| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Cristhian Mosquera | Defender - Centre-Back | Spain Colombia | Arsenal FC | 2004 | €30.0m |
| 2 |  Abdukodir Khusanov | Defender - Centre-Back | Uzbekistan | Manchester City | 2004 | €35.0m |
| 3 |  Giorgio Scalvini | Defender - Centre-Back | Italy | Atalanta BC | 2003 | €35.0m |
| 4 |  Joel Ordóñez | Defender - Centre-Back | Ecuador | Club Brugge KV | 2004 | €28.0m |
| 5 |  Renato Veiga | Defender - Centre-Back | Portugal Cape Verde | Villarreal CF | 2003 | €25.0m |
| 6 |  Lucas Beraldo | Defender - Centre-Back | Brazil | Paris Saint-Germain | 2003 | €25.0m |
| 7 |  Raúl Asencio | Defender - Centre-Back | Spain | Real Madrid | 2003 | €40.0m |
| 8 |  Castello Lukeba | Defender - Centre-Back | France Angola | RB Leipzig | 2002 | €40.0m |
| 9 |  Jarell Quansah | Defender - Centre-Back | England Scotland | Bayer 04 Leverkusen | 2003 | €20.0m |
| 10 |  Ousmane Diomande | Defender - Centre-Back | Cote d'Ivoire | Sporting CP | 2003 | €45.0m |
| 11 |  Ismaël Doukouré | Defender - Centre-Back | France Cote d'Ivoire | RC Strasbourg Alsace | 2003 | €18.0m |
| 12 |  CJ Egan-Riley | Defender - Centre-Back | England Ireland | Olympique Marseille | 2003 | €16.0m |
| 13 |  Callum Doyle | Defender - Centre-Back | England | Wrexham AFC | 2003 | €15.0m |
| 14 |  Chadi Riad | Defender - Centre-Back | Morocco Spain | Crystal Palace | 2003 | €15.0m |
| 15 |  Javi Rodríguez | Defender - Centre-Back | Spain | Celta de Vigo | 2003 | €15.0m |
| 16 |  Matte Smets | Defender - Centre-Back | Belgium | KRC Genk | 2004 | €13.0m |
| 17 |  Leopold Querfeld | Defender - Centre-Back | Austria | 1.FC Union Berlin | 2003 | €13.0m |
| 18 |  Albian Hajdari | Defender - Centre-Back | Switzerland Kosovo | TSG 1899 Hoffenheim | 2003 | €12.0m |
| 19 |  Youri Baas | Defender - Centre-Back | Netherlands | Ajax Amsterdam | 2003 | €12.0m |
| 20 |  Martin Vitík | Defender - Centre-Back | Czech Republic | Bologna FC 1909 | 2003 | €11.0m |
| 21 |  Nnamdi Collins | Defender - Centre-Back | Germany Nigeria | Eintracht Frankfurt | 2004 | €10.0m |
| 22 |  Abakar Sylla | Defender - Centre-Back | Cote d'Ivoire | RC Strasbourg Alsace | 2002 | €10.0m |
| 23 |  Nasser Djiga | Defender - Centre-Back | Burkina Faso Serbia | Rangers FC | 2002 | €10.0m |
| 24 |  Zeno Van Den Bosch | Defender - Centre-Back | Belgium | Royal Antwerp FC | 2003 | €10.0m |
| 25 |  Diego Coppola | Defender - Centre-Back | Italy Netherlands | Brighton & Hove Albion | 2003 | €10.0m |
| 26 |  Wouter Goes | Defender - Centre-Back | Netherlands | AZ Alkmaar | 2004 | €10.0m |
| 27 |  Levi Colwill | Defender - Centre-Back | England | Chelsea FC | 2003 | €55.0m |
| 28 |  Tomás Araújo | Defender - Centre-Back | Portugal | SL Benfica | 2002 | €32.0m |
| 29 |  Radu Drăgușin | Defender - Centre-Back | Romania | Tottenham Hotspur | 2002 | €25.0m |
| 30 |  Pietro Comuzzo | Defender - Centre-Back | Italy | ACF Fiorentina | 2005 | €25.0m |