| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Emmanuel Agbadou | Defender - Centre-Back | Cote d'Ivoire | Wolverhampton Wanderers | 1997 | €20.0m |
| 2 |  Tosin Adarabioyo | Defender - Centre-Back | England Nigeria | Chelsea FC | 1997 | €20.0m |
| 3 |  Olivier Boscagli | Defender - Centre-Back | France | Brighton & Hove Albion | 1997 | €20.0m |
| 4 |  Igor Julio | Defender - Centre-Back | Brazil | West Ham United | 1998 | €20.0m |
| 5 |  Joe Gomez | Defender - Centre-Back | England The Gambia | Liverpool FC | 1997 | €20.0m |
| 6 |  Takehiro Tomiyasu | Defender - Centre-Back | Japan | Without Club | 1998 | €18.0m |
| 7 |  Kristoffer Ajer | Defender - Centre-Back | Norway | Brentford FC | 1998 | €18.0m |
| 8 |  Axel Disasi | Defender - Centre-Back | France DR Congo | Chelsea FC | 1998 | €22.0m |
| 9 |  Jhon Lucumí | Defender - Centre-Back | Colombia | Bologna FC 1909 | 1998 | €22.0m |
| 10 |  Marcos Senesi | Defender - Centre-Back | Argentina Italy | AFC Bournemouth | 1997 | €22.0m |
| 11 |  Konstantinos Mavropanos | Defender - Centre-Back | Greece | West Ham United | 1997 | €17.0m |
| 12 |  Roger Ibañez | Defender - Centre-Back | Brazil Italy | Al-Ahli SFC | 1998 | €17.0m |
| 13 |  Federico Gatti | Defender - Centre-Back | Italy | Juventus FC | 1998 | €24.0m |
| 14 |  Lloyd Kelly | Defender - Centre-Back | England Jamaica | Juventus FC | 1998 | €16.0m |
| 15 |  Kevin Danso | Defender - Centre-Back | Austria | Tottenham Hotspur | 1998 | €25.0m |
| 16 |  Juan Foyth | Defender - Centre-Back | Argentina Spain | Villarreal CF | 1998 | €15.0m |
| 17 |  Wout Faes | Defender - Centre-Back | Belgium | Leicester City | 1998 | €15.0m |
| 18 |  Maximilian Kilman | Defender - Centre-Back | England Ukraine | West Ham United | 1997 | €25.0m |
| 19 |  Johan Vásquez | Defender - Centre-Back | Mexico | Genoa CFC | 1998 | €14.0m |
| 20 |  Cameron Carter-Vickers | Defender - Centre-Back | United States England | Celtic FC | 1997 | €14.0m |
| 21 |  Issa Diop | Defender - Centre-Back | France Senegal | Fulham FC | 1997 | €14.0m |
| 22 |  Merih Demiral | Defender - Centre-Back | Türkiye | Al-Ahli SFC | 1998 | €13.0m |
| 23 |  Danilho Doekhi | Defender - Centre-Back | Netherlands Suriname | 1.FC Union Berlin | 1998 | €13.0m |
| 24 |  Igor Zubeldia | Defender - Centre-Back | Spain | Real Sociedad | 1997 | €12.0m |
| 25 |  Marco Friedl | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €12.0m |
| 26 |  Ko Itakura | Defender - Centre-Back | Japan | Ajax Amsterdam | 1997 | €12.0m |
| 27 |  Jeff Chabot | Defender - Centre-Back | Germany France | VfB Stuttgart | 1998 | €12.0m |
| 28 |  Youssouf Ndayishimiye | Defender - Centre-Back | Burundi | OGC Nice | 1998 | €12.0m |
| 29 |  Sam Beukema | Defender - Centre-Back | Netherlands | SSC Napoli | 1998 | €28.0m |
| 30 |  Koki Machida | Defender - Centre-Back | Japan | TSG 1899 Hoffenheim | 1997 | €11.0m |