| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Leo Østigård | Defender - Centre-Back | Norway | Genoa CFC | 1999 | €10.0m |
| 2 | Lilian Brassier | Defender - Centre-Back | France Togo | Stade Rennais FC | 1999 | €10.0m |
| 3 | David Carmo | Defender - Centre-Back | Angola Portugal | Real Oviedo | 1999 | €10.0m |
| 4 | Ben Cabango | Defender - Centre-Back | Wales Angola | Swansea City | 2000 | €9.0m |
| 5 | Natan | Defender - Centre-Back | Brazil | Real Betis Balompié | 2001 | €9.0m |
| 6 | Alidu Seidu | Defender - Centre-Back | Ghana | Stade Rennais FC | 2000 | €9.0m |
| 7 | Igoh Ogbu | Defender - Centre-Back | Nigeria | SK Slavia Prague | 2000 | €11.0m |
| 8 | Strahinja Erakovic | Defender - Centre-Back | Serbia Australia | Zenit St. Petersburg | 2001 | €9.0m |
| 9 | Mohammed Salisu | Defender - Centre-Back | Ghana | AS Monaco | 1999 | €12.0m |
| 10 | Vitão | Defender - Centre-Back | Brazil | Sport Club Internacional | 2000 | €12.0m |
| 11 | Luca Ranieri | Defender - Centre-Back | Italy | ACF Fiorentina | 1999 | €12.0m |
| 12 | Tiago Djaló | Defender - Centre-Back | Portugal Guinea-Bissau | Besiktas JK | 2000 | €8.0m |
| 13 | Diego Costa | Defender - Centre-Back | Brazil | FC Krasnodar | 1999 | €8.0m |
| 14 | Dan Ballard | Defender - Centre-Back | Northern Ireland England | Sunderland AFC | 1999 | €8.0m |
| 15 | Igor Diveev | Defender - Centre-Back | Russia | CSKA Moscow | 1999 | €8.0m |
| 16 | Santiago Sosa | Defender - Centre-Back | Argentina Croatia | Racing Club | 1999 | €8.0m |
| 17 | Sikou Niakaté | Defender - Centre-Back | Mali France | SC Braga | 1999 | €8.0m |
| 18 | Mujaid Sadick | Defender - Centre-Back | Spain Nigeria | KRC Genk | 2000 | €8.0m |
| 19 | Jay Idzes | Defender - Centre-Back | Indonesia Netherlands | US Sassuolo | 2000 | €7.5m |
| 20 | Marash Kumbulla | Defender - Centre-Back | Albania Italy | RCD Mallorca | 2000 | €7.5m |
| 21 | Nehuén Pérez | Defender - Centre-Back | Argentina | FC Porto | 2000 | €13.0m |
| 22 | Simone Canestrelli | Defender - Centre-Back | Italy | Pisa Sporting Club | 2000 | €7.0m |
| 23 | Mark McGuinness | Defender - Centre-Back | Ireland England | Sheffield United | 2001 | €7.0m |
| 24 | Jordan Beyer | Defender - Centre-Back | Germany | Burnley FC | 2000 | €6.0m |
| 25 | Chris Richards | Defender - Centre-Back | United States | Crystal Palace | 2000 | €14.0m |
| 26 | Matteo Gabbia | Defender - Centre-Back | Italy | AC Milan | 1999 | €14.0m |
| 27 | Jon Pacheco | Defender - Centre-Back | Spain | Deportivo Alavés | 2001 | €6.0m |
| 28 | Gabriel Pereira | Defender - Centre-Back | Brazil | FC Copenhagen | 2000 | €6.0m |
| 29 | David Zima | Defender - Centre-Back | Czech Republic | SK Slavia Prague | 2000 | €5.5m |
| 30 | Emirhan Topçu | Defender - Centre-Back | Türkiye | Besiktas JK | 2000 | €5.5m |
Leo Østigård
Lilian Brassier
David Carmo
Ben Cabango
Natan
Alidu Seidu
Igoh Ogbu
Strahinja Erakovic
Mohammed Salisu
Vitão
Luca Ranieri
Tiago Djaló
Diego Costa
Dan Ballard
Igor Diveev
Santiago Sosa
Sikou Niakaté
Mujaid Sadick
Jay Idzes
Marash Kumbulla
Nehuén Pérez
Simone Canestrelli
Mark McGuinness
Jordan Beyer
Chris Richards
Matteo Gabbia
Jon Pacheco
Gabriel Pereira
David Zima
Emirhan Topçu