| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ryan Sessegnon | Defender - Left-Back | England | Fulham FC | 2000 | €15.0m |
| 2 |  Juan Miranda | Defender - Left-Back | Spain | Bologna FC 1909 | 2000 | €15.0m |
| 3 |  Maxim De Cuyper | Defender - Left-Back | Belgium | Brighton & Hove Albion | 2000 | €16.0m |
| 4 |  Miguel Gutiérrez | Defender - Left-Back | Spain | SSC Napoli | 2001 | €20.0m |
| 5 |  Neco Williams | Defender - Left-Back | Wales | Nottingham Forest | 2001 | €20.0m |
| 6 |  Sergio Gómez | Defender - Left-Back | Spain | Real Sociedad | 2000 | €20.0m |
| 7 |  Djed Spence | Defender - Left-Back | England Jamaica | Tottenham Hotspur | 2000 | €20.0m |
| 8 |  Souffian El Karouani | Defender - Left-Back | Morocco Netherlands | FC Utrecht | 2000 | €9.0m |
| 9 |  Juan Cabal | Defender - Left-Back | Colombia | Juventus FC | 2001 | €9.0m |
| 10 |  Leif Davis | Defender - Left-Back | England | Ipswich Town | 1999 | €22.0m |
| 11 |  Alexandro Bernabei | Defender - Left-Back | Argentina Italy | Sport Club Internacional | 2000 | €7.0m |
| 12 |  Abner | Defender - Left-Back | Brazil | Olympique Lyon | 2000 | €7.0m |
| 13 |  Mitchel Bakker | Defender - Left-Back | Netherlands | Atalanta BC | 2000 | €7.0m |
| 14 |  Lucas Piton | Defender - Left-Back | Italy Brazil | Clube de Regatas Vasco da Gama | 2000 | €7.0m |
| 15 |  Juan Manuel Sanabria | Defender - Left-Back | Uruguay Spain | Atlético de San Luis | 2000 | €6.5m |
| 16 |  Jordy Makengo | Defender - Left-Back | France DR Congo | SC Freiburg | 2001 | €6.0m |
| 17 |  Manu Sánchez | Defender - Left-Back | Spain | Levante UD | 2000 | €6.0m |
| 18 |  Fabiano Parisi | Defender - Left-Back | Italy | ACF Fiorentina | 2000 | €6.0m |
| 19 |  Rubens | Defender - Left-Back | Brazil | Dynamo Moscow | 2001 | €6.0m |
| 20 |  Luke Thomas | Defender - Left-Back | England | Leicester City | 2001 | €6.0m |
| 21 |  David Jurásek | Defender - Left-Back | Czech Republic | Besiktas JK | 2000 | €5.0m |
| 22 |  Nuno Tavares | Defender - Left-Back | Portugal Cape Verde | SS Lazio | 2000 | €25.0m |
| 23 |  Alexander Prass | Defender - Left-Back | Austria | TSG 1899 Hoffenheim | 2001 | €5.0m |
| 24 |  Eren Elmalı | Defender - Left-Back | Türkiye | Galatasaray | 2000 | €5.0m |
| 25 |  Carlos Romero | Defender - Left-Back | Spain | RCD Espanyol Barcelona | 2001 | €5.0m |
| 26 |  MT | Defender - Left-Back | Brazil | CD Santa Clara | 2001 | €5.0m |
| 27 |  Lucas Pires | Defender - Left-Back | Brazil | Burnley FC | 2001 | €5.0m |
| 28 |  Ryan Giles | Defender - Left-Back | England | Hull City | 2000 | €4.5m |
| 29 |  Jordan Zemura | Defender - Left-Back | Zimbabwe England | Udinese Calcio | 1999 | €4.5m |
| 30 |  Rayan Aït-Nouri | Defender - Left-Back | Algeria France | Manchester City | 2001 | €35.0m |