| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Jan Paul van Hecke | Defender - Centre-Back | Netherlands | Brighton & Hove Albion | 2000 | €32.0m |
| 2 |  Mario Gila | Defender - Centre-Back | Spain | SS Lazio | 2000 | €30.0m |
| 3 |  Nico Schlotterbeck | Defender - Centre-Back | Germany | Borussia Dortmund | 1999 | €40.0m |
| 4 |  Bafodé Diakité | Defender - Centre-Back | France Guinea | AFC Bournemouth | 2001 | €28.0m |
| 5 |  Nathan Collins | Defender - Centre-Back | Ireland | Brentford FC | 2001 | €28.0m |
| 6 |  Jakub Kiwior | Defender - Centre-Back | Poland | FC Porto | 2000 | €28.0m |
| 7 |  Sven Botman | Defender - Centre-Back | Netherlands | Newcastle United | 2000 | €42.0m |
| 8 |  Pierre Kalulu | Defender - Centre-Back | France DR Congo | Juventus FC | 2000 | €28.0m |
| 9 |  Wesley Fofana | Defender - Centre-Back | France Cote d'Ivoire | Chelsea FC | 2000 | €25.0m |
| 10 |  Calvin Bassey | Defender - Centre-Back | Nigeria England | Fulham FC | 1999 | €25.0m |
| 11 |  Jean-Clair Todibo | Defender - Centre-Back | France French Guiana | West Ham United | 1999 | €25.0m |
| 12 |  Loïc Badé | Defender - Centre-Back | France Cote d'Ivoire | Bayer 04 Leverkusen | 2000 | €25.0m |
| 13 |  Odilon Kossounou | Defender - Centre-Back | Cote d'Ivoire | Atalanta BC | 2001 | €25.0m |
| 14 |  Gonçalo Inácio | Defender - Centre-Back | Portugal | Sporting CP | 2001 | €45.0m |
| 15 |  Maxence Lacroix | Defender - Centre-Back | France Guadeloupe | Crystal Palace | 2000 | €25.0m |
| 16 |  Marc Guéhi | Defender - Centre-Back | England Cote d'Ivoire | Crystal Palace | 2000 | €45.0m |
| 17 |  Arthur Theate | Defender - Centre-Back | Belgium | Eintracht Frankfurt | 2000 | €24.0m |
| 18 |  Josip Sutalo | Defender - Centre-Back | Croatia | Ajax Amsterdam | 2000 | €24.0m |
| 19 |  Mohamed Simakan | Defender - Centre-Back | France Guinea | Al-Nassr FC | 2000 | €23.0m |
| 20 |  Aitor Paredes | Defender - Centre-Back | Spain | Athletic Bilbao | 2000 | €22.0m |
| 21 |  Benoît Badiashile | Defender - Centre-Back | France DR Congo | Chelsea FC | 2001 | €22.0m |
| 22 |  Micky van de Ven | Defender - Centre-Back | Netherlands | Tottenham Hotspur | 2001 | €50.0m |
| 23 |  Enzo Boyomo | Defender - Centre-Back | Cameroon France | CA Osasuna | 2001 | €20.0m |
| 24 |  Ethan Ampadu | Defender - Centre-Back | Wales England | Leeds United | 2000 | €20.0m |
| 25 |  Eric García | Defender - Centre-Back | Spain | FC Barcelona | 2001 | €18.0m |
| 26 |  Jake O'Brien | Defender - Centre-Back | Ireland | Everton FC | 2001 | €18.0m |
| 27 |  Logan Costa | Defender - Centre-Back | Cape Verde France | Villarreal CF | 2001 | €18.0m |
| 28 |  Oumar Solet | Defender - Centre-Back | France Cote d'Ivoire | Udinese Calcio | 2000 | €18.0m |
| 29 |  Malick Thiaw | Defender - Centre-Back | Germany Finland | Newcastle United | 2001 | €18.0m |
| 30 |  Jacob Greaves | Defender - Centre-Back | England | Ipswich Town | 2000 | €18.0m |