| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Jake O'Brien | Defender - Centre-Back | Ireland | Everton FC | 2001 | €18.0m |
| 2 |  Eduardo Quaresma | Defender - Centre-Back | Portugal | Sporting CP | 2002 | €18.0m |
| 3 |  Eric García | Defender - Centre-Back | Spain | FC Barcelona | 2001 | €18.0m |
| 4 |  Jacob Greaves | Defender - Centre-Back | England | Ipswich Town | 2000 | €18.0m |
| 5 |  Malick Thiaw | Defender - Centre-Back | Germany Finland | Newcastle United | 2001 | €18.0m |
| 6 |  Strahinja Pavlović | Defender - Centre-Back | Serbia | AC Milan | 2001 | €18.0m |
| 7 |  Enzo Boyomo | Defender - Centre-Back | Cameroon France | CA Osasuna | 2001 | €20.0m |
| 8 |  Ethan Ampadu | Defender - Centre-Back | Wales England | Leeds United | 2000 | €20.0m |
| 9 |  Taylor Harwood-Bellis | Defender - Centre-Back | England | Southampton FC | 2002 | €22.0m |
| 10 |  Morato | Defender - Centre-Back | Brazil | Nottingham Forest | 2001 | €14.0m |
| 11 |  Benoît Badiashile | Defender - Centre-Back | France DR Congo | Chelsea FC | 2001 | €22.0m |
| 12 |  Sepp van den Berg | Defender - Centre-Back | Netherlands | Brentford FC | 2001 | €22.0m |
| 13 |  Aitor Paredes | Defender - Centre-Back | Spain | Athletic Bilbao | 2000 | €22.0m |
| 14 |  Mohamed Simakan | Defender - Centre-Back | France Guinea | Al-Nassr FC | 2000 | €23.0m |
| 15 |  Nehuén Pérez | Defender - Centre-Back | Argentina | FC Porto | 2000 | €13.0m |
| 16 |  Kevin Lomónaco | Defender - Centre-Back | Argentina | CA Independiente | 2002 | €12.0m |
| 17 |  Arthur Theate | Defender - Centre-Back | Belgium | Eintracht Frankfurt | 2000 | €24.0m |
| 18 |  Odilon Kossounou | Defender - Centre-Back | Cote d'Ivoire | Atalanta BC | 2001 | €25.0m |
| 19 |  Wesley Fofana | Defender - Centre-Back | France Cote d'Ivoire | Chelsea FC | 2000 | €25.0m |
| 20 |  Radu Drăgușin | Defender - Centre-Back | Romania | Tottenham Hotspur | 2002 | €25.0m |
| 21 |  Maxence Lacroix | Defender - Centre-Back | France Guadeloupe | Crystal Palace | 2000 | €25.0m |
| 22 |  Loïc Badé | Defender - Centre-Back | France Cote d'Ivoire | Bayer 04 Leverkusen | 2000 | €25.0m |
| 23 |  César Tárrega | Defender - Centre-Back | Spain | Valencia CF | 2002 | €10.0m |
| 24 |  Anthony Rouault | Defender - Centre-Back | France | Stade Rennais FC | 2001 | €10.0m |
| 25 |  Caleb Okoli | Defender - Centre-Back | Italy Nigeria | Leicester City | 2001 | €10.0m |
| 26 |  Mika Mármol | Defender - Centre-Back | Spain | UD Las Palmas | 2001 | €10.0m |
| 27 |  Strahinja Erakovic | Defender - Centre-Back | Serbia Australia | Zenit St. Petersburg | 2001 | €9.0m |
| 28 |  Ben Cabango | Defender - Centre-Back | Wales Angola | Swansea City | 2000 | €9.0m |
| 29 |  Alexandre Penetra | Defender - Centre-Back | Portugal | AZ Alkmaar | 2001 | €9.0m |
| 30 |  Armel Bella-Kotchap | Defender - Centre-Back | Germany Cameroon | Hellas Verona | 2001 | €9.0m |