| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 | Dara O'Shea | Defender - Centre-Back | Ireland | Ipswich Town | 1999 | €14.0m |
| 2 | Matteo Gabbia | Defender - Centre-Back | Italy | AC Milan | 1999 | €14.0m |
| 3 | Cameron Carter-Vickers | Defender - Centre-Back | United States England | Celtic FC | 1997 | €14.0m |
| 4 | Danilho Doekhi | Defender - Centre-Back | Netherlands Suriname | 1.FC Union Berlin | 1998 | €13.0m |
| 5 | Wout Faes | Defender - Centre-Back | Belgium | Leicester City | 1998 | €15.0m |
| 6 | Tuta | Defender - Centre-Back | Brazil | Al-Duhail SC | 1999 | €15.0m |
| 7 | Juan Foyth | Defender - Centre-Back | Argentina Spain | Villarreal CF | 1998 | €15.0m |
| 8 | Merih Demiral | Defender - Centre-Back | Türkiye | Al-Ahli SFC | 1998 | €13.0m |
| 9 | Luca Ranieri | Defender - Centre-Back | Italy | ACF Fiorentina | 1999 | €12.0m |
| 10 | Marco Friedl | Defender - Centre-Back | Austria | SV Werder Bremen | 1998 | €12.0m |
| 11 | Jeff Chabot | Defender - Centre-Back | Germany France | VfB Stuttgart | 1998 | €12.0m |
| 12 | Youssouf Ndayishimiye | Defender - Centre-Back | Burundi | OGC Nice | 1998 | €12.0m |
| 13 | Lloyd Kelly | Defender - Centre-Back | England Jamaica | Juventus FC | 1998 | €16.0m |
| 14 | Mohammed Salisu | Defender - Centre-Back | Ghana | AS Monaco | 1999 | €12.0m |
| 15 | Roger Ibañez | Defender - Centre-Back | Brazil Italy | Al-Ahli SFC | 1998 | €17.0m |
| 16 | Diogo Leite | Defender - Centre-Back | Portugal | 1.FC Union Berlin | 1999 | €17.0m |
| 17 | Konstantinos Mavropanos | Defender - Centre-Back | Greece | West Ham United | 1997 | €17.0m |
| 18 | Takehiro Tomiyasu | Defender - Centre-Back | Japan | Without Club | 1998 | €18.0m |
| 19 | Kristoffer Ajer | Defender - Centre-Back | Norway | Brentford FC | 1998 | €18.0m |
| 20 | Jaka Bijol | Defender - Centre-Back | Slovenia | Leeds United | 1999 | €18.0m |
| 21 | Pascal Struijk | Defender - Centre-Back | Netherlands Belgium | Leeds United | 1999 | €18.0m |
| 22 | Victor Nelsson | Defender - Centre-Back | Denmark | Hellas Verona | 1998 | €10.0m |
| 23 | Santiago Bueno | Defender - Centre-Back | Uruguay Italy | Wolverhampton Wanderers | 1998 | €10.0m |
| 24 | Saúl Coco | Defender - Centre-Back | Equatorial Guinea Spain | Torino FC | 1999 | €10.0m |
| 25 | David Carmo | Defender - Centre-Back | Angola Portugal | Real Oviedo | 1999 | €10.0m |
| 26 | Anel Ahmedhodzic | Defender - Centre-Back | Bosnia-Herzegovina Sweden | Feyenoord Rotterdam | 1999 | €18.0m |
| 27 | Sikou Niakaté | Defender - Centre-Back | Mali France | SC Braga | 1999 | €8.0m |
| 28 | Santiago Sosa | Defender - Centre-Back | Argentina Croatia | Racing Club | 1999 | €8.0m |
| 29 | Igor Diveev | Defender - Centre-Back | Russia | CSKA Moscow | 1999 | €8.0m |
| 30 | Diego Costa | Defender - Centre-Back | Brazil | FC Krasnodar | 1999 | €8.0m |
Dara O'Shea
Matteo Gabbia
Cameron Carter-Vickers
Danilho Doekhi
Wout Faes
Tuta
Juan Foyth
Merih Demiral
Luca Ranieri
Marco Friedl
Jeff Chabot
Youssouf Ndayishimiye
Lloyd Kelly
Mohammed Salisu
Roger Ibañez
Diogo Leite
Konstantinos Mavropanos
Takehiro Tomiyasu
Kristoffer Ajer
Jaka Bijol
Pascal Struijk
Victor Nelsson
Santiago Bueno
Saúl Coco
David Carmo
Anel Ahmedhodzic
Sikou Niakaté
Santiago Sosa
Igor Diveev
Diego Costa