| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Jordan Beyer | Defender - Centre-Back | Germany | Burnley FC | 2000 | €6.0m |
| 2 |  Adilson Malanda | Defender - Centre-Back | France Congo | Charlotte FC | 2001 | €6.0m |
| 3 |  Ramón Juárez | Defender - Centre-Back | Mexico | CF América | 2001 | €6.0m |
| 4 |  Gabriel Pereira | Defender - Centre-Back | Brazil | FC Copenhagen | 2000 | €6.0m |
| 5 |  Christopher Wooh | Defender - Centre-Back | Cameroon France | Spartak Moscow | 2001 | €6.0m |
| 6 |  Nicolás Valentini | Defender - Centre-Back | Argentina Italy | Hellas Verona | 2001 | €6.0m |
| 7 |  Mees Hilgers | Defender - Centre-Back | Indonesia Netherlands | Twente Enschede FC | 2001 | €6.5m |
| 8 |  Sampson Dweh | Defender - Centre-Back | Liberia | FC Viktoria Plzen | 2001 | €6.5m |
| 9 |  João Marcelo | Defender - Centre-Back | Brazil | Cruzeiro Esporte Clube | 2000 | €5.5m |
| 10 |  David Zima | Defender - Centre-Back | Czech Republic | SK Slavia Prague | 2000 | €5.5m |
| 11 |  Emirhan Topçu | Defender - Centre-Back | Türkiye | Besiktas JK | 2000 | €5.5m |
| 12 |  Ruslan Litvinov | Defender - Centre-Back | Russia | Spartak Moscow | 2001 | €5.0m |
| 13 |  Micael | Defender - Centre-Back | Brazil | Sociedade Esportiva Palmeiras | 2000 | €5.0m |
| 14 |  Ramon Hendriks | Defender - Centre-Back | Netherlands | VfB Stuttgart | 2001 | €5.0m |
| 15 |  Clément Akpa | Defender - Centre-Back | Cote d'Ivoire France | AJ Auxerre | 2001 | €5.0m |
| 16 |  David Affengruber | Defender - Centre-Back | Austria | Elche CF | 2001 | €5.0m |
| 17 |  Sinaly Diomandé | Defender - Centre-Back | Cote d'Ivoire | AJ Auxerre | 2001 | €5.0m |
| 18 |  Adrian Leon Barisic | Defender - Centre-Back | Bosnia-Herzegovina Croatia | FC Basel 1893 | 2001 | €5.0m |
| 19 |  Arthur Chaves | Defender - Centre-Back | Brazil | TSG 1899 Hoffenheim | 2001 | €5.0m |
| 20 |  Mark McGuinness | Defender - Centre-Back | Ireland England | Sheffield United | 2001 | €7.0m |
| 21 |  Ozan Kabak | Defender - Centre-Back | Türkiye | TSG 1899 Hoffenheim | 2000 | €5.0m |
| 22 |  Simone Canestrelli | Defender - Centre-Back | Italy | Pisa Sporting Club | 2000 | €7.0m |
| 23 |  José Córdoba | Defender - Centre-Back | Panama | Norwich City | 2001 | €4.8m |
| 24 |  Kamil Piatkowski | Defender - Centre-Back | Poland | Legia Warszawa | 2000 | €4.5m |
| 25 |  Sebastian Walukiewicz | Defender - Centre-Back | Poland | US Sassuolo | 2000 | €4.5m |
| 26 |  Jay Idzes | Defender - Centre-Back | Indonesia Netherlands | US Sassuolo | 2000 | €7.5m |
| 27 |  Marash Kumbulla | Defender - Centre-Back | Albania Italy | RCD Mallorca | 2000 | €7.5m |
| 28 |  Francisco Álvarez | Defender - Centre-Back | Argentina | AA Argentinos Juniors | 2000 | €4.0m |
| 29 |  Federico Bonini | Defender - Centre-Back | Italy | UD Almería | 2001 | €4.0m |
| 30 |  David Nemeth | Defender - Centre-Back | Austria | FC St. Pauli | 2001 | €4.0m |