| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Trevoh Chalobah | Defender - Centre-Back | England Sierra Leone | Chelsea FC | 1999 | €25.0m |
| 2 |  Facundo Medina | Defender - Centre-Back | Argentina | Olympique Marseille | 1999 | €25.0m |
| 3 |  Hiroki Ito | Defender - Centre-Back | Japan | Bayern Munich | 1999 | €25.0m |
| 4 |  Federico Gatti | Defender - Centre-Back | Italy | Juventus FC | 1998 | €24.0m |
| 5 |  Sam Beukema | Defender - Centre-Back | Netherlands | SSC Napoli | 1998 | €28.0m |
| 6 |  Toti | Defender - Centre-Back | Portugal Guinea-Bissau | Wolverhampton Wanderers | 1999 | €28.0m |
| 7 |  Axel Disasi | Defender - Centre-Back | France DR Congo | Chelsea FC | 1998 | €22.0m |
| 8 |  Jhon Lucumí | Defender - Centre-Back | Colombia | Bologna FC 1909 | 1998 | €22.0m |
| 9 |  Isak Hien | Defender - Centre-Back | Sweden Ghana | Atalanta BC | 1999 | €30.0m |
| 10 |  Dávid Hancko | Defender - Centre-Back | Slovakia | Atlético de Madrid | 1997 | €30.0m |
| 11 |  Igor Julio | Defender - Centre-Back | Brazil | West Ham United | 1998 | €20.0m |
| 12 |  Olivier Boscagli | Defender - Centre-Back | France | Brighton & Hove Albion | 1997 | €20.0m |
| 13 |  Evan Ndicka | Defender - Centre-Back | Cote d'Ivoire France | AS Roma | 1999 | €30.0m |
| 14 |  Fikayo Tomori | Defender - Centre-Back | England Canada | AC Milan | 1997 | €20.0m |
| 15 |  Tosin Adarabioyo | Defender - Centre-Back | England Nigeria | Chelsea FC | 1997 | €20.0m |
| 16 |  Alexsandro | Defender - Centre-Back | Brazil | LOSC Lille | 1999 | €20.0m |
| 17 |  Éder Militão | Defender - Centre-Back | Brazil Spain | Real Madrid | 1998 | €30.0m |
| 18 |  Leonardo Balerdi | Defender - Centre-Back | Argentina Italy | Olympique Marseille | 1999 | €20.0m |
| 19 |  Takehiro Tomiyasu | Defender - Centre-Back | Japan | Without Club | 1998 | €18.0m |
| 20 |  Pascal Struijk | Defender - Centre-Back | Netherlands Belgium | Leeds United | 1999 | €18.0m |
| 21 |  Kristoffer Ajer | Defender - Centre-Back | Norway | Brentford FC | 1998 | €18.0m |
| 22 |  Anel Ahmedhodzic | Defender - Centre-Back | Bosnia-Herzegovina Sweden | Feyenoord Rotterdam | 1999 | €18.0m |
| 23 |  Jaka Bijol | Defender - Centre-Back | Slovenia | Leeds United | 1999 | €18.0m |
| 24 |  Roger Ibañez | Defender - Centre-Back | Brazil Italy | Al-Ahli SFC | 1998 | €17.0m |
| 25 |  Diogo Leite | Defender - Centre-Back | Portugal | 1.FC Union Berlin | 1999 | €17.0m |
| 26 |  Konstantinos Mavropanos | Defender - Centre-Back | Greece | West Ham United | 1997 | €17.0m |
| 27 |  Lloyd Kelly | Defender - Centre-Back | England Jamaica | Juventus FC | 1998 | €16.0m |
| 28 |  Tuta | Defender - Centre-Back | Brazil | Al-Duhail SC | 1999 | €15.0m |
| 29 |  Juan Foyth | Defender - Centre-Back | Argentina Spain | Villarreal CF | 1998 | €15.0m |
| 30 |  Wout Faes | Defender - Centre-Back | Belgium | Leicester City | 1998 | €15.0m |