| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Roger Ibañez | Defender - Centre-Back | Brazil Italy | Al-Ahli SFC | 1998 | €17.0m |
| 2 |  Takehiro Tomiyasu | Defender - Centre-Back | Japan | Without Club | 1998 | €18.0m |
| 3 |  Jaka Bijol | Defender - Centre-Back | Slovenia | Leeds United | 1999 | €18.0m |
| 4 |  Lloyd Kelly | Defender - Centre-Back | England Jamaica | Juventus FC | 1998 | €16.0m |
| 5 |  Anel Ahmedhodzic | Defender - Centre-Back | Bosnia-Herzegovina Sweden | Feyenoord Rotterdam | 1999 | €18.0m |
| 6 |  Pascal Struijk | Defender - Centre-Back | Netherlands Belgium | Leeds United | 1999 | €18.0m |
| 7 |  Kristoffer Ajer | Defender - Centre-Back | Norway | Brentford FC | 1998 | €18.0m |
| 8 |  Tuta | Defender - Centre-Back | Brazil | Al-Duhail SC | 1999 | €15.0m |
| 9 |  Wout Faes | Defender - Centre-Back | Belgium | Leicester City | 1998 | €15.0m |
| 10 |  Matteo Gabbia | Defender - Centre-Back | Italy | AC Milan | 1999 | €14.0m |
| 11 |  Alexsandro | Defender - Centre-Back | Brazil | LOSC Lille | 1999 | €20.0m |
| 12 |  Igor Julio | Defender - Centre-Back | Brazil | West Ham United | 1998 | €20.0m |
| 13 |  Johan Vásquez | Defender - Centre-Back | Mexico | Genoa CFC | 1998 | €14.0m |
| 14 |  Dara O'Shea | Defender - Centre-Back | Ireland | Ipswich Town | 1999 | €14.0m |
| 15 |  Leonardo Balerdi | Defender - Centre-Back | Argentina Italy | Olympique Marseille | 1999 | €20.0m |
| 16 |  Danilho Doekhi | Defender - Centre-Back | Netherlands Suriname | 1.FC Union Berlin | 1998 | €13.0m |
| 17 |  Merih Demiral | Defender - Centre-Back | Türkiye | Al-Ahli SFC | 1998 | €13.0m |
| 18 |  Jhon Lucumí | Defender - Centre-Back | Colombia | Bologna FC 1909 | 1998 | €22.0m |
| 19 |  Youssouf Ndayishimiye | Defender - Centre-Back | Burundi | OGC Nice | 1998 | €12.0m |
| 20 |  Mohammed Salisu | Defender - Centre-Back | Ghana | AS Monaco | 1999 | €12.0m |
| 21 |  Luca Ranieri | Defender - Centre-Back | Italy | ACF Fiorentina | 1999 | €12.0m |
| 22 |  Jeff Chabot | Defender - Centre-Back | Germany France | VfB Stuttgart | 1998 | €12.0m |
| 23 |  Marco Friedl | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €12.0m |
| 24 |  Axel Disasi | Defender - Centre-Back | France DR Congo | Chelsea FC | 1998 | €22.0m |
| 25 |  Leo Østigård | Defender - Centre-Back | Norway | Genoa CFC | 1999 | €10.0m |
| 26 |  David Carmo | Defender - Centre-Back | Angola Portugal | Real Oviedo | 1999 | €10.0m |
| 27 |  Santiago Bueno | Defender - Centre-Back | Uruguay Italy | Wolverhampton Wanderers | 1998 | €10.0m |
| 28 |  Lilian Brassier | Defender - Centre-Back | France Togo | Stade Rennais FC | 1999 | €10.0m |
| 29 |  Saúl Coco | Defender - Centre-Back | Equatorial Guinea Spain | Torino FC | 1999 | €10.0m |
| 30 |  Victor Nelsson | Defender - Centre-Back | Denmark | Hellas Verona | 1998 | €10.0m |