| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Youssouf Ndayishimiye | Defender - Centre-Back | Burundi | OGC Nice | 1998 | €12.0m |
| 2 |  Marco Friedl | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €12.0m |
| 3 |  Igor Zubeldia | Defender - Centre-Back | Spain | Real Sociedad | 1997 | €12.0m |
| 4 |  Koki Machida | Defender - Centre-Back | Japan | TSG 1899 Hoffenheim | 1997 | €11.0m |
| 5 |  Nino | Defender - Centre-Back | Brazil | Zenit St. Petersburg | 1997 | €11.0m |
| 6 |  Danilho Doekhi | Defender - Centre-Back | Netherlands Suriname | 1.FC Union Berlin | 1998 | €13.0m |
| 7 |  Merih Demiral | Defender - Centre-Back | Türkiye | Al-Ahli SFC | 1998 | €13.0m |
| 8 |  Joe Rodon | Defender - Centre-Back | Wales | Leeds United | 1997 | €10.0m |
| 9 |  Saúl Coco | Defender - Centre-Back | Equatorial Guinea Spain | Torino FC | 1999 | €10.0m |
| 10 |  Johan Vásquez | Defender - Centre-Back | Mexico | Genoa CFC | 1998 | €14.0m |
| 11 |  Marin Pongracic | Defender - Centre-Back | Croatia Germany | ACF Fiorentina | 1997 | €10.0m |
| 12 |  Cameron Carter-Vickers | Defender - Centre-Back | United States England | Celtic FC | 1997 | €14.0m |
| 13 |  Santiago Bueno | Defender - Centre-Back | Uruguay Italy | Wolverhampton Wanderers | 1998 | €10.0m |
| 14 |  Victor Nelsson | Defender - Centre-Back | Denmark | Hellas Verona | 1998 | €10.0m |
| 15 |  Wout Faes | Defender - Centre-Back | Belgium | Leicester City | 1998 | €15.0m |
| 16 |  Juan Foyth | Defender - Centre-Back | Argentina Spain | Villarreal CF | 1998 | €15.0m |
| 17 |  Stefan Posch | Defender - Centre-Back | Austria | Como 1907 | 1997 | €8.0m |
| 18 |  Lloyd Kelly | Defender - Centre-Back | England Jamaica | Juventus FC | 1998 | €16.0m |
| 19 |  Alberto Dossena | Defender - Centre-Back | Italy | Como 1907 | 1998 | €8.0m |
| 20 |  Maximilian Wöber | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €8.0m |
| 21 |  Kevin Mac Allister | Defender - Centre-Back | Argentina Italy | Union Saint-Gilloise | 1997 | €7.5m |
| 22 |  Konstantinos Mavropanos | Defender - Centre-Back | Greece | West Ham United | 1997 | €17.0m |
| 23 |  Felix Uduokhai | Defender - Centre-Back | Germany Nigeria | Besiktas JK | 1997 | €7.0m |
| 24 |  Cédric Zesiger | Defender - Centre-Back | Switzerland | FC Augsburg | 1998 | €7.0m |
| 25 |  Joseph Okumu | Defender - Centre-Back | Kenya | Stade Reims | 1997 | €7.0m |
| 26 |  Diogo Leite | Defender - Centre-Back | Portugal | 1.FC Union Berlin | 1999 | €17.0m |
| 27 |  Roger Ibañez | Defender - Centre-Back | Brazil Italy | Al-Ahli SFC | 1998 | €17.0m |
| 28 |  Keven Schlotterbeck | Defender - Centre-Back | Germany | FC Augsburg | 1997 | €6.0m |
| 29 |  Nicolò Casale | Defender - Centre-Back | Italy | Bologna FC 1909 | 1998 | €6.0m |
| 30 |  Harry Souttar | Defender - Centre-Back | Australia Scotland | Leicester City | 1998 | €6.0m |