| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Santiago Hidalgo | Attack - Centre-Forward | Argentina Italy | FC Toulouse | 2005 | €1.5m |
| 2 |  Ilyes Housni | Attack - Centre-Forward | Morocco France | Paris Saint-Germain Espoirs | 2005 | €1.5m |
| 3 |  Siren Diao | Attack - Centre-Forward | Spain Senegal | Cesena FC | 2005 | €1.5m |
| 4 |  Amady Camara | Attack - Centre-Forward | Mali | FC Nantes | 2005 | €1.5m |
| 5 |  Robbie Ure | Attack - Centre-Forward | Scotland | IK Sirius | 2004 | €1.5m |
| 6 |  Rayan Kolli | Attack - Centre-Forward | Algeria England | Queens Park Rangers | 2005 | €1.5m |
| 7 |  Emersonn | Attack - Centre-Forward | Brazil | FC Toulouse | 2004 | €1.4m |
| 8 |  Thom van Bergen | Attack - Centre-Forward | Netherlands | FC Groningen | 2004 | €1.3m |
| 9 |  Poyraz Yıldırım | Attack - Centre-Forward | Türkiye | Antalyaspor | 2005 | €1.3m |
| 10 |  Callum Marshall | Attack - Centre-Forward | Northern Ireland | West Ham United | 2004 | €1.8m |
| 11 |  Nathan Ordaz | Attack - Centre-Forward | El Salvador Mexico | Los Angeles FC | 2004 | €1.2m |
| 12 |  Keisuke Goto | Attack - Centre-Forward | Japan | Sint-Truidense VV | 2005 | €1.2m |
| 13 |  Gustavo Varela | Attack - Centre-Forward | Portugal | Gil Vicente FC | 2005 | €1.2m |
| 14 |  Jovan Milosevic | Attack - Centre-Forward | Serbia | FK Partizan Belgrade | 2005 | €1.0m |
| 15 |  Mateusão | Attack - Centre-Forward | Brazil | Shabab Al-Ahli Club | 2004 | €1.0m |
| 16 |  Dane Scarlett | Attack - Centre-Forward | England Jamaica | Tottenham Hotspur | 2004 | €2.0m |
| 17 |  Carlos Espí | Attack - Centre-Forward | Spain | Levante UD | 2005 | €2.0m |
| 18 |  David Mokwa | Attack - Centre-Forward | France Cameroon | TSG 1899 Hoffenheim | 2004 | €1.0m |
| 19 |  Adama Bojang | Attack - Centre-Forward | The Gambia | Stade Reims | 2004 | €1.0m |
| 20 |  Oliver Ross | Attack - Centre-Forward | Denmark | Aalborg BK | 2004 | €1.0m |
| 21 |  Samed Bazdar | Attack - Centre-Forward | Bosnia-Herzegovina Serbia | Real Zaragoza | 2004 | €2.0m |
| 22 |  Ahmed Abdullahi | Attack - Centre-Forward | Nigeria | Sunderland AFC | 2004 | €1.0m |
| 23 |  Filip Bundgaard | Attack - Centre-Forward | Denmark | Bröndby IF | 2004 | €2.0m |
| 24 |  Labinot Bajrami | Attack - Centre-Forward | Switzerland | Helmond Sport | 2005 | €1.0m |
| 25 |  Moussa Soumano | Attack - Centre-Forward | France Mali | NAC Breda | 2005 | €1.0m |
| 26 |  GB | Attack - Centre-Forward | Brazil | Clube de Regatas Vasco da Gama | 2005 | €1.0m |
| 27 |  João Marcelo | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 2005 | €2.0m |
| 28 |  Mohamed Touré | Attack - Centre-Forward | Australia Liberia | Randers FC | 2004 | €0.9m |
| 29 |  Dale Taylor | Attack - Centre-Forward | Northern Ireland | Blackpool FC | 2003 | €0.9m |
| 30 |  Lequincio Zeefuik | Attack - Centre-Forward | Netherlands Suriname | AZ Alkmaar | 2004 | €0.9m |