| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Nasser Djiga | Defender - Centre-Back | Burkina Faso Serbia | Rangers FC | 2002 | €10.0m |
| 2 |  Otávio | Defender - Centre-Back | Brazil | Paris FC | 2002 | €10.0m |
| 3 |  Charlie Cresswell | Defender - Centre-Back | England | FC Toulouse | 2002 | €10.0m |
| 4 |  Anthony Rouault | Defender - Centre-Back | France | Stade Rennais FC | 2001 | €10.0m |
| 5 |  Abakar Sylla | Defender - Centre-Back | Cote d'Ivoire | RC Strasbourg Alsace | 2002 | €10.0m |
| 6 |  Mika Mármol | Defender - Centre-Back | Spain | UD Las Palmas | 2001 | €10.0m |
| 7 |  Caleb Okoli | Defender - Centre-Back | Italy Nigeria | Leicester City | 2001 | €10.0m |
| 8 |  Armel Bella-Kotchap | Defender - Centre-Back | Germany Cameroon | Hellas Verona | 2001 | €9.0m |
| 9 |  Alexandre Penetra | Defender - Centre-Back | Portugal | AZ Alkmaar | 2001 | €9.0m |
| 10 |  Martin Vitík | Defender - Centre-Back | Czech Republic | Bologna FC 1909 | 2003 | €11.0m |
| 11 |  Yerson Mosquera | Defender - Centre-Back | Colombia | Wolverhampton Wanderers | 2001 | €8.0m |
| 12 |  Eiran Cashin | Defender - Centre-Back | Ireland England | Birmingham City | 2001 | €8.0m |
| 13 |  Kevin Lomónaco | Defender - Centre-Back | Argentina | CA Independiente | 2002 | €12.0m |
| 14 |  Santiago Ramos Mingo | Defender - Centre-Back | Argentina Italy | Esporte Clube Bahia | 2001 | €8.0m |
| 15 |  Thomas Beelen | Defender - Centre-Back | Netherlands | Feyenoord Rotterdam | 2001 | €8.0m |
| 16 |  Arouna Sangante | Defender - Centre-Back | Senegal Guinea-Bissau | Le Havre AC | 2002 | €8.0m |
| 17 |  Max Rosenfelder | Defender - Centre-Back | Germany | SC Freiburg | 2003 | €8.0m |
| 18 |  Andrew Omobamidele | Defender - Centre-Back | Ireland Nigeria | RC Strasbourg Alsace | 2002 | €8.0m |
| 19 |  Kike Salas | Defender - Centre-Back | Spain | Sevilla FC | 2002 | €8.0m |
| 20 |  Ameen Al-Dakhil | Defender - Centre-Back | Belgium Iraq | VfB Stuttgart | 2002 | €7.5m |
| 21 |  Étienne Youté Kinkoué | Defender - Centre-Back | France Cameroon | Le Havre AC | 2002 | €7.0m |
| 22 |  Rafa Marín | Defender - Centre-Back | Spain | Villarreal CF | 2002 | €7.0m |
| 23 |  Mees Hilgers | Defender - Centre-Back | Indonesia Netherlands | Twente Enschede FC | 2001 | €6.5m |
| 24 |  Jesús Orozco Chiquete | Defender - Centre-Back | Mexico | CD Cruz Azul | 2002 | €6.5m |
| 25 |  Sampson Dweh | Defender - Centre-Back | Liberia | FC Viktoria Plzen | 2001 | €6.5m |
| 26 |  Adilson Malanda | Defender - Centre-Back | France Congo | Charlotte FC | 2001 | €6.0m |
| 27 |  Nicolás Valentini | Defender - Centre-Back | Argentina Italy | Hellas Verona | 2001 | €6.0m |
| 28 |  Saïdou Sow | Defender - Centre-Back | Guinea France | RC Strasbourg Alsace | 2002 | €6.0m |
| 29 |  Lorenzo Pirola | Defender - Centre-Back | Italy | Olympiacos Piraeus | 2002 | €6.0m |
| 30 |  Christopher Wooh | Defender - Centre-Back | Cameroon France | Spartak Moscow | 2001 | €6.0m |