| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Santiago Sosa | Defender - Centre-Back | Argentina Croatia | Racing Club | 1999 | €8.0m |
| 2 |  Mujaid Sadick | Defender - Centre-Back | Spain Nigeria | KRC Genk | 2000 | €8.0m |
| 3 |  Alberto Dossena | Defender - Centre-Back | Italy | Como 1907 | 1998 | €8.0m |
| 4 |  Igor Diveev | Defender - Centre-Back | Russia | CSKA Moscow | 1999 | €8.0m |
| 5 |  Sikou Niakaté | Defender - Centre-Back | Mali France | SC Braga | 1999 | €8.0m |
| 6 |  Diego Costa | Defender - Centre-Back | Brazil | FC Krasnodar | 1999 | €8.0m |
| 7 |  Tiago Djaló | Defender - Centre-Back | Portugal Guinea-Bissau | Besiktas JK | 2000 | €8.0m |
| 8 |  Jay Idzes | Defender - Centre-Back | Indonesia Netherlands | US Sassuolo | 2000 | €7.5m |
| 9 |  Marash Kumbulla | Defender - Centre-Back | Albania Italy | RCD Mallorca | 2000 | €7.5m |
| 10 |  Abdel Abqar | Defender - Centre-Back | Morocco | Getafe CF | 1999 | €7.5m |
| 11 |  Alidu Seidu | Defender - Centre-Back | Ghana | Stade Rennais FC | 2000 | €9.0m |
| 12 |  Simone Canestrelli | Defender - Centre-Back | Italy | Pisa Sporting Club | 2000 | €7.0m |
| 13 |  Ben Cabango | Defender - Centre-Back | Wales Angola | Swansea City | 2000 | €9.0m |
| 14 |  Valeriy Bondar | Defender - Centre-Back | Ukraine | Shakhtar Donetsk | 1999 | €7.0m |
| 15 |  Carlos Cuesta | Defender - Centre-Back | Colombia | Clube de Regatas Vasco da Gama | 1999 | €7.0m |
| 16 |  Jordan Beyer | Defender - Centre-Back | Germany | Burnley FC | 2000 | €6.0m |
| 17 |  Moïse Bombito | Defender - Centre-Back | Canada DR Congo | OGC Nice | 2000 | €10.0m |
| 18 |  Sebastiaan Bornauw | Defender - Centre-Back | Belgium | Leeds United | 1999 | €6.0m |
| 19 |  Joaquim | Defender - Centre-Back | Brazil | Tigres UANL | 1998 | €6.0m |
| 20 |  Santiago Bueno | Defender - Centre-Back | Uruguay Italy | Wolverhampton Wanderers | 1998 | €10.0m |
| 21 |  David Carmo | Defender - Centre-Back | Angola Portugal | Real Oviedo | 1999 | €10.0m |
| 22 |  Saúl Coco | Defender - Centre-Back | Equatorial Guinea Spain | Torino FC | 1999 | €10.0m |
| 23 |  Victor Nelsson | Defender - Centre-Back | Denmark | Hellas Verona | 1998 | €10.0m |
| 24 |  Harry Souttar | Defender - Centre-Back | Australia Scotland | Leicester City | 1998 | €6.0m |
| 25 |  Leo Østigård | Defender - Centre-Back | Norway | Genoa CFC | 1999 | €10.0m |
| 26 |  Mark McKenzie | Defender - Centre-Back | United States Jamaica | FC Toulouse | 1999 | €6.0m |
| 27 |  Lilian Brassier | Defender - Centre-Back | France Togo | Stade Rennais FC | 1999 | €10.0m |
| 28 |  Gabriel Pereira | Defender - Centre-Back | Brazil | FC Copenhagen | 2000 | €6.0m |
| 29 |  João Marcelo | Defender - Centre-Back | Brazil | Cruzeiro Esporte Clube | 2000 | €5.5m |
| 30 |  Ozan Kabak | Defender - Centre-Back | Türkiye | TSG 1899 Hoffenheim | 2000 | €5.0m |