| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Reece James | Defender - Right-Back | England | Chelsea FC | 1999 | €30.0m |
| 2 |  Dodô | Defender - Right-Back | Brazil | ACF Fiorentina | 1998 | €24.0m |
| 3 |  Pedro Porro | Defender - Right-Back | Spain | Tottenham Hotspur | 1999 | €38.0m |
| 4 |  Óscar Mingueza | Defender - Right-Back | Spain | Celta de Vigo | 1999 | €20.0m |
| 5 |  Nahuel Molina | Defender - Right-Back | Argentina | Atlético de Madrid | 1998 | €20.0m |
| 6 |  Jesús Areso | Defender - Right-Back | Spain | Athletic Bilbao | 1999 | €12.0m |
| 7 |  Andrei Rațiu | Defender - Right-Back | Romania Spain | Rayo Vallecano | 1998 | €12.0m |
| 8 |  Alistair Johnston | Defender - Right-Back | Canada Northern Ireland | Celtic FC | 1998 | €10.0m |
| 9 |  Ridle Baku | Defender - Right-Back | Germany DR Congo | RB Leipzig | 1998 | €9.0m |
| 10 |  Emerson Royal | Defender - Right-Back | Brazil | CR Flamengo | 1999 | €9.0m |
| 11 |  Jordan Teze | Defender - Right-Back | Netherlands Congo | AS Monaco | 1999 | €9.0m |
| 12 |  Jules Koundé | Defender - Right-Back | France Benin | FC Barcelona | 1998 | €65.0m |
| 13 |  Trent Alexander-Arnold | Defender - Right-Back | England | Real Madrid | 1998 | €75.0m |
| 14 |  Achraf Hakimi | Defender - Right-Back | Morocco Spain | Paris Saint-Germain | 1998 | €80.0m |
| 15 |  Josip Stanisic | Defender - Right-Back | Croatia Germany | Bayern Munich | 2000 | €32.0m |
| 16 |  Konrad Laimer | Defender - Right-Back | Austria | Bayern Munich | 1997 | €25.0m |
| 17 |  Noussair Mazraoui | Defender - Right-Back | Morocco Netherlands | Manchester United | 1997 | €25.0m |
| 18 |  Matty Cash | Defender - Right-Back | Poland England | Aston Villa | 1997 | €25.0m |
| 19 |  Wilfried Singo | Defender - Right-Back | Cote d'Ivoire | Galatasaray | 2000 | €25.0m |
| 20 |  Aaron Wan-Bissaka | Defender - Right-Back | DR Congo England | West Ham United | 1997 | €24.0m |
| 21 |  Julian Ryerson | Defender - Right-Back | Norway United States | Borussia Dortmund | 1997 | €20.0m |
| 22 |  Lutsharel Geertruida | Defender - Right-Back | Netherlands Curacao | Sunderland AFC | 2000 | €20.0m |
| 23 |  Sacha Boey | Defender - Right-Back | France | Bayern Munich | 2000 | €18.0m |
| 24 |  Sergiño Dest | Defender - Right-Back | United States Netherlands | PSV Eindhoven | 2000 | €16.0m |
| 25 |  Kyle Walker-Peters | Defender - Right-Back | England Jamaica | West Ham United | 1997 | €15.0m |
| 26 |  Ben White | Defender - Right-Back | England | Arsenal FC | 1997 | €45.0m |
| 27 |  Rasmus Kristensen | Defender - Right-Back | Denmark | Eintracht Frankfurt | 1997 | €14.0m |
| 28 |  James Justin | Defender - Right-Back | England St. Lucia | Leeds United | 1998 | €13.0m |
| 29 |  Ainsley Maitland-Niles | Defender - Right-Back | England Jamaica | Olympique Lyon | 1997 | €12.0m |
| 30 |  Yukinari Sugawara | Defender - Right-Back | Japan | SV Werder Bremen | 2000 | €11.0m |