| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Abdul Mumin | Defender - Centre-Back | Ghana Nigeria | Rayo Vallecano | 1998 | €5.0m |
| 2 |  Malang Sarr | Defender - Centre-Back | France Senegal | RC Lens | 1999 | €5.0m |
| 3 |  Panagiotis Retsos | Defender - Centre-Back | Greece | Olympiacos Piraeus | 1998 | €5.0m |
| 4 |  Jerome Opoku | Defender - Centre-Back | Ghana England | Basaksehir FK | 1998 | €5.0m |
| 5 |  Nahuel Ferraresi | Defender - Centre-Back | Venezuela Italy | São Paulo Futebol Clube | 1998 | €5.0m |
| 6 |  Jorge Cuenca | Defender - Centre-Back | Spain | Fulham FC | 1999 | €5.0m |
| 7 |  Ozan Kabak | Defender - Centre-Back | Türkiye | TSG 1899 Hoffenheim | 2000 | €5.0m |
| 8 |  João Victor | Defender - Centre-Back | Brazil | CSKA Moscow | 1998 | €5.0m |
| 9 |  Perr Schuurs | Defender - Centre-Back | Netherlands | Torino FC | 1999 | €5.0m |
| 10 |  Sebastián Cáceres | Defender - Centre-Back | Uruguay | CF América | 1999 | €5.0m |
| 11 |  Serge-Philippe Raux-Yao | Defender - Centre-Back | France Cote d'Ivoire | Rapid Vienna | 1999 | €5.0m |
| 12 |  Mads Bech Sørensen | Defender - Centre-Back | Denmark | FC Midtjylland | 1999 | €5.0m |
| 13 |  Ben Wilmot | Defender - Centre-Back | England Ireland | Stoke City | 1999 | €4.8m |
| 14 |  Bruno Méndez | Defender - Centre-Back | Uruguay Spain | Deportivo Toluca | 1999 | €4.5m |
| 15 |  Sebastian Walukiewicz | Defender - Centre-Back | Poland | US Sassuolo | 2000 | €4.5m |
| 16 |  Liam Kitching | Defender - Centre-Back | England Ireland | Coventry City | 1999 | €4.5m |
| 17 |  Hjalmar Ekdal | Defender - Centre-Back | Sweden | Burnley FC | 1998 | €4.5m |
| 18 |  Liam Scales | Defender - Centre-Back | Ireland | Celtic FC | 1998 | €4.0m |
| 19 |  Petko Hristov | Defender - Centre-Back | Bulgaria | Spezia Calcio | 1999 | €4.0m |
| 20 |  Moustapha Mbow | Defender - Centre-Back | Senegal | Paris FC | 2000 | €4.0m |
| 21 |  Wagner Leonardo | Defender - Centre-Back | Brazil | Grêmio Foot-Ball Porto Alegrense | 1999 | €4.0m |
| 22 |  Sebastiaan Bornauw | Defender - Centre-Back | Belgium | Leeds United | 1999 | €6.0m |
| 23 |  Enea Mihaj | Defender - Centre-Back | Albania Greece | Atlanta United FC | 1998 | €4.0m |
| 24 |  Mohamed Abdelmonem | Defender - Centre-Back | Egypt | OGC Nice | 1999 | €4.0m |
| 25 |  Guzmán Rodríguez | Defender - Centre-Back | Uruguay Italy | Red Bull Bragantino | 2000 | €4.0m |
| 26 |  Harry Souttar | Defender - Centre-Back | Australia Scotland | Leicester City | 1998 | €6.0m |
| 27 |  Mark McKenzie | Defender - Centre-Back | United States Jamaica | FC Toulouse | 1999 | €6.0m |
| 28 |  Francisco Álvarez | Defender - Centre-Back | Argentina | AA Argentinos Juniors | 2000 | €4.0m |
| 29 |  Vanja Drkusic | Defender - Centre-Back | Slovenia | Zenit St. Petersburg | 1999 | €4.0m |
| 30 |  Auston Trusty | Defender - Centre-Back | United States | Celtic FC | 1998 | €6.0m |