| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Andrés Ferrari | Attack - Centre-Forward | Uruguay Italy | Sint-Truidense VV | 2003 | €1.5m |
| 2 |  Armando González | Attack - Centre-Forward | Mexico | Deportivo Guadalajara | 2003 | €1.5m |
| 3 |  Nikolas Muci | Attack - Centre-Forward | Switzerland Germany | Grasshopper Club Zurich | 2003 | €1.5m |
| 4 |  Josh Coburn | Attack - Centre-Forward | England | Millwall FC | 2002 | €1.5m |
| 5 |  Saúl Guarirapa | Attack - Centre-Forward | Venezuela | FC Sochi | 2002 | €1.5m |
| 6 |  Stiven Shpendi | Attack - Centre-Forward | Albania Italy | FC Empoli | 2003 | €1.5m |
| 7 |  Milan Smit | Attack - Centre-Forward | Netherlands | Go Ahead Eagles | 2003 | €1.5m |
| 8 |  Szymon Wlodarczyk | Attack - Centre-Forward | Poland | Excelsior Rotterdam | 2003 | €1.6m |
| 9 |  Mason Burstow | Attack - Centre-Forward | England Jamaica | Bolton Wanderers | 2003 | €1.6m |
| 10 |  Yusuf Barası | Attack - Centre-Forward | Türkiye Netherlands | Kasimpasa | 2003 | €1.4m |
| 11 |  Frederik Ihler | Attack - Centre-Forward | Denmark | IF Elfsborg | 2003 | €1.8m |
| 12 |  Jorge Pascual | Attack - Centre-Forward | Spain | Granada CF | 2003 | €1.2m |
| 13 |  Suphanat Mueanta | Attack - Centre-Forward | Thailand | Buriram United | 2002 | €1.2m |
| 14 |  Nejc Gradisar | Attack - Centre-Forward | Slovenia | Al Ahly FC | 2002 | €1.2m |
| 15 |  Ben Bobzien | Attack - Centre-Forward | Germany | 1.FSV Mainz 05 | 2003 | €1.2m |
| 16 |  Vinicius Mello | Attack - Centre-Forward | Brazil United Arab Emirates | Al-Jazira Club | 2002 | €1.2m |
| 17 |  André Henrique | Attack - Centre-Forward | Brazil | Grêmio Foot-Ball Porto Alegrense | 2001 | €1.0m |
| 18 |  Luca Kjerrumgaard | Attack - Centre-Forward | Denmark | Watford FC | 2003 | €2.0m |
| 19 |  Kieron Bowie | Attack - Centre-Forward | Scotland | Hibernian FC | 2002 | €1.0m |
| 20 |  Henrique Araújo | Attack - Centre-Forward | Portugal | SL Benfica | 2002 | €2.0m |
| 21 |  Oscar Vilhelmsson | Attack - Centre-Forward | Sweden | Preußen Münster | 2003 | €1.0m |
| 22 |  Omar Faraj | Attack - Centre-Forward | Palestine Sweden | Zamalek SC | 2002 | €1.0m |
| 23 |  Noah Ohio | Attack - Centre-Forward | Netherlands England | FC Utrecht | 2003 | €2.0m |
| 24 |  Ibrahim Aliyu | Attack - Centre-Forward | Nigeria | Columbus Crew | 2002 | €2.0m |
| 25 |  Yannick Agnero | Attack - Centre-Forward | Cote d'Ivoire | Lech Poznan | 2003 | €1.0m |
| 26 |  Andri Gudjohnsen | Attack - Centre-Forward | Iceland | Blackburn Rovers | 2002 | €2.0m |
| 27 |  Youssouph Badji | Attack - Centre-Forward | Senegal | Aarhus GF | 2001 | €1.0m |
| 28 |  Janis Antiste | Attack - Centre-Forward | France Martinique | Rapid Vienna | 2002 | €2.0m |
| 29 |  Fally Mayulu | Attack - Centre-Forward | France DR Congo | Bristol City | 2002 | €2.0m |
| 30 |  Roko Simic | Attack - Centre-Forward | Croatia | Karlsruher SC | 2003 | €2.0m |