| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Yukinari Sugawara | Defender - Right-Back | Japan | SV Werder Bremen | 2000 | €11.0m |
| 2 |  Alistair Johnston | Defender - Right-Back | Canada Northern Ireland | Celtic FC | 1998 | €10.0m |
| 3 |  Emerson Royal | Defender - Right-Back | Brazil | CR Flamengo | 1999 | €9.0m |
| 4 |  Lorenz Assignon | Defender - Right-Back | France Togo | VfB Stuttgart | 2000 | €9.0m |
| 5 |  Jordan Teze | Defender - Right-Back | Netherlands Congo | AS Monaco | 1999 | €9.0m |
| 6 |  Emil Holm | Defender - Right-Back | Sweden | Bologna FC 1909 | 2000 | €8.0m |
| 7 |  Ben Johnson | Defender - Right-Back | England | Ipswich Town | 2000 | €8.0m |
| 8 |  Valentin Gendrey | Defender - Right-Back | France Guadeloupe | TSG 1899 Hoffenheim | 2000 | €7.0m |
| 9 |  Jordan Lotomba | Defender - Right-Back | Switzerland DR Congo | Feyenoord Rotterdam | 1998 | €6.5m |
| 10 |  Enrico Delprato | Defender - Right-Back | Italy | Parma Calcio 1913 | 1999 | €6.5m |
| 11 |  Max Aarons | Defender - Right-Back | England Jamaica | Rangers FC | 2000 | €6.0m |
| 12 |  Mads Roerslev | Defender - Right-Back | Denmark | Southampton FC | 1999 | €6.0m |
| 13 |  Mert Müldür | Defender - Right-Back | Türkiye Austria | Fenerbahce | 1999 | €6.0m |
| 14 |  Víctor Gómez | Defender - Right-Back | Spain | SC Braga | 2000 | €6.0m |
| 15 |  Vitinho | Defender - Right-Back | Brazil | Botafogo de Futebol e Regatas | 1999 | €6.0m |
| 16 |  Costinha | Defender - Right-Back | Portugal | Olympiacos Piraeus | 2000 | €5.0m |
| 17 |  Nadir Zortea | Defender - Right-Back | Italy | Bologna FC 1909 | 1999 | €5.0m |
| 18 |  Marlon Fossey | Defender - Right-Back | United States Jersey | Standard Liège | 1998 | €5.0m |
| 19 |  Yukhym Konoplya | Defender - Right-Back | Ukraine | Shakhtar Donetsk | 1999 | €5.0m |
| 20 |  Young-woo Seol | Defender - Right-Back | Korea, South | Red Star Belgrade | 1998 | €4.5m |
| 21 |  Jusuf Gazibegovic | Defender - Right-Back | Bosnia-Herzegovina | 1.FC Köln | 2000 | €4.0m |
| 22 |  Gabriele Zappa | Defender - Right-Back | Italy | Cagliari Calcio | 1999 | €4.0m |
| 23 |  Óscar Mingueza | Defender - Right-Back | Spain | Celta de Vigo | 1999 | €20.0m |
| 24 |  Dodô | Defender - Right-Back | Brazil | ACF Fiorentina | 1998 | €24.0m |
| 25 |  Reece James | Defender - Right-Back | England | Chelsea FC | 1999 | €30.0m |
| 26 |  Diogo Dalot | Defender - Right-Back | Portugal | Manchester United | 1999 | €30.0m |
| 27 |  Josip Stanisic | Defender - Right-Back | Croatia Germany | Bayern Munich | 2000 | €32.0m |
| 28 |  Andrei Rațiu | Defender - Right-Back | Romania Spain | Rayo Vallecano | 1998 | €12.0m |
| 29 |  Ainsley Maitland-Niles | Defender - Right-Back | England Jamaica | Olympique Lyon | 1997 | €12.0m |
| 30 |  Tariq Lamptey | Defender - Right-Back | Ghana England | ACF Fiorentina | 2000 | €11.0m |