| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Guilherme Arana | Defender - Left-Back | Brazil | Clube Atlético Mineiro | 1997 | €8.0m |
| 2 |  Kieran Tierney | Defender - Left-Back | Scotland Isle of Man | Celtic FC | 1997 | €9.0m |
| 3 |  Aarón Martín | Defender - Left-Back | Spain | Genoa CFC | 1997 | €6.5m |
| 4 |  Ayrton Lucas | Defender - Left-Back | Brazil | CR Flamengo | 1997 | €6.0m |
| 5 |  Juninho Capixaba | Defender - Left-Back | Brazil | Red Bull Bragantino | 1997 | €6.0m |
| 6 |  Sergio Reguilón | Defender - Left-Back | Spain | Without Club | 1996 | €6.0m |
| 7 |  Ulisses Garcia | Defender - Left-Back | Switzerland Cape Verde | Olympique Marseille | 1996 | €5.0m |
| 8 |  Matt Targett | Defender - Left-Back | England Scotland | Middlesbrough FC | 1995 | €5.0m |
| 9 |  Kai Wagner | Defender - Left-Back | Germany | Philadelphia Union | 1997 | €5.0m |
| 10 |  Marlon | Defender - Left-Back | Brazil | Grêmio Foot-Ball Porto Alegrense | 1997 | €4.0m |
| 11 |  Gabriel Suazo | Defender - Left-Back | Chile | Sevilla FC | 1997 | €4.0m |
| 12 |  Aihen Muñoz | Defender - Left-Back | Spain | Real Sociedad | 1997 | €4.0m |
| 13 |  Christopher Operi | Defender - Left-Back | Cote d'Ivoire France | Basaksehir FK | 1997 | €3.8m |
| 14 |  Nouhou | Defender - Left-Back | Cameroon | Seattle Sounders FC | 1997 | €3.5m |
| 15 |  Iago | Defender - Left-Back | Brazil | Esporte Clube Bahia | 1997 | €3.5m |
| 16 |  DeJuan Jones | Defender - Left-Back | United States | San Jose Earthquakes | 1997 | €3.5m |
| 17 |  Matthieu Udol | Defender - Left-Back | France Guadeloupe | RC Lens | 1996 | €3.5m |
| 18 |  Ryan Manning | Defender - Left-Back | Ireland | Southampton FC | 1996 | €3.0m |
| 19 |  Dimitrios Giannoulis | Defender - Left-Back | Greece | FC Augsburg | 1995 | €3.0m |
| 20 |  Neto Borges | Defender - Left-Back | Brazil | Bristol City | 1996 | €3.0m |
| 21 |  Kenneth Paal | Defender - Left-Back | Suriname Netherlands | Antalyaspor | 1997 | €2.8m |
| 22 |  Alfonso Pedraza | Defender - Left-Back | Spain | Villarreal CF | 1996 | €2.5m |
| 23 |  Enzo Díaz | Defender - Left-Back | Argentina | São Paulo Futebol Clube | 1995 | €2.5m |
| 24 |  Georgios Kyriakopoulos | Defender - Left-Back | Greece | Panathinaikos FC | 1996 | €2.5m |
| 25 |  Dmitriy Skopintsev | Defender - Left-Back | Russia | Dynamo Moscow | 1997 | €2.5m |
| 26 |  Max Lowe | Defender - Left-Back | England | Sheffield Wednesday | 1997 | €2.5m |
| 27 |  Calvin Verdonk | Defender - Left-Back | Indonesia Netherlands | LOSC Lille | 1997 | €2.5m |
| 28 |  Mustafa Eskihellaç | Defender - Left-Back | Türkiye | Trabzonspor | 1997 | €2.4m |
| 29 |  Joakim Mæhle | Defender - Left-Back | Denmark | VfL Wolfsburg | 1997 | €14.0m |
| 30 |  Ben Chilwell | Defender - Left-Back | England New Zealand | RC Strasbourg Alsace | 1996 | €15.0m |