| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Ryan Giles | Defender - Left-Back | England | Hull City | 2000 | €4.5m |
| 2 |  Antonino Gallo | Defender - Left-Back | Italy | US Lecce | 2000 | €4.3m |
| 3 |  Darlin Yongwa | Defender - Left-Back | Cameroon | FC Lorient | 2000 | €4.0m |
| 4 |  Eren Elmalı | Defender - Left-Back | Türkiye | Galatasaray | 2000 | €5.0m |
| 5 |  Derrick Köhn | Defender - Left-Back | Ghana Germany | 1.FC Union Berlin | 1999 | €5.0m |
| 6 |  David Jurásek | Defender - Left-Back | Czech Republic | Besiktas JK | 2000 | €5.0m |
| 7 |  Domagoj Bradarić | Defender - Left-Back | Croatia | Hellas Verona | 1999 | €4.0m |
| 8 |  Abel Bretones | Defender - Left-Back | Spain | CA Osasuna | 2000 | €4.0m |
| 9 |  Nair Tiknizyan | Defender - Left-Back | Armenia Russia | Red Star Belgrade | 1999 | €4.0m |
| 10 |  Leonardo Lelo | Defender - Left-Back | Portugal | SC Braga | 2000 | €4.0m |
| 11 |  Lautaro Blanco | Defender - Left-Back | Argentina | CA Boca Juniors | 1999 | €3.8m |
| 12 |  Rúben Vinagre | Defender - Left-Back | Portugal | Legia Warszawa | 1999 | €3.5m |
| 13 |  Josh Tymon | Defender - Left-Back | England | Swansea City | 1999 | €3.5m |
| 14 |  Nicolas Cozza | Defender - Left-Back | France Italy | FC Nantes | 1999 | €3.5m |
| 15 |  Owen Wijndal | Defender - Left-Back | Netherlands Suriname | Ajax Amsterdam | 1999 | €3.5m |
| 16 |  Niels Nkounkou | Defender - Left-Back | France Congo | Torino FC | 2000 | €3.5m |
| 17 |  Luca Pellegrini | Defender - Left-Back | Italy | SS Lazio | 1999 | €3.0m |
| 18 |  Manu Sánchez | Defender - Left-Back | Spain | Levante UD | 2000 | €6.0m |
| 19 |  José Salinas | Defender - Left-Back | Spain | RCD Espanyol Barcelona | 2000 | €3.0m |
| 20 |  João Mendes | Defender - Left-Back | Portugal | Vitória Guimarães SC | 2000 | €3.0m |
| 21 |  Liberato Cacace | Defender - Left-Back | New Zealand Italy | Wrexham AFC | 2000 | €3.0m |
| 22 |  Emanuele Valeri | Defender - Left-Back | Italy | Parma Calcio 1913 | 1998 | €3.0m |
| 23 |  Harry Pickering | Defender - Left-Back | England | Blackburn Rovers | 1998 | €3.0m |
| 24 |  Olivier Deman | Defender - Left-Back | Belgium | SV Werder Bremen | 2000 | €3.0m |
| 25 |  Fabiano Parisi | Defender - Left-Back | Italy | ACF Fiorentina | 2000 | €6.0m |
| 26 |  Bruno Onyemaechi | Defender - Left-Back | Nigeria | Olympiacos Piraeus | 1999 | €2.7m |
| 27 |  Lukas Engel | Defender - Left-Back | Denmark | FC Cincinnati | 1998 | €2.5m |
| 28 |  Marcos López | Defender - Left-Back | Peru | FC Copenhagen | 1999 | €2.5m |
| 29 |  Callum Styles | Defender - Left-Back | Hungary England | West Bromwich Albion | 2000 | €2.5m |
| 30 |  Matheus Bahia | Defender - Left-Back | Brazil | Ceará Sporting Club | 1999 | €2.5m |