| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Adrià Pedrosa | Defender - Left-Back | Spain | Elche CF | 1998 | €7.0m |
| 2 |  Sergio Akieme | Defender - Left-Back | Spain Equatorial Guinea | Stade Reims | 1997 | €7.0m |
| 3 |  Aarón Martín | Defender - Left-Back | Spain | Genoa CFC | 1997 | €6.5m |
| 4 |  Sergio Reguilón | Defender - Left-Back | Spain | Without Club | 1996 | €6.0m |
| 5 |  Guilherme Arana | Defender - Left-Back | Brazil | Clube Atlético Mineiro | 1997 | €8.0m |
| 6 |  Juninho Capixaba | Defender - Left-Back | Brazil | Red Bull Bragantino | 1997 | €6.0m |
| 7 |  Ayrton Lucas | Defender - Left-Back | Brazil | CR Flamengo | 1997 | €6.0m |
| 8 |  Greg Taylor | Defender - Left-Back | Scotland | PAOK Thessaloniki | 1997 | €6.0m |
| 9 |  Jesús Angulo | Defender - Left-Back | Mexico | Tigres UANL | 1998 | €5.5m |
| 10 |  Pep Chavarría | Defender - Left-Back | Spain | Rayo Vallecano | 1998 | €5.0m |
| 11 |  Kai Wagner | Defender - Left-Back | Germany | Philadelphia Union | 1997 | €5.0m |
| 12 |  Matías Viña | Defender - Left-Back | Uruguay Italy | CR Flamengo | 1997 | €5.0m |
| 13 |  Romain Perraud | Defender - Left-Back | France | LOSC Lille | 1997 | €5.0m |
| 14 |  Kieran Tierney | Defender - Left-Back | Scotland Isle of Man | Celtic FC | 1997 | €9.0m |
| 15 |  Borna Sosa | Defender - Left-Back | Croatia Germany | Crystal Palace | 1998 | €4.5m |
| 16 |  Gideon Mensah | Defender - Left-Back | Ghana | AJ Auxerre | 1998 | €4.0m |
| 17 |  Gabriel Suazo | Defender - Left-Back | Chile | Sevilla FC | 1997 | €4.0m |
| 18 |  Dominik Schmid | Defender - Left-Back | Switzerland | FC Basel 1893 | 1998 | €4.0m |
| 19 |  Marlon | Defender - Left-Back | Brazil | Grêmio Foot-Ball Porto Alegrense | 1997 | €4.0m |
| 20 |  Jay Dasilva | Defender - Left-Back | Wales England | Coventry City | 1998 | €4.0m |
| 21 |  Oleg Reabciuk | Defender - Left-Back | Moldova Portugal | Spartak Moscow | 1998 | €4.0m |
| 22 |  Aihen Muñoz | Defender - Left-Back | Spain | Real Sociedad | 1997 | €4.0m |
| 23 |  Miro Muheim | Defender - Left-Back | Switzerland | Hamburger SV | 1998 | €4.0m |
| 24 |  Christopher Operi | Defender - Left-Back | Cote d'Ivoire France | Basaksehir FK | 1997 | €3.8m |
| 25 |  Iago | Defender - Left-Back | Brazil | Esporte Clube Bahia | 1997 | €3.5m |
| 26 |  Nouhou | Defender - Left-Back | Cameroon | Seattle Sounders FC | 1997 | €3.5m |
| 27 |  DeJuan Jones | Defender - Left-Back | United States | San Jose Earthquakes | 1997 | €3.5m |
| 28 |  Mats Köhlert | Defender - Left-Back | Germany | Bröndby IF | 1998 | €3.5m |
| 29 |  Bakhtiyor Zaynutdinov | Defender - Left-Back | Kazakhstan | Dynamo Moscow | 1998 | €3.0m |
| 30 |  Neto Borges | Defender - Left-Back | Brazil | Bristol City | 1996 | €3.0m |