| 1 |  Oleg Ocheretko | Midfield - Attacking Midfield | Ukraine | Shakhtar Donetsk | 2003 | €2.5m |
| 2 |  Hugo Félix | Midfield - Attacking Midfield | Portugal | SL Benfica B | 2004 | €2.5m |
| 3 |  Kuryu Matsuki | Midfield - Attacking Midfield | Japan | Southampton FC | 2003 | €2.4m |
| 4 |  Antonio Vergara | Midfield - Attacking Midfield | Italy | SSC Napoli | 2003 | €2.2m |
| 5 |  Samuele Vignato | Midfield - Attacking Midfield | Italy Brazil | HNK Rijeka | 2004 | €2.2m |
| 6 |  Jun-ho Bae | Midfield - Attacking Midfield | Korea, South | Stoke City | 2003 | €3.0m |
| 7 |  Mario Sauer | Midfield - Attacking Midfield | Slovakia | FC Toulouse | 2004 | €2.0m |
| 8 |  Ringo Meerveld | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 2002 | €3.0m |
| 9 |  Levi Smans | Midfield - Attacking Midfield | Netherlands | SC Heerenveen | 2003 | €2.0m |
| 10 |  Ronaldo Nájera | Midfield - Attacking Midfield | Mexico | Atlético de San Luis | 2003 | €2.0m |
| 11 |  Aimé Omgba | Midfield - Attacking Midfield | Netherlands Cameroon | KAA Gent | 2002 | €2.0m |
| 12 |  Tomasz Pienko | Midfield - Attacking Midfield | Poland | Raków Częstochowa | 2004 | €2.0m |
| 13 |  Yan Phillipe | Midfield - Attacking Midfield | Brazil | Atlético de San Luis | 2004 | €2.0m |
| 14 |  Rareș Ilie | Midfield - Attacking Midfield | Romania | FC Empoli | 2003 | €1.8m |
| 15 |  Jonas Therkelsen | Midfield - Attacking Midfield | Norway | Holstein Kiel | 2003 | €1.8m |
| 16 |  Lyall Cameron | Midfield - Attacking Midfield | Scotland | Rangers FC | 2002 | €1.8m |
| 17 |  Tommaso Berti | Midfield - Attacking Midfield | Italy | Cesena FC | 2004 | €3.2m |
| 18 |  Caden Clark | Midfield - Attacking Midfield | United States | D.C. United | 2003 | €1.8m |
| 19 |  Alfie Devine | Midfield - Attacking Midfield | England | Preston North End | 2004 | €3.5m |
| 20 |  Brandon Aguilera | Midfield - Attacking Midfield | Costa Rica | Rio Ave FC | 2003 | €1.5m |
| 21 |  Harvey Vale | Midfield - Attacking Midfield | England Ireland | Queens Park Rangers | 2003 | €1.5m |
| 22 |  Chuki | Midfield - Attacking Midfield | Spain | Real Valladolid CF | 2004 | €1.5m |
| 23 |  Jakob Napoleon Romsaas | Midfield - Attacking Midfield | Norway | Royal Charleroi SC | 2004 | €1.5m |
| 24 |  Jackson Hopkins | Midfield - Attacking Midfield | United States | D.C. United | 2004 | €1.5m |
| 25 |  Hyun-ju Lee | Midfield - Attacking Midfield | Korea, South | FC Arouca | 2003 | €1.5m |
| 26 |  Eggert Aron Gudmundsson | Midfield - Attacking Midfield | Iceland | SK Brann | 2004 | €1.5m |
| 27 |  Andrew Moran | Midfield - Attacking Midfield | Ireland | Los Angeles FC | 2003 | €3.5m |
| 28 |  Bruninho | Midfield - Attacking Midfield | Brazil | Red Bull Bragantino | 2003 | €1.5m |
| 29 |  Miguelito | Midfield - Attacking Midfield | Bolivia | América Futebol Clube (MG) | 2004 | €1.4m |
| 30 |  Luis Sequeira | Midfield - Attacking Midfield | Argentina | CA Talleres | 2003 | €1.3m |