portland Timbers | 2004 | €4.0m |
| 5 |  Deniz Gül | Attack - Centre-Forward | Türkiye Sweden | FC Porto | 2004 | €4.0m |
| 6 |  Karl Etta Eyong | Attack - Centre-Forward | Cameroon | Levante UD | 2003 | €5.0m |
| 7 |  Keke Topp | Attack - Centre-Forward | Germany | SV Werder Bremen | 2004 | €4.0m |
| 8 |  Antonio Raimondo | Attack - Centre-Forward | Italy | Frosinone Calcio | 2004 | €3.8m |
| 9 |  Pablo Pagis | Attack - Centre-Forward | France | FC Lorient | 2002 | €3.5m |
| 10 |  Mateo Joseph | Attack - Centre-Forward | Spain England | RCD Mallorca | 2003 | €3.5m |
| 11 |  Max Dean | Attack - Centre-Forward | England | KAA Gent | 2004 | €3.5m |
| 12 |  Lars Villiger | Attack - Centre-Forward | Switzerland | FC Luzern | 2003 | €3.5m |
| 13 |  Idan Toklomati | Attack - Centre-Forward | Israel Benin | Charlotte FC | 2004 | €3.5m |
| 14 |  Cristian Shpendi | Attack - Centre-Forward | Albania Italy | Cesena FC | 2003 | €5.5m |
| 15 |  Oumar Diakité | Attack - Centre-Forward | Cote d'Ivoire | Cercle Brugge | 2003 | €6.0m |
| 16 |  Giovane | Attack - Centre-Forward | Brazil | Hellas Verona | 2003 | €3.0m |
| 17 |  Matheus Nascimento | Attack - Centre-Forward | Brazil | Los Angeles Galaxy | 2004 | €3.0m |
| 18 |  David Datro Fofana | Attack - Centre-Forward | Cote d'Ivoire | Chelsea FC | 2002 | €6.0m |
| 19 |  Daniel Karlsbakk | Attack - Centre-Forward | Norway | Sarpsborg 08 FF | 2003 | €3.0m |
| 20 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 21 |  Matías Arezo | Attack - Centre-Forward | Uruguay | CA Peñarol | 2002 | €6.0m |
| 22 |  Romeo Vermant | Attack - Centre-Forward | Belgium | Club Brugge KV | 2004 | €6.0m |
| 23 |  Jusef Erabi | Attack - Centre-Forward | Sweden Afghanistan | KRC Genk | 2003 | €6.0m |
| 24 |  Vanja Vlahović | Attack - Centre-Forward | Serbia | Spezia Calcio | 2004 | €6.0m |
| 25 |  Prince Kwabena Adu | Attack - Centre-Forward | Ghana | FC Viktoria Plzen | 2003 | €3.0m |
| 26 |  Henrik Meister | Attack - Centre-Forward | Denmark Cameroon | Pisa Sporting Club | 2003 | €2.8m |
| 27 |  Giuseppe Ambrosino | Attack - Centre-Forward | Italy | SSC Napoli | 2003 | €2.5m |
| 28 |  Álvaro Rodríguez | Attack - Centre-Forward | Uruguay Spain | Elche CF | 2004 | €2.5m |
| 29 |  Alejo Veliz | Attack - Centre-Forward | Argentina | CA Rosario Central | 2003 | €2.5m |
| 30 |  Nacho Ferri | Attack - Centre-Forward | Spain | KVC Westerlo | 2004 | €2.2m |