| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Fábio Silva | Attack - Centre-Forward | Portugal | Borussia Dortmund | 2002 | €20.0m |
| 2 | Elye Wahi | Attack - Centre-Forward | France Cote d'Ivoire | Eintracht Frankfurt | 2003 | €22.0m |
| 3 | Brian Brobbey | Attack - Centre-Forward | Netherlands Ghana | Sunderland AFC | 2002 | €22.0m |
| 4 | Arnaud Kalimuendo | Attack - Centre-Forward | France DR Congo | Nottingham Forest | 2002 | €22.0m |
| 5 | Matthis Abline | Attack - Centre-Forward | France | FC Nantes | 2003 | €18.0m |
| 6 | Konstantin Tyukavin | Attack - Centre-Forward | Russia | Dynamo Moscow | 2002 | €16.0m |
| 7 | Ricardo Pepi | Attack - Centre-Forward | United States Mexico | PSV Eindhoven | 2003 | €16.0m |
| 8 | Christantus Uche | Attack - Centre-Forward | Nigeria | Crystal Palace | 2003 | €15.0m |
| 9 | Vladyslav Vanat | Attack - Centre-Forward | Ukraine | Girona FC | 2002 | €15.0m |
| 10 | Emmanuel Emegha | Attack - Centre-Forward | Netherlands Nigeria | RC Strasbourg Alsace | 2003 | €25.0m |
| 11 | Manfred Ugalde | Attack - Centre-Forward | Costa Rica | Spartak Moscow | 2002 | €15.0m |
| 12 | Maximilian Beier | Attack - Centre-Forward | Germany | Borussia Dortmund | 2002 | €25.0m |
| 13 | Mathias Kvistgaarden | Attack - Centre-Forward | Denmark | Norwich City | 2002 | €15.0m |
| 14 | Troy Parrott | Attack - Centre-Forward | Ireland | AZ Alkmaar | 2002 | €14.0m |
| 15 | Franjo Ivanović | Attack - Centre-Forward | Croatia | SL Benfica | 2003 | €13.0m |
| 16 | Cameron Archer | Attack - Centre-Forward | England Jamaica | Southampton FC | 2001 | €12.0m |
| 17 | Tiago Tomás | Attack - Centre-Forward | Portugal | VfB Stuttgart | 2002 | €12.0m |
| 18 | Jay Stansfield | Attack - Centre-Forward | England | Birmingham City | 2002 | €11.0m |
| 19 | Rômulo | Attack - Centre-Forward | Brazil | RB Leipzig | 2002 | €11.0m |
| 20 | Gift Orban | Attack - Centre-Forward | Nigeria Togo | Hellas Verona | 2002 | €10.0m |
| 21 | Mika Biereth | Attack - Centre-Forward | Denmark England | AS Monaco | 2003 | €30.0m |
| 22 | Tom Cannon | Attack - Centre-Forward | Ireland England | Sheffield United | 2002 | €10.0m |
| 23 | Fisnik Asllani | Attack - Centre-Forward | Kosovo Germany | TSG 1899 Hoffenheim | 2002 | €8.0m |
| 24 | William Bøving | Attack - Centre-Forward | Denmark | 1.FSV Mainz 05 | 2003 | €8.0m |
| 25 | Mexx Meerdink | Attack - Centre-Forward | Netherlands | AZ Alkmaar | 2003 | €8.0m |
| 26 | Georginio Rutter | Attack - Centre-Forward | France Martinique | Brighton & Hove Albion | 2002 | €32.0m |
| 27 | Matija Frigan | Attack - Centre-Forward | Croatia | Parma Calcio 1913 | 2003 | €7.5m |
| 28 | Tommy Conway | Attack - Centre-Forward | Scotland England | Middlesbrough FC | 2002 | €7.5m |
| 29 | William Osula | Attack - Centre-Forward | Denmark England | Newcastle United | 2003 | €7.0m |
| 30 | Rafiu Durosinmi | Attack - Centre-Forward | Nigeria | FC Viktoria Plzen | 2003 | €7.0m |
Fábio Silva
Elye Wahi
Brian Brobbey
Arnaud Kalimuendo
Matthis Abline
Konstantin Tyukavin
Ricardo Pepi
Christantus Uche
Vladyslav Vanat
Emmanuel Emegha
Manfred Ugalde
Maximilian Beier
Mathias Kvistgaarden
Troy Parrott
Franjo Ivanović
Cameron Archer
Tiago Tomás
Jay Stansfield
Rômulo
Gift Orban
Mika Biereth
Tom Cannon
Fisnik Asllani
William Bøving
Mexx Meerdink
Georginio Rutter
Matija Frigan
Tommy Conway
William Osula
Rafiu Durosinmi