| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Callum Doyle | Defender - Centre-Back | England | Wrexham AFC | 2003 | €15.0m |
| 2 |  Javi Rodríguez | Defender - Centre-Back | Spain | Celta de Vigo | 2003 | €15.0m |
| 3 |  CJ Egan-Riley | Defender - Centre-Back | England Ireland | Olympique Marseille | 2003 | €16.0m |
| 4 |  Leopold Querfeld | Defender - Centre-Back | Austria | 1.FC Union Berlin | 2003 | €13.0m |
| 5 |  Matte Smets | Defender - Centre-Back | Belgium | KRC Genk | 2004 | €13.0m |
| 6 |  Ismaël Doukouré | Defender - Centre-Back | France Cote d'Ivoire | RC Strasbourg Alsace | 2003 | €18.0m |
| 7 |  Youri Baas | Defender - Centre-Back | Netherlands | Ajax Amsterdam | 2003 | €12.0m |
| 8 |  Albian Hajdari | Defender - Centre-Back | Switzerland Kosovo | TSG 1899 Hoffenheim | 2003 | €12.0m |
| 9 |  Martin Vitík | Defender - Centre-Back | Czech Republic | Bologna FC 1909 | 2003 | €11.0m |
| 10 |  Nnamdi Collins | Defender - Centre-Back | Germany Nigeria | Eintracht Frankfurt | 2004 | €10.0m |
| 11 |  Diego Coppola | Defender - Centre-Back | Italy Netherlands | Brighton & Hove Albion | 2003 | €10.0m |
| 12 |  Wouter Goes | Defender - Centre-Back | Netherlands | AZ Alkmaar | 2004 | €10.0m |
| 13 |  Charlie Cresswell | Defender - Centre-Back | England | FC Toulouse | 2002 | €10.0m |
| 14 |  Abakar Sylla | Defender - Centre-Back | Cote d'Ivoire | RC Strasbourg Alsace | 2002 | €10.0m |
| 15 |  Nasser Djiga | Defender - Centre-Back | Burkina Faso Serbia | Rangers FC | 2002 | €10.0m |
| 16 |  Zeno Van Den Bosch | Defender - Centre-Back | Belgium | Royal Antwerp FC | 2003 | €10.0m |
| 17 |  Jarell Quansah | Defender - Centre-Back | England Scotland | Bayer 04 Leverkusen | 2003 | €20.0m |
| 18 |  Alessandro Circati | Defender - Centre-Back | Australia Italy | Parma Calcio 1913 | 2003 | €8.0m |
| 19 |  Soumaïla Coulibaly | Defender - Centre-Back | France Mali | RC Strasbourg Alsace | 2003 | €8.0m |
| 20 |  Jonas Adjetey | Defender - Centre-Back | Ghana | FC Basel 1893 | 2003 | €8.0m |
| 21 |  Andrew Omobamidele | Defender - Centre-Back | Ireland Nigeria | RC Strasbourg Alsace | 2002 | €8.0m |
| 22 |  Samson Baidoo | Defender - Centre-Back | Austria | RC Lens | 2004 | €8.0m |
| 23 |  Max Rosenfelder | Defender - Centre-Back | Germany | SC Freiburg | 2003 | €8.0m |
| 24 |  Aurèle Amenda | Defender - Centre-Back | Switzerland Cameroon | Eintracht Frankfurt | 2003 | €7.5m |
| 25 |  Robert Renan | Defender - Centre-Back | Brazil | Clube de Regatas Vasco da Gama | 2003 | €7.5m |
| 26 |  Ousmane Diao | Defender - Centre-Back | Senegal | FC Midtjylland | 2004 | €7.5m |
| 27 |  Tarik Muharemović | Defender - Centre-Back | Bosnia-Herzegovina Slovenia | US Sassuolo | 2003 | €7.0m |
| 28 |  Isaak Touré | Defender - Centre-Back | France Cote d'Ivoire | FC Lorient | 2003 | €7.0m |
| 29 |  Nicolò Bertola | Defender - Centre-Back | Italy | Udinese Calcio | 2003 | €6.0m |
| 30 |  Lamare Bogarde | Defender - Centre-Back | Netherlands Suriname | Aston Villa | 2004 | €6.0m |