| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Abner | Defender - Left-Back | Brazil | Olympique Lyon | 2000 | €7.0m |
| 2 |  Gabriel Gudmundsson | Defender - Left-Back | Sweden | Leeds United | 1999 | €7.0m |
| 3 |  Mitchel Bakker | Defender - Left-Back | Netherlands | Atalanta BC | 2000 | €7.0m |
| 4 |  Juan Manuel Sanabria | Defender - Left-Back | Uruguay Spain | Atlético de San Luis | 2000 | €6.5m |
| 5 |  Felix Agu | Defender - Left-Back | Nigeria Germany | SV Werder Bremen | 1999 | €8.0m |
| 6 |  Tyrell Malacia | Defender - Left-Back | Netherlands Curacao | Manchester United | 1999 | €8.0m |
| 7 |  Luciano Juba | Defender - Left-Back | Brazil | Esporte Clube Bahia | 1999 | €8.0m |
| 8 |  Derrick Köhn | Defender - Left-Back | Ghana Germany | 1.FC Union Berlin | 1999 | €5.0m |
| 9 |  David Jurásek | Defender - Left-Back | Czech Republic | Besiktas JK | 2000 | €5.0m |
| 10 |  Eren Elmalı | Defender - Left-Back | Türkiye | Galatasaray | 2000 | €5.0m |
| 11 |  Jordan Zemura | Defender - Left-Back | Zimbabwe England | Udinese Calcio | 1999 | €4.5m |
| 12 |  Ryan Giles | Defender - Left-Back | England | Hull City | 2000 | €4.5m |
| 13 |  Antonino Gallo | Defender - Left-Back | Italy | US Lecce | 2000 | €4.3m |
| 14 |  Leonardo Lelo | Defender - Left-Back | Portugal | SC Braga | 2000 | €4.0m |
| 15 |  Sergi Cardona | Defender - Left-Back | Spain | Villarreal CF | 1999 | €10.0m |
| 16 |  Nair Tiknizyan | Defender - Left-Back | Armenia Russia | Red Star Belgrade | 1999 | €4.0m |
| 17 |  Domagoj Bradarić | Defender - Left-Back | Croatia | Hellas Verona | 1999 | €4.0m |
| 18 |  Lautaro Blanco | Defender - Left-Back | Argentina | CA Boca Juniors | 1999 | €3.8m |
| 19 |  Gerardo Arteaga | Defender - Left-Back | Mexico | CF Monterrey | 1998 | €3.5m |
| 20 |  Owen Wijndal | Defender - Left-Back | Netherlands Suriname | Ajax Amsterdam | 1999 | €3.5m |
| 21 |  Josh Tymon | Defender - Left-Back | England | Swansea City | 1999 | €3.5m |
| 22 |  Rúben Vinagre | Defender - Left-Back | Portugal | Legia Warszawa | 1999 | €3.5m |
| 23 |  Busanello | Defender - Left-Back | Brazil | Malmö FF | 1998 | €3.5m |
| 24 |  Nicolas Cozza | Defender - Left-Back | France Italy | FC Nantes | 1999 | €3.5m |
| 25 |  Olivier Deman | Defender - Left-Back | Belgium | SV Werder Bremen | 2000 | €3.0m |
| 26 |  Harry Pickering | Defender - Left-Back | England | Blackburn Rovers | 1998 | €3.0m |
| 27 |  Emanuele Valeri | Defender - Left-Back | Italy | Parma Calcio 1913 | 1998 | €3.0m |
| 28 |  Luca Pellegrini | Defender - Left-Back | Italy | SS Lazio | 1999 | €3.0m |
| 29 |  João Mendes | Defender - Left-Back | Portugal | Vitória Guimarães SC | 2000 | €3.0m |
| 30 |  Bruno Onyemaechi | Defender - Left-Back | Nigeria | Olympiacos Piraeus | 1999 | €2.7m |