| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Mateo Joseph | Attack - Centre-Forward | Spain England | RCD Mallorca | 2003 | €3.5m |
| 2 |  Pablo Pagis | Attack - Centre-Forward | France | FC Lorient | 2002 | €3.5m |
| 3 |  Max Dean | Attack - Centre-Forward | England | KAA Gent | 2004 | €3.5m |
| 4 |  Jacen Russell-Rowe | Attack - Centre-Forward | Canada Jamaica | Columbus Crew | 2002 | €3.5m |
| 5 |  Antonio Raimondo | Attack - Centre-Forward | Italy | Frosinone Calcio | 2004 | €3.8m |
| 6 |  Joe Gelhardt | Attack - Centre-Forward | England | Hull City | 2002 | €3.0m |
| 7 |  Giovane | Attack - Centre-Forward | Brazil | Hellas Verona | 2003 | €3.0m |
| 8 |  Keke Topp | Attack - Centre-Forward | Germany | SV Werder Bremen | 2004 | €4.0m |
| 9 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 10 |  Daniel Jebbison | Attack - Centre-Forward | Canada England | Preston North End | 2003 | €4.0m |
| 11 |  Daniel Karlsbakk | Attack - Centre-Forward | Norway | Sarpsborg 08 FF | 2003 | €3.0m |
| 12 |  Matheus Nascimento | Attack - Centre-Forward | Brazil | Los Angeles Galaxy | 2004 | €3.0m |
| 13 |  Daniel Fila | Attack - Centre-Forward | Czech Republic | Venezia FC | 2002 | €3.0m |
| 14 |  Prince Kwabena Adu | Attack - Centre-Forward | Ghana | FC Viktoria Plzen | 2003 | €3.0m |
| 15 |  Henrik Meister | Attack - Centre-Forward | Denmark Cameroon | Pisa Sporting Club | 2003 | €2.8m |
| 16 |  Dor Turgeman | Attack - Centre-Forward | Israel | New England Revolution | 2003 | €4.5m |
| 17 |  Georgios Koutsias | Attack - Centre-Forward | Greece | FC Lugano | 2004 | €4.5m |
| 18 |  Giuseppe Ambrosino | Attack - Centre-Forward | Italy | SSC Napoli | 2003 | €2.5m |
| 19 |  Mohammed Fuseini | Attack - Centre-Forward | Ghana | Union Saint-Gilloise | 2002 | €4.5m |
| 20 |  Alejo Veliz | Attack - Centre-Forward | Argentina | CA Rosario Central | 2003 | €2.5m |
| 21 |  Jon Karrikaburu | Attack - Centre-Forward | Spain | Real Sociedad | 2002 | €2.5m |
| 22 |  Andréas Hountondji | Attack - Centre-Forward | Benin France | FC St. Pauli | 2002 | €2.5m |
| 23 |  Felipe Augusto | Attack - Centre-Forward | Brazil | Trabzonspor | 2004 | €2.2m |
| 24 |  Sinclair Armstrong | Attack - Centre-Forward | Ireland Nigeria | Bristol City | 2003 | €2.2m |
| 25 |  Felix Afena-Gyan | Attack - Centre-Forward | Ghana | Amed SK | 2003 | €2.0m |
| 26 |  Bertuğ Yıldırım | Attack - Centre-Forward | Türkiye | Basaksehir FK | 2002 | €2.0m |
| 27 |  Fally Mayulu | Attack - Centre-Forward | France DR Congo | Bristol City | 2002 | €2.0m |
| 28 |  Samed Bazdar | Attack - Centre-Forward | Bosnia-Herzegovina Serbia | Real Zaragoza | 2004 | €2.0m |
| 29 |  Dane Scarlett | Attack - Centre-Forward | England Jamaica | Tottenham Hotspur | 2004 | €2.0m |
| 30 |  Marco Nasti | Attack - Centre-Forward | Italy | FC Empoli | 2003 | €2.0m |