| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Gijs Smal | Defender - Left-Back | Netherlands | Feyenoord Rotterdam | 1997 | €7.0m |
| 2 |  Gabriel Gudmundsson | Defender - Left-Back | Sweden | Leeds United | 1999 | €7.0m |
| 3 |  Sergio Akieme | Defender - Left-Back | Spain Equatorial Guinea | Stade Reims | 1997 | €7.0m |
| 4 |  Greg Taylor | Defender - Left-Back | Scotland | PAOK Thessaloniki | 1997 | €6.0m |
| 5 |  Juninho Capixaba | Defender - Left-Back | Brazil | Red Bull Bragantino | 1997 | €6.0m |
| 6 |  Ayrton Lucas | Defender - Left-Back | Brazil | CR Flamengo | 1997 | €6.0m |
| 7 |  Jesús Angulo | Defender - Left-Back | Mexico | Tigres UANL | 1998 | €5.5m |
| 8 |  Kieran Tierney | Defender - Left-Back | Scotland Isle of Man | Celtic FC | 1997 | €9.0m |
| 9 |  Matías Viña | Defender - Left-Back | Uruguay Italy | CR Flamengo | 1997 | €5.0m |
| 10 |  Derrick Köhn | Defender - Left-Back | Ghana Germany | 1.FC Union Berlin | 1999 | €5.0m |
| 11 |  Romain Perraud | Defender - Left-Back | France | LOSC Lille | 1997 | €5.0m |
| 12 |  Pep Chavarría | Defender - Left-Back | Spain | Rayo Vallecano | 1998 | €5.0m |
| 13 |  Borna Sosa | Defender - Left-Back | Croatia Germany | Crystal Palace | 1998 | €4.5m |
| 14 |  Marlon | Defender - Left-Back | Brazil | Grêmio Foot-Ball Porto Alegrense | 1997 | €4.0m |
| 15 |  Aihen Muñoz | Defender - Left-Back | Spain | Real Sociedad | 1997 | €4.0m |
| 16 |  Nair Tiknizyan | Defender - Left-Back | Armenia Russia | Red Star Belgrade | 1999 | €4.0m |
| 17 |  Oleg Reabciuk | Defender - Left-Back | Moldova Portugal | Spartak Moscow | 1998 | €4.0m |
| 18 |  Jay Dasilva | Defender - Left-Back | Wales England | Coventry City | 1998 | €4.0m |
| 19 |  Miro Muheim | Defender - Left-Back | Switzerland | Hamburger SV | 1998 | €4.0m |
| 20 |  Gabriel Suazo | Defender - Left-Back | Chile | Sevilla FC | 1997 | €4.0m |
| 21 |  Gideon Mensah | Defender - Left-Back | Ghana | AJ Auxerre | 1998 | €4.0m |
| 22 |  Dominik Schmid | Defender - Left-Back | Switzerland | FC Basel 1893 | 1998 | €4.0m |
| 23 |  Lautaro Blanco | Defender - Left-Back | Argentina | CA Boca Juniors | 1999 | €3.8m |
| 24 |  Mats Köhlert | Defender - Left-Back | Germany | Bröndby IF | 1998 | €3.5m |
| 25 |  Busanello | Defender - Left-Back | Brazil | Malmö FF | 1998 | €3.5m |
| 26 |  Rúben Vinagre | Defender - Left-Back | Portugal | Legia Warszawa | 1999 | €3.5m |
| 27 |  Nouhou | Defender - Left-Back | Cameroon | Seattle Sounders FC | 1997 | €3.5m |
| 28 |  Gerardo Arteaga | Defender - Left-Back | Mexico | CF Monterrey | 1998 | €3.5m |
| 29 |  Nicolas Cozza | Defender - Left-Back | France Italy | FC Nantes | 1999 | €3.5m |
| 30 |  DeJuan Jones | Defender - Left-Back | United States | San Jose Earthquakes | 1997 | €3.5m |