| 1 |  Unai Gómez | Midfield - Attacking Midfield | Spain | Athletic Bilbao | 2003 | €6.0m |
| 2 |  Rodriguinho | Midfield - Attacking Midfield | Brazil | São Paulo Futebol Clube | 2004 | €6.0m |
| 3 |  Justin Devenny | Midfield - Attacking Midfield | Northern Ireland Scotland | Crystal Palace | 2003 | €6.0m |
| 4 |  Gaetano Oristanio | Midfield - Attacking Midfield | Italy | Parma Calcio 1913 | 2002 | €6.0m |
| 5 |  Tomas Suslov | Midfield - Attacking Midfield | Slovakia | Hellas Verona | 2002 | €6.0m |
| 6 |  Cristian Volpato | Midfield - Attacking Midfield | Italy Australia | US Sassuolo | 2003 | €6.5m |
| 7 |  Tobias Gulliksen | Midfield - Attacking Midfield | Norway | Rapid Vienna | 2003 | €5.0m |
| 8 |  Giovanni Reyna | Midfield - Attacking Midfield | United States Portugal | Borussia Mönchengladbach | 2002 | €7.0m |
| 9 |  Luciano Valente | Midfield - Attacking Midfield | Netherlands Italy | Feyenoord Rotterdam | 2003 | €7.0m |
| 10 |  Miguel Monsalve | Midfield - Attacking Midfield | Colombia | Grêmio Foot-Ball Porto Alegrense | 2004 | €5.0m |
| 11 |  Brian Gutiérrez | Midfield - Attacking Midfield | United States Mexico | Chicago Fire FC | 2003 | €5.0m |
| 12 |  Jakob Breum | Midfield - Attacking Midfield | Denmark | Go Ahead Eagles | 2003 | €5.0m |
| 13 |  Baltasar Rodríguez | Midfield - Attacking Midfield | Argentina | Inter Miami CF | 2003 | €4.5m |
| 14 |  Kacper Kozlowski | Midfield - Attacking Midfield | Poland | Gaziantep FK | 2003 | €4.2m |
| 15 |  Bruno Zapelli | Midfield - Attacking Midfield | Argentina Italy | Club Athletico Paranaense | 2002 | €4.0m |
| 16 |  Pablo Marín | Midfield - Attacking Midfield | Spain | Real Sociedad | 2003 | €8.0m |
| 17 |  Kristian Hlynsson | Midfield - Attacking Midfield | Iceland | Twente Enschede FC | 2004 | €4.0m |
| 18 |  Nikita Krivtsov | Midfield - Attacking Midfield | Russia | FC Krasnodar | 2002 | €4.0m |
| 19 |  Paxten Aaronson | Midfield - Attacking Midfield | United States | Colorado Rapids | 2003 | €8.0m |
| 20 |  Kamory Doumbia | Midfield - Attacking Midfield | Mali | Stade Brestois 29 | 2003 | €4.0m |
| 21 |  Andrew Moran | Midfield - Attacking Midfield | Ireland | Los Angeles FC | 2003 | €3.5m |
| 22 |  Tommaso Berti | Midfield - Attacking Midfield | Italy | Cesena FC | 2004 | €3.2m |
| 23 |  Arsen Zakharyan | Midfield - Attacking Midfield | Russia | Real Sociedad | 2003 | €9.0m |
| 24 |  Jun-ho Bae | Midfield - Attacking Midfield | Korea, South | Stoke City | 2003 | €3.0m |
| 25 |  Naatan Skyttä | Midfield - Attacking Midfield | Finland | 1.FC Kaiserslautern | 2002 | €3.0m |
| 26 |  Ringo Meerveld | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 2002 | €3.0m |
| 27 |  Anouar Ait El Hadj | Midfield - Attacking Midfield | Belgium Morocco | Union Saint-Gilloise | 2002 | €3.0m |
| 28 |  Jhon Jhon | Midfield - Attacking Midfield | Brazil | Red Bull Bragantino | 2002 | €9.0m |
| 29 |  Farès Chaïbi | Midfield - Attacking Midfield | Algeria France | Eintracht Frankfurt | 2002 | €9.0m |
| 30 |  Oleg Ocheretko | Midfield - Attacking Midfield | Ukraine | Shakhtar Donetsk | 2003 | €2.5m |