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| Transfers |
 Tristan Suárez < >  SC Heerenveen |
| EZM | < | Claudio Jeremias ECHEVERRI | AM | ARG | 51/52 | 99 | 02/01/06 (18) | 79 | 1.71 | 62 | SC Heerenveen | | 520 | | | | 0 | 0 | 1620 | 0 | Y | (t.21, Tristan Suárez) |
 FC Basel 178,000,000 < >  Rangers |
| PCT | > | Phil FODEN | W/AM | ENG | 68 | 94 | 28/05/00 (23) | 89 | 1.71 | 59 | Rangers | 6.80 | 42440 | | | | 4 | 0 | 10215 | 8 | +2 | |
| Plymouth Argyle < > Rangers |
| ZYK | < | Steve DAVIS | CM/RM | NIR | 58 | 10 | 01/01/85 (39) | 92 | 1.70 | 60 | Plymouth Argyle | | | | | | | | F/t | | | |
| Dundee United < > 560,000 Rangers |
| PDJ | < | Ross McCRORIE | CB/DM | SCO | 54 | 1 | 18/03/98 (25) | 93 | 1.85 | 70 | Dundee United | | | | | | | | 740 | | | |
 Crvena Zvezda 3,000,000 < >  Club Brugge |
| WKG | > | Kosta NEDELJKOVIC | RB | SRB | 56 | 88 | 16/12/05 (18) | 92 | | | Club Brugge | | 2090 | | | | 0 | 0 | 1965 | 0 | Y | |
 Fiorentina 4,800,000 < > Club Brugge |
| DSN | > | Gianluca MANCINI | CB | ITA | 65 | 97 | 17/04/96 (27) | 92 | 1.93 | 80 | Club Brugge | 6.85 | 20500 | | | | 0 | 1 | 3395 | 0 | +2 | |
 Galatasaray < >  Deportivo |
| CHG | < | Youssoufa MOUKOKO | St/W | GER | 60/62 | 94 | 20/11/04 (19) | 76 | 1.75 | 74 | Deportivo | | 8700 | | | | 0 | 0 | 7385 | 0 | Y | (t.21, Galatasaray) |
 Athlético-PR 29,000,000 < > Lazio |
| BRI | > | VITOR Hugo ROQUE Ferreira | St | BRA | 62 | 96 | 28/02/05 (18) | 91 | 1.72 | 76 | Lazio | | 6320 | | | | 0 | 0 | 7975 | 0 | Y | |
Lommel SK 3,750,000 < >  IFK Göteborg |
| MLJ | > | Manfred Alonso UGALDE Arce | St | CRC | 61 | 87 | 25/05/02 (21) | 89 | 1.71 | 68 | IFK Göteborg | | 11520 | | | | 0 | 0 | 5375 | 0 | +4 | |
| NSO | < | Jonathan BURKARDT | CS/W | GER | 60 | 1 | 11/07/00 (23) | 89 | 1.81 | 76 | Lommel SK | | | | | | | | 3780 | | | |
 OB < > 3,030,000  Benfica |
| JRK | < | Devyne RENSCH | RB/CB | NED | 62 | 11 | 18/01/03 (21) | 91 | 1.79 | 63 | OB | | | | | | | | 3610 | | | |
| Blackburn Rovers 15,000,000 < > Benfica |
| TDS | > | SÁVIO Moreira de Oliveira | LW | BRA | 61/62 | 94 | 10/04/04 (19) | 78 | | | Benfica | | 12360 | | | | 0 | 0 | 6325 | 0 | +4 | |
| 190,000 < > Anderlecht |
| YNB | > | Senny MAYULU | AM | FRA | 38 | 82 | 17/05/06 (17) | 95 | | | Anderlecht | | 170 | | | | 0 | 0 | 205 | 0 | Y | |
| 380,000 < > Anderlecht |
| BSP | > | Toni MAJIC | St | CRO | 41 | 96 | 03/05/06 (17) | 88 | | | Anderlecht | | 260 | | | | 0 | 0 | 410 | 0 | Y | |
| 2,200,000 < > Anderlecht |
| JNQ | > | Gino INFANTINO | AM/LW | ARG | 56 | 88 | 19/05/03 (20) | 90 | 1.79 | 74 | Anderlecht | | 2200 | | | | 0 | 0 | 2450 | 0 | Y | |
| Zaragoza < > 14,000,000 Lens |
| FUF | < | Maximilian BEIER | St | GER | 60/61 | 94 | 17/10/02 (21) | 79 | 1.83 | 70 | Zaragoza | | 10820 | | | | 0 | 0 | 5375 | 0 | +4 | |
