| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Adriano Bertaccini | Attack - Centre-Forward | Belgium Italy | RSC Anderlecht | 2000 | €4.5m |
| 2 |  Amin Sarr | Attack - Centre-Forward | Sweden Senegal | Hellas Verona | 2001 | €5.0m |
| 3 |  Pau Víctor | Attack - Centre-Forward | Spain | SC Braga | 2001 | €4.0m |
| 4 |  Rafael Navarro | Attack - Centre-Forward | Brazil | Colorado Rapids | 2000 | €5.0m |
| 5 |  Mohamed Bamba | Attack - Centre-Forward | Cote d'Ivoire Guinea | FC Lorient | 2001 | €5.0m |
| 6 |  Samuele Mulattieri | Attack - Centre-Forward | Italy | Deportivo de La Coruña | 2000 | €4.0m |
| 7 |  Danny Namaso | Attack - Centre-Forward | Cameroon England | AJ Auxerre | 2000 | €4.0m |
| 8 |  Rwan Cruz | Attack - Centre-Forward | Brazil | Real Salt Lake City | 2001 | €5.0m |
| 9 |  Lorenzo Colombo | Attack - Centre-Forward | Italy | Genoa CFC | 2002 | €5.0m |
| 10 |  Martín Satriano | Attack - Centre-Forward | Uruguay Italy | Olympique Lyon | 2001 | €5.0m |
| 11 |  Dion Beljo | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 2002 | €4.0m |
| 12 |  Zito Luvumbo | Attack - Centre-Forward | Angola | Cagliari Calcio | 2002 | €5.0m |
| 13 |  Junior Adamu | Attack - Centre-Forward | Austria | SC Freiburg | 2001 | €5.0m |
| 14 |  Phil Harres | Attack - Centre-Forward | Germany | Holstein Kiel | 2002 | €4.0m |
| 15 |  Patrick Agyemang | Attack - Centre-Forward | United States Ghana | Derby County | 2000 | €4.0m |
| 16 |  Julián Carranza | Attack - Centre-Forward | Argentina Italy | Leicester City | 2000 | €5.0m |
| 17 |  Agustín Álvarez | Attack - Centre-Forward | Uruguay | AC Monza | 2001 | €4.0m |
| 18 |  Nikola Stulic | Attack - Centre-Forward | Serbia Croatia | US Lecce | 2001 | €4.0m |
| 19 |  Thiago Borbas | Attack - Centre-Forward | Uruguay | Red Bull Bragantino | 2002 | €5.0m |
| 20 |  Tani Oluwaseyi | Attack - Centre-Forward | Canada Nigeria | Villarreal CF | 2000 | €5.0m |
| 21 |  Faris Moumbagna | Attack - Centre-Forward | Cameroon | US Cremonese | 2000 | €5.0m |
| 22 |  Lassina Traoré | Attack - Centre-Forward | Burkina Faso | Shakhtar Donetsk | 2001 | €4.0m |
| 23 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 24 |  Jesús Ferreira | Attack - Centre-Forward | United States Colombia | Seattle Sounders FC | 2000 | €4.0m |
| 25 |  Thibault Klidjé | Attack - Centre-Forward | Togo | Hibernian FC | 2001 | €4.0m |
| 26 |  Tim Lemperle | Attack - Centre-Forward | Germany | TSG 1899 Hoffenheim | 2002 | €5.0m |
| 27 |  Hyeon-gyu Oh | Attack - Centre-Forward | Korea, South | KRC Genk | 2001 | €3.5m |
| 28 |  Yousef Salech | Attack - Centre-Forward | Denmark Palestine | Cardiff City | 2002 | €3.5m |
| 29 |  Amine El Ouazzani | Attack - Centre-Forward | Morocco France | SC Braga | 2001 | €3.5m |
| 30 |  Tamerlan Musaev | Attack - Centre-Forward | Russia | CSKA Moscow | 2001 | €3.5m |