| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Felipe Augusto | Attack - Centre-Forward | Brazil | Trabzonspor | 2004 | €2.2m |
| 2 |  Jalal Abdullai | Attack - Centre-Forward | Ghana | Molde FK | 2005 | €2.2m |
| 3 |  Norman Bassette | Attack - Centre-Forward | Belgium | Stade Reims | 2004 | €2.2m |
| 4 |  Carlos Espí | Attack - Centre-Forward | Spain | Levante UD | 2005 | €2.0m |
| 5 |  Samed Bazdar | Attack - Centre-Forward | Bosnia-Herzegovina Serbia | Real Zaragoza | 2004 | €2.0m |
| 6 |  Dane Scarlett | Attack - Centre-Forward | England Jamaica | Tottenham Hotspur | 2004 | €2.0m |
| 7 |  João Marcelo | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 2005 | €2.0m |
| 8 |  Filip Bundgaard | Attack - Centre-Forward | Denmark | Bröndby IF | 2004 | €2.0m |
| 9 |  Álvaro Rodríguez | Attack - Centre-Forward | Uruguay Spain | Elche CF | 2004 | €2.5m |
| 10 |  Rodrigo Ribeiro | Attack - Centre-Forward | Portugal | Sporting CP | 2005 | €2.5m |
| 11 |  Callum Marshall | Attack - Centre-Forward | Northern Ireland | West Ham United | 2004 | €1.8m |
| 12 |  Henrik Meister | Attack - Centre-Forward | Denmark Cameroon | Pisa Sporting Club | 2003 | €2.8m |
| 13 |  Robbie Ure | Attack - Centre-Forward | Scotland | IK Sirius | 2004 | €1.5m |
| 14 |  Rayan Kolli | Attack - Centre-Forward | Algeria England | Queens Park Rangers | 2005 | €1.5m |
| 15 |  Ilyes Housni | Attack - Centre-Forward | Morocco France | Paris Saint-Germain Espoirs | 2005 | €1.5m |
| 16 |  Darren Yapi | Attack - Centre-Forward | United States Cote d'Ivoire | Colorado Rapids | 2004 | €1.5m |
| 17 |  Santiago Hidalgo | Attack - Centre-Forward | Argentina Italy | FC Toulouse | 2005 | €1.5m |
| 18 |  Siren Diao | Attack - Centre-Forward | Spain Senegal | Cesena FC | 2005 | €1.5m |
| 19 |  Amady Camara | Attack - Centre-Forward | Mali | FC Nantes | 2005 | €1.5m |
| 20 |  Giovane | Attack - Centre-Forward | Brazil | Hellas Verona | 2003 | €3.0m |
| 21 |  Will Lankshear | Attack - Centre-Forward | England | Oxford United | 2005 | €3.0m |
| 22 |  Matheus Nascimento | Attack - Centre-Forward | Brazil | Los Angeles Galaxy | 2004 | €3.0m |
| 23 |  Iker Bravo | Attack - Centre-Forward | Spain | Udinese Calcio | 2005 | €3.0m |
| 24 |  Jovan Mijatović | Attack - Centre-Forward | Serbia | Oud-Heverlee Leuven | 2005 | €3.0m |
| 25 |  Emersonn | Attack - Centre-Forward | Brazil | FC Toulouse | 2004 | €1.4m |
| 26 |  Poyraz Yıldırım | Attack - Centre-Forward | Türkiye | Antalyaspor | 2005 | €1.3m |
| 27 |  Thom van Bergen | Attack - Centre-Forward | Netherlands | FC Groningen | 2004 | €1.3m |
| 28 |  Gustavo Varela | Attack - Centre-Forward | Portugal | Gil Vicente FC | 2005 | €1.2m |
| 29 |  Keisuke Goto | Attack - Centre-Forward | Japan | Sint-Truidense VV | 2005 | €1.2m |
| 30 |  Nathan Ordaz | Attack - Centre-Forward | El Salvador Mexico | Los Angeles FC | 2004 | €1.2m |