| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Luke Thomas | Defender - Left-Back | England | Leicester City | 2001 | €6.0m |
| 2 |  Fabiano Parisi | Defender - Left-Back | Italy | ACF Fiorentina | 2000 | €6.0m |
| 3 |  Jordy Makengo | Defender - Left-Back | France DR Congo | SC Freiburg | 2001 | €6.0m |
| 4 |  Rubens | Defender - Left-Back | Brazil | Dynamo Moscow | 2001 | €6.0m |
| 5 |  Juan Manuel Sanabria | Defender - Left-Back | Uruguay Spain | Atlético de San Luis | 2000 | €6.5m |
| 6 |  Mitchel Bakker | Defender - Left-Back | Netherlands | Atalanta BC | 2000 | €7.0m |
| 7 |  David Jurásek | Defender - Left-Back | Czech Republic | Besiktas JK | 2000 | €5.0m |
| 8 |  Alexander Prass | Defender - Left-Back | Austria | TSG 1899 Hoffenheim | 2001 | €5.0m |
| 9 |  Alexandro Bernabei | Defender - Left-Back | Argentina Italy | Sport Club Internacional | 2000 | €7.0m |
| 10 |  Lucas Pires | Defender - Left-Back | Brazil | Burnley FC | 2001 | €5.0m |
| 11 |  MT | Defender - Left-Back | Brazil | CD Santa Clara | 2001 | €5.0m |
| 12 |  Eren Elmalı | Defender - Left-Back | Türkiye | Galatasaray | 2000 | €5.0m |
| 13 |  Abner | Defender - Left-Back | Brazil | Olympique Lyon | 2000 | €7.0m |
| 14 |  Lucas Piton | Defender - Left-Back | Italy Brazil | Clube de Regatas Vasco da Gama | 2000 | €7.0m |
| 15 |  Ryan Giles | Defender - Left-Back | England | Hull City | 2000 | €4.5m |
| 16 |  Jordan Zemura | Defender - Left-Back | Zimbabwe England | Udinese Calcio | 1999 | €4.5m |
| 17 |  Antonino Gallo | Defender - Left-Back | Italy | US Lecce | 2000 | €4.3m |
| 18 |  Luciano Juba | Defender - Left-Back | Brazil | Esporte Clube Bahia | 1999 | €8.0m |
| 19 |  Felix Agu | Defender - Left-Back | Nigeria Germany | SV Werder Bremen | 1999 | €8.0m |
| 20 |  Luan Cândido | Defender - Left-Back | Brazil | Sport Club do Recife | 2001 | €4.0m |
| 21 |  Mehdi Dorval | Defender - Left-Back | Algeria France | SSC Bari | 2001 | €4.0m |
| 22 |  Leonardo Lelo | Defender - Left-Back | Portugal | SC Braga | 2000 | €4.0m |
| 23 |  Darlin Yongwa | Defender - Left-Back | Cameroon | FC Lorient | 2000 | €4.0m |
| 24 |  Domagoj Bradarić | Defender - Left-Back | Croatia | Hellas Verona | 1999 | €4.0m |
| 25 |  Abel Bretones | Defender - Left-Back | Spain | CA Osasuna | 2000 | €4.0m |
| 26 |  Yasser Larouci | Defender - Left-Back | Algeria France | AE Kifisias | 2001 | €3.5m |
| 27 |  Owen Wijndal | Defender - Left-Back | Netherlands Suriname | Ajax Amsterdam | 1999 | €3.5m |
| 28 |  Niels Nkounkou | Defender - Left-Back | France Congo | Torino FC | 2000 | €3.5m |
| 29 |  Rıdvan Yılmaz | Defender - Left-Back | Türkiye | Besiktas JK | 2001 | €3.5m |
| 30 |  Liberato Cacace | Defender - Left-Back | New Zealand Italy | Wrexham AFC | 2000 | €3.0m |