| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Gabriel Magalhães | Defender - Centre-Back | Brazil | Arsenal FC | 1997 | €75.0m |
| 2 |  Bremer | Defender - Centre-Back | Brazil | Juventus FC | 1997 | €50.0m |
| 3 |  Cristian Romero | Defender - Centre-Back | Argentina | Tottenham Hotspur | 1998 | €50.0m |
| 4 |  Robin Le Normand | Defender - Centre-Back | Spain France | Atlético de Madrid | 1996 | €40.0m |
| 5 |  Min-jae Kim | Defender - Centre-Back | Korea, South | Bayern Munich | 1996 | €40.0m |
| 6 |  Lisandro Martínez | Defender - Centre-Back | Argentina | Manchester United | 1998 | €40.0m |
| 7 |  Ezri Konsa | Defender - Centre-Back | England DR Congo | Aston Villa | 1997 | €35.0m |
| 8 |  Nikola Milenković | Defender - Centre-Back | Serbia | Nottingham Forest | 1997 | €35.0m |
| 9 |  Pau Torres | Defender - Centre-Back | Spain | Aston Villa | 1997 | €32.0m |
| 10 |  Éder Militão | Defender - Centre-Back | Brazil Spain | Real Madrid | 1998 | €30.0m |
| 11 |  Dávid Hancko | Defender - Centre-Back | Slovakia | Atlético de Madrid | 1997 | €30.0m |
| 12 |  Joachim Andersen | Defender - Centre-Back | Denmark | Fulham FC | 1996 | €27.0m |
| 13 |  Maximilian Kilman | Defender - Centre-Back | England Ukraine | West Ham United | 1997 | €25.0m |
| 14 |  Marcos Senesi | Defender - Centre-Back | Argentina Italy | AFC Bournemouth | 1997 | €22.0m |
| 15 |  Axel Disasi | Defender - Centre-Back | France DR Congo | Chelsea FC | 1998 | €22.0m |
| 16 |  Thilo Kehrer | Defender - Centre-Back | Germany Burundi | AS Monaco | 1996 | €20.0m |
| 17 |  Emmanuel Agbadou | Defender - Centre-Back | Cote d'Ivoire | Wolverhampton Wanderers | 1997 | €20.0m |
| 18 |  Igor Julio | Defender - Centre-Back | Brazil | West Ham United | 1998 | €20.0m |
| 19 |  Davinson Sánchez | Defender - Centre-Back | Colombia | Galatasaray | 1996 | €20.0m |
| 20 |  Olivier Boscagli | Defender - Centre-Back | France | Brighton & Hove Albion | 1997 | €20.0m |
| 21 |  Fikayo Tomori | Defender - Centre-Back | England Canada | AC Milan | 1997 | €20.0m |
| 22 |  Tosin Adarabioyo | Defender - Centre-Back | England Nigeria | Chelsea FC | 1997 | €20.0m |
| 23 |  Joe Gomez | Defender - Centre-Back | England The Gambia | Liverpool FC | 1997 | €20.0m |
| 24 |  Dayot Upamecano | Defender - Centre-Back | France Guinea-Bissau | Bayern Munich | 1998 | €50.0m |
| 25 |  Alessandro Bastoni | Defender - Centre-Back | Italy | Inter Milan | 1999 | €80.0m |
| 26 |  Edmond Tapsoba | Defender - Centre-Back | Burkina Faso | Bayer 04 Leverkusen | 1999 | €35.0m |
| 27 |  Ronald Araujo | Defender - Centre-Back | Uruguay Spain | FC Barcelona | 1999 | €35.0m |
| 28 |  Isak Hien | Defender - Centre-Back | Sweden Ghana | Atalanta BC | 1999 | €30.0m |
| 29 |  Jonathan Tah | Defender - Centre-Back | Germany Cote d'Ivoire | Bayern Munich | 1996 | €30.0m |
| 30 |  Sam Beukema | Defender - Centre-Back | Netherlands | SSC Napoli | 1998 | €28.0m |