| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Rodrigo Ribeiro | Attack - Centre-Forward | Portugal | Sporting CP | 2005 | €2.5m |
| 2 |  Amin Chiakha | Attack - Centre-Forward | Algeria Denmark | Vejle Boldklub | 2006 | €3.0m |
| 3 |  Will Lankshear | Attack - Centre-Forward | England | Oxford United | 2005 | €3.0m |
| 4 |  João Marcelo | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 2005 | €2.0m |
| 5 |  Jovan Mijatović | Attack - Centre-Forward | Serbia | Oud-Heverlee Leuven | 2005 | €3.0m |
| 6 |  Carlos Espí | Attack - Centre-Forward | Spain | Levante UD | 2005 | €2.0m |
| 7 |  Damián Pizarro | Attack - Centre-Forward | Chile | Le Havre AC | 2005 | €3.2m |
| 8 |  Paris Brunner | Attack - Centre-Forward | Germany DR Congo | AS Monaco | 2006 | €1.5m |
| 9 |  Rayan Kolli | Attack - Centre-Forward | Algeria England | Queens Park Rangers | 2005 | €1.5m |
| 10 |  Santiago Hidalgo | Attack - Centre-Forward | Argentina Italy | FC Toulouse | 2005 | €1.5m |
| 11 |  Amady Camara | Attack - Centre-Forward | Mali | FC Nantes | 2005 | €1.5m |
| 12 |  Ilyes Housni | Attack - Centre-Forward | Morocco France | Paris Saint-Germain Espoirs | 2005 | €1.5m |
| 13 |  Allen Obando | Attack - Centre-Forward | Ecuador | Inter Miami CF | 2006 | €1.5m |
| 14 |  Deniz Zeitler | Attack - Centre-Forward | Germany Türkiye | TSG 1899 Hoffenheim | 2006 | €1.5m |
| 15 |  Gustavo Varela | Attack - Centre-Forward | Portugal | Gil Vicente FC | 2005 | €1.2m |
| 16 |  Keisuke Goto | Attack - Centre-Forward | Japan | Sint-Truidense VV | 2005 | €1.2m |
| 17 |  Giacomo Gabbiani | Attack - Centre-Forward | Italy | AS Giana Erminio | 2006 | €1.0m |
| 18 |  Omar Janneh | Attack - Centre-Forward | Spain The Gambia | Atlético Madrileño | 2006 | €1.0m |
| 19 |  Labinot Bajrami | Attack - Centre-Forward | Switzerland | Helmond Sport | 2005 | €1.0m |
| 20 |  Ismaël Konaté | Attack - Centre-Forward | Italy Cote d'Ivoire | FC Empoli | 2006 | €1.0m |
| 21 |  Jovan Milosevic | Attack - Centre-Forward | Serbia | FK Partizan Belgrade | 2005 | €1.0m |
| 22 |  Dzenan Pejcinovic | Attack - Centre-Forward | Germany Montenegro | VfL Wolfsburg | 2005 | €4.0m |
| 23 |  Kayke | Attack - Centre-Forward | Brazil | Fortaleza Esporte Clube | 2006 | €1.0m |
| 24 |  Idrissa Gueye | Attack - Centre-Forward | Senegal | Udinese Calcio | 2006 | €4.0m |
| 25 |  Moussa Soumano | Attack - Centre-Forward | France Mali | NAC Breda | 2005 | €1.0m |
| 26 |  Robin Mirisola | Attack - Centre-Forward | Belgium | KRC Genk | 2006 | €0.9m |
| 27 |  Karem Zoabi | Attack - Centre-Forward | Israel | Rio Ave FC | 2006 | €0.9m |
| 28 |  Tommaso Gabellini | Attack - Centre-Forward | Italy | Torino Primavera | 2006 | €0.8m |
| 29 |  Vivaldo Semedo | Attack - Centre-Forward | Portugal Angola | Watford FC | 2005 | €0.8m |
| 30 |  Pau Cabanes | Attack - Centre-Forward | Spain | Villarreal CF | 2005 | €0.8m |