| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Eric García | Defender - Centre-Back | Spain | FC Barcelona | 2001 | €18.0m |
| 2 |  Oumar Solet | Defender - Centre-Back | France Cote d'Ivoire | Udinese Calcio | 2000 | €18.0m |
| 3 |  Jake O'Brien | Defender - Centre-Back | Ireland | Everton FC | 2001 | €18.0m |
| 4 |  Logan Costa | Defender - Centre-Back | Cape Verde France | Villarreal CF | 2001 | €18.0m |
| 5 |  Malick Thiaw | Defender - Centre-Back | Germany Finland | Newcastle United | 2001 | €18.0m |
| 6 |  Strahinja Pavlović | Defender - Centre-Back | Serbia | AC Milan | 2001 | €18.0m |
| 7 |  Ethan Ampadu | Defender - Centre-Back | Wales England | Leeds United | 2000 | €20.0m |
| 8 |  Chris Richards | Defender - Centre-Back | United States | Crystal Palace | 2000 | €14.0m |
| 9 |  Aitor Paredes | Defender - Centre-Back | Spain | Athletic Bilbao | 2000 | €22.0m |
| 10 |  Benoît Badiashile | Defender - Centre-Back | France DR Congo | Chelsea FC | 2001 | €22.0m |
| 11 |  Matteo Gabbia | Defender - Centre-Back | Italy | AC Milan | 1999 | €14.0m |
| 12 |  Morato | Defender - Centre-Back | Brazil | Nottingham Forest | 2001 | €14.0m |
| 13 |  Mohamed Simakan | Defender - Centre-Back | France Guinea | Al-Nassr FC | 2000 | €23.0m |
| 14 |  Nehuén Pérez | Defender - Centre-Back | Argentina | FC Porto | 2000 | €13.0m |
| 15 |  Arthur Theate | Defender - Centre-Back | Belgium | Eintracht Frankfurt | 2000 | €24.0m |
| 16 |  Josip Sutalo | Defender - Centre-Back | Croatia | Ajax Amsterdam | 2000 | €24.0m |
| 17 |  Vitão | Defender - Centre-Back | Brazil | Sport Club Internacional | 2000 | €12.0m |
| 18 |  Calvin Bassey | Defender - Centre-Back | Nigeria England | Fulham FC | 1999 | €25.0m |
| 19 |  Igoh Ogbu | Defender - Centre-Back | Nigeria | SK Slavia Prague | 2000 | €11.0m |
| 20 |  Maxence Lacroix | Defender - Centre-Back | France Guadeloupe | Crystal Palace | 2000 | €25.0m |
| 21 |  Jean-Clair Todibo | Defender - Centre-Back | France French Guiana | West Ham United | 1999 | €25.0m |
| 22 |  Wesley Fofana | Defender - Centre-Back | France Cote d'Ivoire | Chelsea FC | 2000 | €25.0m |
| 23 |  Loïc Badé | Defender - Centre-Back | France Cote d'Ivoire | Bayer 04 Leverkusen | 2000 | €25.0m |
| 24 |  Odilon Kossounou | Defender - Centre-Back | Cote d'Ivoire | Atalanta BC | 2001 | €25.0m |
| 25 |  Caleb Okoli | Defender - Centre-Back | Italy Nigeria | Leicester City | 2001 | €10.0m |
| 26 |  Lilian Brassier | Defender - Centre-Back | France Togo | Stade Rennais FC | 1999 | €10.0m |
| 27 |  Leo Østigård | Defender - Centre-Back | Norway | Genoa CFC | 1999 | €10.0m |
| 28 |  Anthony Rouault | Defender - Centre-Back | France | Stade Rennais FC | 2001 | €10.0m |
| 29 |  Moïse Bombito | Defender - Centre-Back | Canada DR Congo | OGC Nice | 2000 | €10.0m |
| 30 |  Mika Mármol | Defender - Centre-Back | Spain | UD Las Palmas | 2001 | €10.0m |