| 1 |  Pablo Torre | Midfield - Attacking Midfield | Spain | RCD Mallorca | 2003 | €6.0m |
| 2 |  Unai Gómez | Midfield - Attacking Midfield | Spain | Athletic Bilbao | 2003 | €6.0m |
| 3 |  Justin Devenny | Midfield - Attacking Midfield | Northern Ireland Scotland | Crystal Palace | 2003 | €6.0m |
| 4 |  Cristian Volpato | Midfield - Attacking Midfield | Italy Australia | US Sassuolo | 2003 | €6.5m |
| 5 |  Fer López | Midfield - Attacking Midfield | Spain | Wolverhampton Wanderers | 2004 | €5.0m |
| 6 |  Muhammed Damar | Midfield - Attacking Midfield | Germany Türkiye | TSG 1899 Hoffenheim | 2004 | €7.0m |
| 7 |  Tobias Gulliksen | Midfield - Attacking Midfield | Norway | Rapid Vienna | 2003 | €5.0m |
| 8 |  Miguel Monsalve | Midfield - Attacking Midfield | Colombia | Grêmio Foot-Ball Porto Alegrense | 2004 | €5.0m |
| 9 |  Brian Gutiérrez | Midfield - Attacking Midfield | United States Mexico | Chicago Fire FC | 2003 | €5.0m |
| 10 |  Luciano Valente | Midfield - Attacking Midfield | Netherlands Italy | Feyenoord Rotterdam | 2003 | €7.0m |
| 11 |  Jakob Breum | Midfield - Attacking Midfield | Denmark | Go Ahead Eagles | 2003 | €5.0m |
| 12 |  Rokas Pukstas | Midfield - Attacking Midfield | United States Lithuania | HNK Hajduk Split | 2004 | €5.0m |
| 13 |  Baltasar Rodríguez | Midfield - Attacking Midfield | Argentina | Inter Miami CF | 2003 | €4.5m |
| 14 |  Victor Hugo | Midfield - Attacking Midfield | Brazil | Santos FC | 2004 | €4.2m |
| 15 |  Kacper Kozlowski | Midfield - Attacking Midfield | Poland | Gaziantep FK | 2003 | €4.2m |
| 16 |  Kristian Hlynsson | Midfield - Attacking Midfield | Iceland | Twente Enschede FC | 2004 | €4.0m |
| 17 |  Pablo Marín | Midfield - Attacking Midfield | Spain | Real Sociedad | 2003 | €8.0m |
| 18 |  Paxten Aaronson | Midfield - Attacking Midfield | United States | Colorado Rapids | 2003 | €8.0m |
| 19 |  Andrew Moran | Midfield - Attacking Midfield | Ireland | Los Angeles FC | 2003 | €3.5m |
| 20 |  Alfie Devine | Midfield - Attacking Midfield | England | Preston North End | 2004 | €3.5m |
| 21 |  Tommaso Berti | Midfield - Attacking Midfield | Italy | Cesena FC | 2004 | €3.2m |
| 22 |  Jun-ho Bae | Midfield - Attacking Midfield | Korea, South | Stoke City | 2003 | €3.0m |
| 23 |  Arsen Zakharyan | Midfield - Attacking Midfield | Russia | Real Sociedad | 2003 | €9.0m |
| 24 |  Hugo Félix | Midfield - Attacking Midfield | Portugal | SL Benfica B | 2004 | €2.5m |
| 25 |  Isa Sakamoto | Midfield - Attacking Midfield | Japan | KVC Westerlo | 2003 | €2.5m |
| 26 |  Oleg Ocheretko | Midfield - Attacking Midfield | Ukraine | Shakhtar Donetsk | 2003 | €2.5m |
| 27 |  Kuryu Matsuki | Midfield - Attacking Midfield | Japan | Southampton FC | 2003 | €2.4m |
| 28 |  Samuele Vignato | Midfield - Attacking Midfield | Italy Brazil | HNK Rijeka | 2004 | €2.2m |
| 29 |  George Earthy | Midfield - Attacking Midfield | England | West Ham United | 2004 | €2.0m |
| 30 |  Levi Smans | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 2003 | €2.0m |