| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Sam Beukema | Defender - Centre-Back | Netherlands | SSC Napoli | 1998 | €28.0m |
| 2 |  Evan Ndicka | Defender - Centre-Back | Cote d'Ivoire France | AS Roma | 1999 | €30.0m |
| 3 |  Éder Militão | Defender - Centre-Back | Brazil Spain | Real Madrid | 1998 | €30.0m |
| 4 |  Isak Hien | Defender - Centre-Back | Sweden Ghana | Atalanta BC | 1999 | €30.0m |
| 5 |  Calvin Bassey | Defender - Centre-Back | Nigeria England | Fulham FC | 1999 | €25.0m |
| 6 |  Hiroki Ito | Defender - Centre-Back | Japan | Bayern Munich | 1999 | €25.0m |
| 7 |  Trevoh Chalobah | Defender - Centre-Back | England Sierra Leone | Chelsea FC | 1999 | €25.0m |
| 8 |  Kevin Danso | Defender - Centre-Back | Austria | Tottenham Hotspur | 1998 | €25.0m |
| 9 |  Jean-Clair Todibo | Defender - Centre-Back | France French Guiana | West Ham United | 1999 | €25.0m |
| 10 |  Facundo Medina | Defender - Centre-Back | Argentina | Olympique Marseille | 1999 | €25.0m |
| 11 |  Federico Gatti | Defender - Centre-Back | Italy | Juventus FC | 1998 | €24.0m |
| 12 |  Jhon Lucumí | Defender - Centre-Back | Colombia | Bologna FC 1909 | 1998 | €22.0m |
| 13 |  Axel Disasi | Defender - Centre-Back | France DR Congo | Chelsea FC | 1998 | €22.0m |
| 14 |  Ronald Araujo | Defender - Centre-Back | Uruguay Spain | FC Barcelona | 1999 | €35.0m |
| 15 |  Edmond Tapsoba | Defender - Centre-Back | Burkina Faso | Bayer 04 Leverkusen | 1999 | €35.0m |
| 16 |  Leonardo Balerdi | Defender - Centre-Back | Argentina Italy | Olympique Marseille | 1999 | €20.0m |
| 17 |  Alexsandro | Defender - Centre-Back | Brazil | LOSC Lille | 1999 | €20.0m |
| 18 |  Igor Julio | Defender - Centre-Back | Brazil | West Ham United | 1998 | €20.0m |
| 19 |  Anel Ahmedhodzic | Defender - Centre-Back | Bosnia-Herzegovina Sweden | Feyenoord Rotterdam | 1999 | €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 |  Kristoffer Ajer | Defender - Centre-Back | Norway | Brentford FC | 1998 | €18.0m |
| 23 |  Matthijs de Ligt | Defender - Centre-Back | Netherlands | Manchester United | 1999 | €38.0m |
| 24 |  Takehiro Tomiyasu | Defender - Centre-Back | Japan | Without Club | 1998 | €18.0m |
| 25 |  Roger Ibañez | Defender - Centre-Back | Brazil Italy | Al-Ahli SFC | 1998 | €17.0m |
| 26 |  Diogo Leite | Defender - Centre-Back | Portugal | 1.FC Union Berlin | 1999 | €17.0m |
| 27 |  Lisandro Martínez | Defender - Centre-Back | Argentina | Manchester United | 1998 | €40.0m |
| 28 |  Nico Schlotterbeck | Defender - Centre-Back | Germany | Borussia Dortmund | 1999 | €40.0m |
| 29 |  Dani Vivian | Defender - Centre-Back | Spain | Athletic Bilbao | 1999 | €40.0m |
| 30 |  Lloyd Kelly | Defender - Centre-Back | England Jamaica | Juventus FC | 1998 | €16.0m |