| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Lars Villiger | Attack - Centre-Forward | Switzerland | FC Luzern | 2003 | €3.5m |
| 2 |  Jacen Russell-Rowe | Attack - Centre-Forward | Canada Jamaica | Columbus Crew | 2002 | €3.5m |
| 3 |  Mateo Joseph | Attack - Centre-Forward | Spain England | RCD Mallorca | 2003 | €3.5m |
| 4 |  Yousef Salech | Attack - Centre-Forward | Denmark Palestine | Cardiff City | 2002 | €3.5m |
| 5 |  Giovane | Attack - Centre-Forward | Brazil | Hellas Verona | 2003 | €3.0m |
| 6 |  Daniel Karlsbakk | Attack - Centre-Forward | Norway | Sarpsborg 08 FF | 2003 | €3.0m |
| 7 |  Phil Harres | Attack - Centre-Forward | Germany | Holstein Kiel | 2002 | €4.0m |
| 8 |  Daniel Jebbison | Attack - Centre-Forward | Canada England | Preston North End | 2003 | €4.0m |
| 9 |  Iván Azón | Attack - Centre-Forward | Spain | Ipswich Town | 2002 | €3.0m |
| 10 |  Daniel Fila | Attack - Centre-Forward | Czech Republic | Venezia FC | 2002 | €3.0m |
| 11 |  Joe Gelhardt | Attack - Centre-Forward | England | Hull City | 2002 | €3.0m |
| 12 |  Dion Beljo | Attack - Centre-Forward | Croatia | GNK Dinamo Zagreb | 2002 | €4.0m |
| 13 |  Prince Kwabena Adu | Attack - Centre-Forward | Ghana | FC Viktoria Plzen | 2003 | €3.0m |
| 14 |  Marin Ljubicic | Attack - Centre-Forward | Croatia | 1.FC Union Berlin | 2002 | €4.0m |
| 15 |  Henrik Meister | Attack - Centre-Forward | Denmark Cameroon | Pisa Sporting Club | 2003 | €2.8m |
| 16 |  Jon Karrikaburu | Attack - Centre-Forward | Spain | Real Sociedad | 2002 | €2.5m |
| 17 |  Giuseppe Ambrosino | Attack - Centre-Forward | Italy | SSC Napoli | 2003 | €2.5m |
| 18 |  Lasse Nordås | Attack - Centre-Forward | Norway | Luton Town | 2002 | €2.5m |
| 19 |  Ali Al-Hamadi | Attack - Centre-Forward | Iraq England | Luton Town | 2002 | €2.5m |
| 20 |  Mohammed Fuseini | Attack - Centre-Forward | Ghana | Union Saint-Gilloise | 2002 | €4.5m |
| 21 |  Alejo Veliz | Attack - Centre-Forward | Argentina | CA Rosario Central | 2003 | €2.5m |
| 22 |  Juan | Attack - Centre-Forward | Brazil | Göztepe | 2002 | €2.5m |
| 23 |  Erencan Yardımcı | Attack - Centre-Forward | Türkiye | Eintracht Braunschweig | 2002 | €2.5m |
| 24 |  Andréas Hountondji | Attack - Centre-Forward | Benin France | FC St. Pauli | 2002 | €2.5m |
| 25 |  Zan Vipotnik | Attack - Centre-Forward | Slovenia | Swansea City | 2002 | €2.5m |
| 26 |  Dor Turgeman | Attack - Centre-Forward | Israel | New England Revolution | 2003 | €4.5m |
| 27 |  Sinclair Armstrong | Attack - Centre-Forward | Ireland Nigeria | Bristol City | 2003 | €2.2m |
| 28 |  Luca Kjerrumgaard | Attack - Centre-Forward | Denmark | Watford FC | 2003 | €2.0m |
| 29 |  Henrique Araújo | Attack - Centre-Forward | Portugal | SL Benfica | 2002 | €2.0m |
| 30 |  Seedy Jatta | Attack - Centre-Forward | Norway | SK Sturm Graz | 2003 | €2.0m |