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| Transfers |
 Rotherham United < >  Paris SG |
| DWX | < | Rico LEWIS | RB | ENG | 62 | 95 | 21/11/04 (19) | 80 | 1.75 | 70 | Paris SG | | 5410 | | | | 0 | 0 | 4280 | 0 | Y | (t.27, Rotherham United) |
 Atlético-MG < > Paris SG |
| LBV | < | MATHEUS FRANÇA de Oliveira | CM | BRA | 54 | 89 | 01/04/04 (19) | 83 | | | Paris SG | | 1890 | | | | 0 | 0 | 1995 | 0 | Y | (t.27, Atlético-MG) |
 Al-Ahli < > 5,060,000  Shakhtar |
| QGP | < | Gleison BREMER Silva Nascimento | CB | BRA | 66 | 11 | 18/03/97 (26) | 92 | 1.88 | 83 | Al-Ahli | | | | | | | | 4150 | | | |
 FC Salzburg < > 5,130,000 Shakhtar |
| FMQ | < | Mateo KOVACIC | CM/AM | CRO | 66 | 2 | 06/05/94 (29) | 90 | 1.81 | 75 | FC Salzburg | | | | | | | | 5060 | | | |
Wolves < > 4,960,000  Sporting |
| ECY | < | FÁBIO Daniel Ferreira VIEIRA | AM/RW | POR | 63 | 94 | 30/05/00 (23) | 91 | 1.70 | 54 | Wolves | | 13540 | | | | 0 | 0 | 5015 | 0 | +3 | |
 Cosenza < >  SC Heerenveen |
| GEL | < | Elia CAPRILE | Gk | ITA | 56 | 86 | 25/08/01 (22) | 89 | | | SC Heerenveen | | 4100 | | | | 0 | 0 | 1550 | 0 | +1 | (t.21, Cosenza) |
| Telstar < > 1,160,000 SC Heerenveen |
| NDZ | < | Pelle VAN AMERSFOORT | CS | NED | 56 | 14 | 01/04/96 (27) | 98 | 1.93 | 75 | Telstar | | | | | | | | 1535 | | | |
 Rosenborg 5,200,000 < > SC Heerenveen |
| EUQ | > | Sverre Halseth NYPAN | CM | NOR | 54 | 89 | 19/12/06 (17) | 89 | | | SC Heerenveen | | 1780 | | | | 0 | 0 | 2330 | 0 | Y | |
| Nantes B 645,000 < > Lazio |
| VQB | > | Bastien MEUPIYOU Menadjou | CB | FRA | 46 | 72 | 19/03/06 (17) | 87 | | | Lazio | | 500 | | | | 0 | 0 | 480 | 0 | Y | |
 AEK 162,000,000 < >  Rangers |
| LDU | > | Declan RICE | DM/CM | ENG | 68 | 92 | 14/01/99 (24) | 92 | 1.85 | 89 | Rangers | | 40840 | | | | 3 | 0 | 6125 | 0 | +2 | |
 RWDM47 < > 1,180,000 Club Brugge |
| LWA | < | Arnaud BODART | Gk | BEL | 58 | 9 | 11/03/98 (25) | 93 | 1.84 | 75 | RWDM47 | | | | | | | | 1605 | | | |
| 1,600,000 < > Flamengo |
| PIG | > | Mario STROEYKENS | AM | BEL | 56 | 83 | 29/09/04 (19) | 80 | 1.77 | 79 | Flamengo | | 2450 | | | | 0 | 0 | 2665 | 0 | Y | |
| 1,600,000 < > Flamengo |
| VAI | > | Christian ORDOÑEZ | CM | ARG | 56 | 86 | 27/07/04 (19) | 86 | 1.78 | 67 | Flamengo | | 2500 | | | | 0 | 0 | 2665 | 0 | Y | |
 Chicago Fire 4,000,000 < > Benfica |
| LNC | > | Gabriel SLONINA | Gk | USA | 58 | 79 | 15/05/04 (19) | 84 | 1.93 | 89 | Benfica | | 3730 | | | | 0 | 0 | 2535 | 0 | Y | |
| 2,300,000 < > Roma |
| HCU | > | Lorenzo PIROLA | CB | ITA | 62 | 80 | 20/02/02 (21) | 92 | 1.86 | 72 | Roma | | 10960 | | | | 0 | 0 | 3610 | 0 | | |
| 295,000 < > Roma |
| WWV | < | Mirko PIGLIACELLI | Gk | ITA | 54 | 86 | 30/06/93 (30) | 91 | 1.84 | 78 | Roma | | 3390 | | | | 0 | 0 | 535 | 0 | | |
| 1,630,000 < > Aston Villa |
| TBY | > | Ian MAATSEN | LWB | NED | 60 | 98 | 10/03/02 (21) | 88 | 1.73 | 62 | Aston Villa | | 8330 | | | | 0 | 0 | 2715 | 0 | +1 | |
| Released |
| UYO | 16 | Fábio Leandro Freitas Gouveia CARVALHO | W/AM | POR | 61 | 9 | 30/08/02 (21) | 85 | | | Liverpool | | | | | | | | 4615 | | | |
| IUH | 16 | Heorhiy SUDAKOV | AM | UKR | 61 | 1 | 01/09/02 (21) | 85 | 1.77 | 68 | Tavriya | | | | | | | | 4615 | | | |
| CQF | 16 | Ishaq ABDULRAZAK | RM | NGA | 52/54 | 11 | 05/05/02 (21) | 77 | 1.75 | 74 | Huddersfield Town | | | | | | | | 1660 | | | |
| ATD | 25+ | Max KRUSE | St/AM | GER | 59 | 14 | 19/03/88 (35) | 89 | 1.81 | 79 | (retired) | | | | | | | | 175 | | | |
