| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Sergio Gómez | Defender - Left-Back | Spain | Real Sociedad | 2000 | €20.0m |
| 2 |  Neco Williams | Defender - Left-Back | Wales | Nottingham Forest | 2001 | €20.0m |
| 3 |  Miguel Gutiérrez | Defender - Left-Back | Spain | SSC Napoli | 2001 | €20.0m |
| 4 |  Leif Davis | Defender - Left-Back | England | Ipswich Town | 1999 | €22.0m |
| 5 |  Fran García | Defender - Left-Back | Spain | Real Madrid | 1999 | €18.0m |
| 6 |  Maxim De Cuyper | Defender - Left-Back | Belgium | Brighton & Hove Albion | 2000 | €16.0m |
| 7 |  Juan Miranda | Defender - Left-Back | Spain | Bologna FC 1909 | 2000 | €15.0m |
| 8 |  Tyrick Mitchell | Defender - Left-Back | England Jamaica | Crystal Palace | 1999 | €25.0m |
| 9 |  Nuno Tavares | Defender - Left-Back | Portugal Cape Verde | SS Lazio | 2000 | €25.0m |
| 10 |  Ferdi Kadıoğlu | Defender - Left-Back | Türkiye Netherlands | Brighton & Hove Albion | 1999 | €25.0m |
| 11 |  Melvin Bard | Defender - Left-Back | France | OGC Nice | 2000 | €15.0m |
| 12 |  Francisco Moura | Defender - Left-Back | Portugal | FC Porto | 1999 | €15.0m |
| 13 |  Ryan Sessegnon | Defender - Left-Back | England | Fulham FC | 2000 | €15.0m |
| 14 |  Souffian El Karouani | Defender - Left-Back | Morocco Netherlands | FC Utrecht | 2000 | €9.0m |
| 15 |  Juan Cabal | Defender - Left-Back | Colombia | Juventus FC | 2001 | €9.0m |
| 16 |  Tyrell Malacia | Defender - Left-Back | Netherlands Curacao | Manchester United | 1999 | €8.0m |
| 17 |  Felix Agu | Defender - Left-Back | Nigeria Germany | SV Werder Bremen | 1999 | €8.0m |
| 18 |  Luciano Juba | Defender - Left-Back | Brazil | Esporte Clube Bahia | 1999 | €8.0m |
| 19 |  Mitchel Bakker | Defender - Left-Back | Netherlands | Atalanta BC | 2000 | €7.0m |
| 20 |  Ismail Jakobs | Defender - Left-Back | Senegal Germany | Galatasaray | 1999 | €7.0m |
| 21 |  Abner | Defender - Left-Back | Brazil | Olympique Lyon | 2000 | €7.0m |
| 22 |  Lucas Piton | Defender - Left-Back | Italy Brazil | Clube de Regatas Vasco da Gama | 2000 | €7.0m |
| 23 |  Alexandro Bernabei | Defender - Left-Back | Argentina Italy | Sport Club Internacional | 2000 | €7.0m |
| 24 |  Juan Manuel Sanabria | Defender - Left-Back | Uruguay Spain | Atlético de San Luis | 2000 | €6.5m |
| 25 |  Manu Sánchez | Defender - Left-Back | Spain | Levante UD | 2000 | €6.0m |
| 26 |  Fabiano Parisi | Defender - Left-Back | Italy | ACF Fiorentina | 2000 | €6.0m |
| 27 |  Luke Thomas | Defender - Left-Back | England | Leicester City | 2001 | €6.0m |
| 28 |  Rubens | Defender - Left-Back | Brazil | Dynamo Moscow | 2001 | €6.0m |
| 29 |  Jordy Makengo | Defender - Left-Back | France DR Congo | SC Freiburg | 2001 | €6.0m |
| 30 |  Rayan Aït-Nouri | Defender - Left-Back | Algeria France | Manchester City | 2001 | €35.0m |