| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Murillo | Defender - Centre-Back | Brazil | Nottingham Forest | 2002 | €55.0m |
| 2 |  Jarrad Branthwaite | Defender - Centre-Back | England | Everton FC | 2002 | €50.0m |
| 3 |  Ousmane Diomande | Defender - Centre-Back | Cote d'Ivoire | Sporting CP | 2003 | €45.0m |
| 4 |  Ilya Zabarnyi | Defender - Centre-Back | Ukraine | Paris Saint-Germain | 2002 | €42.0m |
| 5 |  Castello Lukeba | Defender - Centre-Back | France Angola | RB Leipzig | 2002 | €40.0m |
| 6 |  Raúl Asencio | Defender - Centre-Back | Spain | Real Madrid | 2003 | €40.0m |
| 7 |  Giorgio Scalvini | Defender - Centre-Back | Italy | Atalanta BC | 2003 | €35.0m |
| 8 |  António Silva | Defender - Centre-Back | Portugal | SL Benfica | 2003 | €32.0m |
| 9 |  Tomás Araújo | Defender - Centre-Back | Portugal | SL Benfica | 2002 | €32.0m |
| 10 |  Lucas Beraldo | Defender - Centre-Back | Brazil | Paris Saint-Germain | 2003 | €25.0m |
| 11 |  Renato Veiga | Defender - Centre-Back | Portugal Cape Verde | Villarreal CF | 2003 | €25.0m |
| 12 |  Koni De Winter | Defender - Centre-Back | Belgium | AC Milan | 2002 | €22.0m |
| 13 |  Chrislain Matsima | Defender - Centre-Back | France Congo | FC Augsburg | 2002 | €22.0m |
| 14 |  Jarell Quansah | Defender - Centre-Back | England Scotland | Bayer 04 Leverkusen | 2003 | €20.0m |
| 15 |  Maxime Estève | Defender - Centre-Back | France | Burnley FC | 2002 | €20.0m |
| 16 |  Ismaël Doukouré | Defender - Centre-Back | France Cote d'Ivoire | RC Strasbourg Alsace | 2003 | €18.0m |
| 17 |  Eduardo Quaresma | Defender - Centre-Back | Portugal | Sporting CP | 2002 | €18.0m |
| 18 |  Micky van de Ven | Defender - Centre-Back | Netherlands | Tottenham Hotspur | 2001 | €50.0m |
| 19 |  Piero Hincapié | Defender - Centre-Back | Ecuador | Arsenal FC | 2002 | €50.0m |
| 20 |  Willian Pacho | Defender - Centre-Back | Ecuador | Paris Saint-Germain | 2001 | €65.0m |
| 21 |  Gonçalo Inácio | Defender - Centre-Back | Portugal | Sporting CP | 2001 | €45.0m |
| 22 |  Abdukodir Khusanov | Defender - Centre-Back | Uzbekistan | Manchester City | 2004 | €35.0m |
| 23 |  Josko Gvardiol | Defender - Centre-Back | Croatia | Manchester City | 2002 | €75.0m |
| 24 |  Cristhian Mosquera | Defender - Centre-Back | Spain Colombia | Arsenal FC | 2004 | €30.0m |
| 25 |  William Saliba | Defender - Centre-Back | France Cameroon | Arsenal FC | 2001 | €80.0m |
| 26 |  Nathan Collins | Defender - Centre-Back | Ireland | Brentford FC | 2001 | €28.0m |
| 27 |  Joel Ordóñez | Defender - Centre-Back | Ecuador | Club Brugge KV | 2004 | €28.0m |
| 28 |  Radu Drăgușin | Defender - Centre-Back | Romania | Tottenham Hotspur | 2002 | €25.0m |
| 29 |  Pietro Comuzzo | Defender - Centre-Back | Italy | ACF Fiorentina | 2005 | €25.0m |
| 30 |  Sepp van den Berg | Defender - Centre-Back | Netherlands | Brentford FC | 2001 | €22.0m |