| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Kevin Lomónaco | Defender - Centre-Back | Argentina | CA Independiente | 2002 | €12.0m |
| 2 |  Eric García | Defender - Centre-Back | Spain | FC Barcelona | 2001 | €18.0m |
| 3 |  Caleb Okoli | Defender - Centre-Back | Italy Nigeria | Leicester City | 2001 | €10.0m |
| 4 |  Eduardo Quaresma | Defender - Centre-Back | Portugal | Sporting CP | 2002 | €18.0m |
| 5 |  César Tárrega | Defender - Centre-Back | Spain | Valencia CF | 2002 | €10.0m |
| 6 |  Jake O'Brien | Defender - Centre-Back | Ireland | Everton FC | 2001 | €18.0m |
| 7 |  Strahinja Pavlović | Defender - Centre-Back | Serbia | AC Milan | 2001 | €18.0m |
| 8 |  Jacob Greaves | Defender - Centre-Back | England | Ipswich Town | 2000 | €18.0m |
| 9 |  Otávio | Defender - Centre-Back | Brazil | Paris FC | 2002 | €10.0m |
| 10 |  Anthony Rouault | Defender - Centre-Back | France | Stade Rennais FC | 2001 | €10.0m |
| 11 |  Malick Thiaw | Defender - Centre-Back | Germany Finland | Newcastle United | 2001 | €18.0m |
| 12 |  Logan Costa | Defender - Centre-Back | Cape Verde France | Villarreal CF | 2001 | €18.0m |
| 13 |  Mika Mármol | Defender - Centre-Back | Spain | UD Las Palmas | 2001 | €10.0m |
| 14 |  Strahinja Erakovic | Defender - Centre-Back | Serbia Australia | Zenit St. Petersburg | 2001 | €9.0m |
| 15 |  Armel Bella-Kotchap | Defender - Centre-Back | Germany Cameroon | Hellas Verona | 2001 | €9.0m |
| 16 |  Natan | Defender - Centre-Back | Brazil | Real Betis Balompié | 2001 | €9.0m |
| 17 |  Alexandre Penetra | Defender - Centre-Back | Portugal | AZ Alkmaar | 2001 | €9.0m |
| 18 |  Yerson Mosquera | Defender - Centre-Back | Colombia | Wolverhampton Wanderers | 2001 | €8.0m |
| 19 |  Enzo Boyomo | Defender - Centre-Back | Cameroon France | CA Osasuna | 2001 | €20.0m |
| 20 |  Maxime Estève | Defender - Centre-Back | France | Burnley FC | 2002 | €20.0m |
| 21 |  Kike Salas | Defender - Centre-Back | Spain | Sevilla FC | 2002 | €8.0m |
| 22 |  Arouna Sangante | Defender - Centre-Back | Senegal Guinea-Bissau | Le Havre AC | 2002 | €8.0m |
| 23 |  Ethan Ampadu | Defender - Centre-Back | Wales England | Leeds United | 2000 | €20.0m |
| 24 |  Andrew Omobamidele | Defender - Centre-Back | Ireland Nigeria | RC Strasbourg Alsace | 2002 | €8.0m |
| 25 |  Santiago Ramos Mingo | Defender - Centre-Back | Argentina Italy | Esporte Clube Bahia | 2001 | €8.0m |
| 26 |  Thomas Beelen | Defender - Centre-Back | Netherlands | Feyenoord Rotterdam | 2001 | €8.0m |
| 27 |  Eiran Cashin | Defender - Centre-Back | Ireland England | Birmingham City | 2001 | €8.0m |
| 28 |  Ameen Al-Dakhil | Defender - Centre-Back | Belgium Iraq | VfB Stuttgart | 2002 | €7.5m |
| 29 |  Étienne Youté Kinkoué | Defender - Centre-Back | France Cameroon | Le Havre AC | 2002 | €7.0m |
| 30 |  Mark McGuinness | Defender - Centre-Back | Ireland England | Sheffield United | 2001 | €7.0m |