 Zenit < > 4,710,000 Lens |
| WVE | < | Fedor CHALOV | St | RUS | 63 | 8 | 10/04/98 (25) | 89 | 1.80 | 77 | Zenit | | | | | | | | 4915 | | | |
| Cukaricki 3,100,000 < > Aston Villa |
| KZR | > | DJordje PETROVIC | Gk | SRB | 60 | 97 | 08/10/99 (24) | 89 | 1.94 | 89 | Aston Villa | | 7940 | | | | 0 | 0 | 2345 | 0 | +4 | |
| Brøndby 3,400,000 < > Aston Villa |
| OLW | > | Mads HERMANSEN | Gk | DEN | 60 | 70 | 11/07/00 (23) | 91 | 1.85 | 80 | Aston Villa | | 7410 | | | | 0 | 0 | 2545 | 0 | +4 | |
| Juventus 5,750,000 < > SV Werder Bremen |
| HBU | > | Aaron HICKEY | WB | SCO | 63 | 95 | 10/06/02 (21) | 87 | 1.85 | 72 | SV Werder Bremen | | 13240 | | | | 0 | 0 | 4165 | 0 | +4 | |
| 3,175,000 < > SV Werder Bremen |
| EAY | > | Connor BRADLEY | RB | NIR | 58 | 84 | 09/07/03 (20) | 88 | 1.80 | 64 | SV Werder Bremen | | 3280 | | | | 0 | 0 | 2225 | 0 | Y | |
 Envigado 3,250,000 < > SV Werder Bremen |
| CYC | > | Yáser Esneider ASPRILLA Martínez | RW | COL | 56 | 91 | 19/11/03 (20) | 91 | 1.85 | 75 | SV Werder Bremen | | 2150 | | | | 0 | 0 | 2450 | 0 | Y | |
| 5,650,000 < > Feyenoord |
| OEA | > | Ross McCAUSLAND | RW | NIR | 54 | 94 | 12/05/03 (20) | 85 | | | Feyenoord | | 1850 | | | | 0 | 0 | 1830 | 0 | Y | |
| 1,750,000 < > Feyenoord |
| SKQ | > | Owen BECK | LB | WAL | 54 | 90 | 09/08/02 (21) | 87 | | | Feyenoord | | 3570 | | | | 0 | 0 | 1125 | 0 | +4 | |
| Aberdeen 1,800,000 < > Feyenoord |
| JOA | > | Ryan DUNCAN | AM/LW | SCO | 52 | 88 | 18/01/04 (20) | 92 | | | Feyenoord | | 1140 | | | | 0 | 0 | 1365 | 0 | Y | |
| FC København < > 4,150,000 Zaragoza |
| TJS | < | Yussuf POULSEN | St | DEN | 63 | 1 | 15/06/94 (29) | 92 | 1.93 | 78 | FC København | | | | | | | | 3815 | | | |
| 1,200,000 < > Real Madrid |
| QSU | < | VÍCTOR Chust García | CB | ESP | 59 | 86 | 05/03/00 (23) | 85 | 1.82 | 74 | Real Madrid | | 7050 | | | | 0 | 0 | 1905 | 0 | | |
| 1,400,000 < > Real Madrid |
| YDF | < | Mario GILA Fuentes | CB | ESP | 59 | 97 | 29/08/00 (23) | 94 | 1.83 | 74 | Real Madrid | | 7830 | | | | 0 | 0 | 1905 | 0 | | |
| Released |
| DAX | 16 | Joel Leandro ORDOÑEZ Guerrero | CB | ECU | 44 | 12 | 21/04/04 (19) | 94 | 1.85 | 70 | Elverum | | | | | | | | 280 | | | |
| WBQ | 25+ | Loïc BADIASHILE | Gk | FRA | 52 | 11 | 05/02/98 (26) | 85 | 1.86 | 80 | Burgos | | | | | | | | 575 | | | |
| PWY | 25+ | Jesús María Herrero Gómez, CHUS | CB | ESP | 48 | 2 | 10/02/84 (40) | 97 | 1.83 | 75 | Cuarte | | | | | | | | F/t | | | |
| ENN | 25+ | Gerard PIQUÉ Bernabeu | CB | ESP | 67 | 2 | 02/02/87 (37) | 90 | 1.94 | 84 | Atlético Madrid | | | | | | | | F/t | | | |
| Loan callbacks |
| MTV | - | Arijon IBRAHIMOVIC | CM | GER | 52/55 | 39 | 11/12/05 (18) | 75 | | | SC Heerenveen | | 640 | 3 | | | 0 | 0 | 2500 | 0 | Y | |
