| 1 |  Alfie Devine | Midfield - Attacking Midfield | England | Preston North End | 2004 | €3.5m |
| 2 |  Tommaso Berti | Midfield - Attacking Midfield | Italy | Cesena FC | 2004 | €3.2m |
| 3 |  Kamory Doumbia | Midfield - Attacking Midfield | Mali | Stade Brestois 29 | 2003 | €4.0m |
| 4 |  Ringo Meerveld | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 2002 | €3.0m |
| 5 |  Jun-ho Bae | Midfield - Attacking Midfield | Korea, South | Stoke City | 2003 | €3.0m |
| 6 |  Kristian Hlynsson | Midfield - Attacking Midfield | Iceland | Twente Enschede FC | 2004 | €4.0m |
| 7 |  Victor Hugo | Midfield - Attacking Midfield | Brazil | Santos FC | 2004 | €4.2m |
| 8 |  Kacper Kozlowski | Midfield - Attacking Midfield | Poland | Gaziantep FK | 2003 | €4.2m |
| 9 |  Oleg Ocheretko | Midfield - Attacking Midfield | Ukraine | Shakhtar Donetsk | 2003 | €2.5m |
| 10 |  Baltasar Rodríguez | Midfield - Attacking Midfield | Argentina | Inter Miami CF | 2003 | €4.5m |
| 11 |  Isa Sakamoto | Midfield - Attacking Midfield | Japan | KVC Westerlo | 2003 | €2.5m |
| 12 |  Hugo Félix | Midfield - Attacking Midfield | Portugal | SL Benfica B | 2004 | €2.5m |
| 13 |  Kuryu Matsuki | Midfield - Attacking Midfield | Japan | Southampton FC | 2003 | €2.4m |
| 14 |  Samuele Vignato | Midfield - Attacking Midfield | Italy Brazil | HNK Rijeka | 2004 | €2.2m |
| 15 |  Antonio Vergara | Midfield - Attacking Midfield | Italy | SSC Napoli | 2003 | €2.2m |
| 16 |  George Earthy | Midfield - Attacking Midfield | England | West Ham United | 2004 | €2.0m |
| 17 |  Mario Sauer | Midfield - Attacking Midfield | Slovakia | FC Toulouse | 2004 | €2.0m |
| 18 |  Miguel Monsalve | Midfield - Attacking Midfield | Colombia | Grêmio Foot-Ball Porto Alegrense | 2004 | €5.0m |
| 19 |  Jakob Breum | Midfield - Attacking Midfield | Denmark | Go Ahead Eagles | 2003 | €5.0m |
| 20 |  Fer López | Midfield - Attacking Midfield | Spain | Wolverhampton Wanderers | 2004 | €5.0m |
| 21 |  Javier Ruiz | Midfield - Attacking Midfield | Argentina | CA Barracas Central | 2004 | €2.0m |
| 22 |  Levi Smans | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 2003 | €2.0m |
| 23 |  Tomasz Pienko | Midfield - Attacking Midfield | Poland | Raków Częstochowa | 2004 | €2.0m |
| 24 |  Brian Gutiérrez | Midfield - Attacking Midfield | United States Mexico | Chicago Fire FC | 2003 | €5.0m |
| 25 |  Tobias Gulliksen | Midfield - Attacking Midfield | Norway | Rapid Vienna | 2003 | €5.0m |
| 26 |  Yan Phillipe | Midfield - Attacking Midfield | Brazil | Atlético de San Luis | 2004 | €2.0m |
| 27 |  Aimé Omgba | Midfield - Attacking Midfield | Netherlands Cameroon | KAA Gent | 2002 | €2.0m |
| 28 |  Ronaldo Nájera | Midfield - Attacking Midfield | Mexico | Atlético de San Luis | 2003 | €2.0m |
| 29 |  Rokas Pukstas | Midfield - Attacking Midfield | United States Lithuania | HNK Hajduk Split | 2004 | €5.0m |
| 30 |  Rareș Ilie | Midfield - Attacking Midfield | Romania | FC Empoli | 2003 | €1.8m |