| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Deniz Gül | Attack - Centre-Forward | Türkiye Sweden | FC Porto | 2004 | €4.0m |
| 2 |  Dzenan Pejcinovic | Attack - Centre-Forward | Germany Montenegro | VfL Wolfsburg | 2005 | €4.0m |
| 3 |  Divin Mubama | Attack - Centre-Forward | England DR Congo | Stoke City | 2004 | €4.0m |
| 4 |  Keke Topp | Attack - Centre-Forward | Germany | SV Werder Bremen | 2004 | €4.0m |
| 5 |  Ilyas Ansah | Attack - Centre-Forward | Germany Ghana | 1.FC Union Berlin | 2004 | €4.0m |
| 6 |  Mihailo Ivanovic | Attack - Centre-Forward | Serbia Croatia | Millwall FC | 2004 | €4.0m |
| 7 |  Antonio Raimondo | Attack - Centre-Forward | Italy | Frosinone Calcio | 2004 | €3.8m |
| 8 |  Idan Toklomati | Attack - Centre-Forward | Israel Benin | Charlotte FC | 2004 | €3.5m |
| 9 |  Max Dean | Attack - Centre-Forward | England | KAA Gent | 2004 | €3.5m |
| 10 |  Georgios Koutsias | Attack - Centre-Forward | Greece | FC Lugano | 2004 | €4.5m |
| 11 |  Dor Turgeman | Attack - Centre-Forward | Israel | New England Revolution | 2003 | €4.5m |
| 12 |  Mateo Joseph | Attack - Centre-Forward | Spain England | RCD Mallorca | 2003 | €3.5m |
| 13 |  Damián Pizarro | Attack - Centre-Forward | Chile | Le Havre AC | 2005 | €3.2m |
| 14 |  Prince Kwabena Adu | Attack - Centre-Forward | Ghana | FC Viktoria Plzen | 2003 | €3.0m |
| 15 |  Jovan Mijatović | Attack - Centre-Forward | Serbia | Oud-Heverlee Leuven | 2005 | €3.0m |
| 16 |  Will Lankshear | Attack - Centre-Forward | England | Oxford United | 2005 | €3.0m |
| 17 |  Matheus Nascimento | Attack - Centre-Forward | Brazil | Los Angeles Galaxy | 2004 | €3.0m |
| 18 |  Giovane | Attack - Centre-Forward | Brazil | Hellas Verona | 2003 | €3.0m |
| 19 |  Iker Bravo | Attack - Centre-Forward | Spain | Udinese Calcio | 2005 | €3.0m |
| 20 |  Karl Etta Eyong | Attack - Centre-Forward | Cameroon | Levante UD | 2003 | €5.0m |
| 21 |  Henrik Meister | Attack - Centre-Forward | Denmark Cameroon | Pisa Sporting Club | 2003 | €2.8m |
| 22 |  Giuseppe Ambrosino | Attack - Centre-Forward | Italy | SSC Napoli | 2003 | €2.5m |
| 23 |  Álvaro Rodríguez | Attack - Centre-Forward | Uruguay Spain | Elche CF | 2004 | €2.5m |
| 24 |  Rodrigo Ribeiro | Attack - Centre-Forward | Portugal | Sporting CP | 2005 | €2.5m |
| 25 |  Alejo Veliz | Attack - Centre-Forward | Argentina | CA Rosario Central | 2003 | €2.5m |
| 26 |  Norman Bassette | Attack - Centre-Forward | Belgium | Stade Reims | 2004 | €2.2m |
| 27 |  Nacho Ferri | Attack - Centre-Forward | Spain | KVC Westerlo | 2004 | €2.2m |
| 28 |  Felipe Augusto | Attack - Centre-Forward | Brazil | Trabzonspor | 2004 | €2.2m |
| 29 |  Jalal Abdullai | Attack - Centre-Forward | Ghana | Molde FK | 2005 | €2.2m |
| 30 |  João Marcelo | Attack - Centre-Forward | Brazil | Clube Atlético Mineiro | 2005 | €2.0m |