| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Koki Machida | Defender - Centre-Back | Japan | TSG 1899 Hoffenheim | 1997 | €11.0m |
| 2 |  Igor Zubeldia | Defender - Centre-Back | Spain | Real Sociedad | 1997 | €12.0m |
| 3 |  Philipp Lienhart | Defender - Centre-Back | Austria | SC Freiburg | 1996 | €12.0m |
| 4 |  Joe Rodon | Defender - Centre-Back | Wales | Leeds United | 1997 | €10.0m |
| 5 |  Jeff Chabot | Defender - Centre-Back | Germany France | VfB Stuttgart | 1998 | €12.0m |
| 6 |  Marco Friedl | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €12.0m |
| 7 |  Marin Pongracic | Defender - Centre-Back | Croatia Germany | ACF Fiorentina | 1997 | €10.0m |
| 8 |  Ko Itakura | Defender - Centre-Back | Japan | Ajax Amsterdam | 1997 | €12.0m |
| 9 |  Merih Demiral | Defender - Centre-Back | Türkiye | Al-Ahli SFC | 1998 | €13.0m |
| 10 |  Jan Bednarek | Defender - Centre-Back | Poland | FC Porto | 1996 | €9.0m |
| 11 |  Tsuyoshi Watanabe | Defender - Centre-Back | Japan | Feyenoord Rotterdam | 1997 | €9.0m |
| 12 |  Omar Alderete | Defender - Centre-Back | Paraguay | Sunderland AFC | 1996 | €8.0m |
| 13 |  Lukas Klostermann | Defender - Centre-Back | Germany | RB Leipzig | 1996 | €8.0m |
| 14 |  Issa Diop | Defender - Centre-Back | France Senegal | Fulham FC | 1997 | €14.0m |
| 15 |  Maximilian Wöber | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €8.0m |
| 16 |  Cameron Carter-Vickers | Defender - Centre-Back | United States England | Celtic FC | 1997 | €14.0m |
| 17 |  Stefan Posch | Defender - Centre-Back | Austria | Como 1907 | 1997 | €8.0m |
| 18 |  Nico Elvedi | Defender - Centre-Back | Switzerland | Borussia Mönchengladbach | 1996 | €8.0m |
| 19 |  Kevin Mac Allister | Defender - Centre-Back | Argentina Italy | Union Saint-Gilloise | 1997 | €7.5m |
| 20 |  Wout Faes | Defender - Centre-Back | Belgium | Leicester City | 1998 | €15.0m |
| 21 |  Gianluca Mancini | Defender - Centre-Back | Italy | AS Roma | 1996 | €15.0m |
| 22 |  Lucas Martínez Quarta | Defender - Centre-Back | Argentina Italy | CA River Plate | 1996 | €7.0m |
| 23 |  Juan Foyth | Defender - Centre-Back | Argentina Spain | Villarreal CF | 1998 | €15.0m |
| 24 |  Duje Caleta-Car | Defender - Centre-Back | Croatia | Real Sociedad | 1996 | €7.0m |
| 25 |  Felix Uduokhai | Defender - Centre-Back | Germany Nigeria | Besiktas JK | 1997 | €7.0m |
| 26 |  Joseph Okumu | Defender - Centre-Back | Kenya | Stade Reims | 1997 | €7.0m |
| 27 |  Jeremiah St. Juste | Defender - Centre-Back | Netherlands St. Kitts & Nevis | Sporting CP B | 1996 | €6.0m |
| 28 |  Ben Godfrey | Defender - Centre-Back | England Jamaica | Sheffield United | 1998 | €6.0m |
| 29 |  Nicolò Casale | Defender - Centre-Back | Italy | Bologna FC 1909 | 1998 | €6.0m |
| 30 |  Lyanco | Defender - Centre-Back | Brazil Serbia | Clube Atlético Mineiro | 1997 | €6.0m |