| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Bright Osayi-Samuel | Defender - Right-Back | Nigeria England | Birmingham City | 1997 | €6.5m |
| 2 |  Aurélio Buta | Defender - Right-Back | Portugal Angola | Eintracht Frankfurt | 1997 | €5.0m |
| 3 |  Pablo Maffeo | Defender - Right-Back | Argentina Spain | RCD Mallorca | 1997 | €5.0m |
| 4 |  Axel Tuanzebe | Defender - Right-Back | DR Congo England | Burnley FC | 1997 | €5.0m |
| 5 |  Gonzalo Montiel | Defender - Right-Back | Argentina Spain | CA River Plate | 1997 | €5.0m |
| 6 |  Andoni Gorosabel | Defender - Right-Back | Spain | Athletic Bilbao | 1996 | €5.0m |
| 7 |  Fabricio Bustos | Defender - Right-Back | Argentina | CA River Plate | 1996 | €4.7m |
| 8 |  Davide Calabria | Defender - Right-Back | Italy | Panathinaikos FC | 1996 | €4.5m |
| 9 |  Valentino Lazaro | Defender - Right-Back | Austria | Torino FC | 1996 | €4.5m |
| 10 |  Pol Lirola | Defender - Right-Back | Spain | Olympique Marseille | 1997 | €4.0m |
| 11 |  Seiya Maikuma | Defender - Right-Back | Japan | AZ Alkmaar | 1997 | €4.0m |
| 12 |  Álex Roldán | Defender - Right-Back | El Salvador United States | Seattle Sounders FC | 1996 | €4.0m |
| 13 |  Alan Mozo | Defender - Right-Back | Mexico | Deportivo Guadalajara | 1997 | €4.0m |
| 14 |  Jimmy Dunne | Defender - Right-Back | Ireland Northern Ireland | Queens Park Rangers | 1997 | €4.0m |
| 15 |  Omar Traoré | Defender - Right-Back | Germany Togo | 1.FC Heidenheim 1846 | 1998 | €4.0m |
| 16 |  Aitor Ruibal | Defender - Right-Back | Spain | Real Betis Balompié | 1996 | €3.5m |
| 17 |  Paulo Henrique | Defender - Right-Back | Brazil | Clube de Regatas Vasco da Gama | 1996 | €3.5m |
| 18 |  Agustin Santanna | Defender - Right-Back | Uruguay | Red Bull Bragantino | 1997 | €3.0m |
| 19 |  Youcef Atal | Defender - Right-Back | Algeria | Al-Sadd SC | 1996 | €3.0m |
| 20 |  Nahuel Tenaglia | Defender - Right-Back | Argentina Italy | Deportivo Alavés | 1996 | €3.0m |
| 21 |  Lazaros Rota | Defender - Right-Back | Greece Albania | AEK Athens | 1997 | €3.0m |
| 22 |  Perry Ng | Defender - Right-Back | England Singapore | Cardiff City | 1996 | €3.0m |
| 23 |  Manolis Saliakas | Defender - Right-Back | Greece | FC St. Pauli | 1996 | €3.0m |
| 24 |  Brian García | Defender - Right-Back | Mexico | CF Pachuca | 1997 | €3.0m |
| 25 |  Valentin Rosier | Defender - Right-Back | France Guadeloupe | CA Osasuna | 1996 | €3.0m |
| 26 |  Jérémy Petris | Defender - Right-Back | Martinique France | Watford FC | 1998 | €2.8m |
| 27 |  Jack Stacey | Defender - Right-Back | England | Norwich City | 1996 | €2.8m |
| 28 |  James Bree | Defender - Right-Back | England | Charlton Athletic | 1997 | €2.5m |
| 29 |  Érick Aguirre | Defender - Right-Back | Mexico | CF Monterrey | 1997 | €2.5m |
| 30 |  João Pedro | Defender - Right-Back | Brazil | Grêmio Foot-Ball Porto Alegrense | 1996 | €2.5m |