| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Emerson Royal | Defender - Right-Back | Brazil | CR Flamengo | 1999 | €9.0m |
| 2 |  Alistair Johnston | Defender - Right-Back | Canada Northern Ireland | Celtic FC | 1998 | €10.0m |
| 3 |  Roland Sallai | Defender - Right-Back | Hungary | Galatasaray | 1997 | €10.0m |
| 4 |  Nordi Mukiele | Defender - Right-Back | France DR Congo | Sunderland AFC | 1997 | €10.0m |
| 5 |  Alexander Bah | Defender - Right-Back | Denmark The Gambia | SL Benfica | 1997 | €10.0m |
| 6 |  Bright Osayi-Samuel | Defender - Right-Back | Nigeria England | Birmingham City | 1997 | €6.5m |
| 7 |  Jordan Lotomba | Defender - Right-Back | Switzerland DR Congo | Feyenoord Rotterdam | 1998 | €6.5m |
| 8 |  Mert Müldür | Defender - Right-Back | Türkiye Austria | Fenerbahce | 1999 | €6.0m |
| 9 |  Ainsley Maitland-Niles | Defender - Right-Back | England Jamaica | Olympique Lyon | 1997 | €12.0m |
| 10 |  Andrei Rațiu | Defender - Right-Back | Romania Spain | Rayo Vallecano | 1998 | €12.0m |
| 11 |  Marlon Fossey | Defender - Right-Back | United States Jersey | Standard Liège | 1998 | €5.0m |
| 12 |  Axel Tuanzebe | Defender - Right-Back | DR Congo England | Burnley FC | 1997 | €5.0m |
| 13 |  James Justin | Defender - Right-Back | England St. Lucia | Leeds United | 1998 | €13.0m |
| 14 |  Pablo Maffeo | Defender - Right-Back | Argentina Spain | RCD Mallorca | 1997 | €5.0m |
| 15 |  Young-woo Seol | Defender - Right-Back | Korea, South | Red Star Belgrade | 1998 | €4.5m |
| 16 |  Omar Traoré | Defender - Right-Back | Germany Togo | 1.FC Heidenheim 1846 | 1998 | €4.0m |
| 17 |  Seiya Maikuma | Defender - Right-Back | Japan | AZ Alkmaar | 1997 | €4.0m |
| 18 |  Jimmy Dunne | Defender - Right-Back | Ireland Northern Ireland | Queens Park Rangers | 1997 | €4.0m |
| 19 |  Pol Lirola | Defender - Right-Back | Spain | Olympique Marseille | 1997 | €4.0m |
| 20 |  Rasmus Kristensen | Defender - Right-Back | Denmark | Eintracht Frankfurt | 1997 | €14.0m |
| 21 |  Angelo Preciado | Defender - Right-Back | Ecuador | AC Sparta Prague | 1998 | €3.8m |
| 22 |  Ronaël Pierre-Gabriel | Defender - Right-Back | France Martinique | GNK Dinamo Zagreb | 1998 | €3.5m |
| 23 |  Siebe Horemans | Defender - Right-Back | Belgium | FC Utrecht | 1998 | €3.5m |
| 24 |  Juan Iglesias | Defender - Right-Back | Spain | Getafe CF | 1998 | €3.5m |
| 25 |  Keigo Tsunemoto | Defender - Right-Back | Japan | FC Basel 1893 | 1998 | €3.5m |
| 26 |  Agustin Santanna | Defender - Right-Back | Uruguay | Red Bull Bragantino | 1997 | €3.0m |
| 27 |  Maksim Nenakhov | Defender - Right-Back | Russia | Lokomotiv Moscow | 1998 | €3.0m |
| 28 |  Brian García | Defender - Right-Back | Mexico | CF Pachuca | 1997 | €3.0m |
| 29 |  Lazaros Rota | Defender - Right-Back | Greece Albania | AEK Athens | 1997 | €3.0m |
| 30 |  Thierry Correia | Defender - Right-Back | Portugal Cape Verde | Valencia CF | 1999 | €3.0m |