| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ricardo Mathias | Attack - Centre-Forward | Brazil | Sport Club Internacional | 2006 | €7.0m |
| 2 |  Deivid Washington | Attack - Centre-Forward | Brazil | Chelsea FC U21 | 2005 | €7.0m |
| 3 |  Wallace Yan | Attack - Centre-Forward | Brazil | CR Flamengo | 2005 | €6.0m |
| 4 |  Marc Guiu | Attack - Centre-Forward | Spain | Chelsea FC | 2006 | €8.0m |
| 5 |  Ryan Francisco | Attack - Centre-Forward | Brazil | São Paulo Futebol Clube | 2006 | €6.0m |
| 6 |  Mihajlo Cvetkovic | Attack - Centre-Forward | Serbia | RSC Anderlecht | 2007 | €6.0m |
| 7 |  Milos Lukovic | Attack - Centre-Forward | Serbia | UD Las Palmas | 2005 | €5.0m |
| 8 |  Jeff Ekhator | Attack - Centre-Forward | Italy Nigeria | Genoa CFC | 2006 | €5.0m |
| 9 |  Christian Kofane | Attack - Centre-Forward | Cameroon | Bayer 04 Leverkusen | 2006 | €5.0m |
| 10 |  Idrissa Gueye | Attack - Centre-Forward | Senegal | Udinese Calcio | 2006 | €4.0m |
| 11 |  Dzenan Pejcinovic | Attack - Centre-Forward | Germany Montenegro | VfL Wolfsburg | 2005 | €4.0m |
| 12 |  Damián Pizarro | Attack - Centre-Forward | Chile | Le Havre AC | 2005 | €3.2m |
| 13 |  Amin Chiakha | Attack - Centre-Forward | Algeria Denmark | Vejle Boldklub | 2006 | €3.0m |
| 14 |  Will Lankshear | Attack - Centre-Forward | England | Oxford United | 2005 | €3.0m |
| 15 |  Jovan Mijatović | Attack - Centre-Forward | Serbia | Oud-Heverlee Leuven | 2005 | €3.0m |
| 16 |  Leon Grgic | Attack - Centre-Forward | Croatia Austria | SK Sturm Graz | 2006 | €2.5m |
| 17 |  Rodrigo Ribeiro | Attack - Centre-Forward | Portugal | Sporting CP | 2005 | €2.5m |
| 18 |  Eliezer Mayenda | Attack - Centre-Forward | Spain France | Sunderland AFC | 2005 | €12.0m |
| 19 |  Kauã Elias | Attack - Centre-Forward | Brazil | Shakhtar Donetsk | 2006 | €14.0m |
| 20 |  Eli Kroupi | Attack - Centre-Forward | France Cote d'Ivoire | AFC Bournemouth | 2006 | €15.0m |
| 21 |  George Ilenikhena | Attack - Centre-Forward | Nigeria France | AS Monaco | 2006 | €15.0m |
| 22 |  Stefanos Tzimas | Attack - Centre-Forward | Greece | Brighton & Hove Albion | 2006 | €22.0m |
| 23 |  Romeo Vermant | Attack - Centre-Forward | Belgium | Club Brugge KV | 2004 | €6.0m |
| 24 |  Vanja Vlahović | Attack - Centre-Forward | Serbia | Spezia Calcio | 2004 | €6.0m |
| 25 |  Gonzalo García | Attack - Centre-Forward | Spain | Real Madrid | 2004 | €8.0m |
| 26 |  Youssef Chermiti | Attack - Centre-Forward | Portugal Tunisia | Rangers FC | 2004 | €8.0m |
| 27 |  Nicolò Tresoldi | Attack - Centre-Forward | Germany Italy | Club Brugge KV | 2004 | €9.0m |
| 28 |  Chido Obi | Attack - Centre-Forward | Denmark Nigeria | Manchester United | 2007 | €5.0m |
| 29 |  Mohamed Kader Meïté | Attack - Centre-Forward | France Cote d'Ivoire | Stade Rennais FC | 2007 | €5.0m |
| 30 |  Gui Negão | Attack - Centre-Forward | Brazil | Sport Club Corinthians Paulista | 2007 | €5.0m |