| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  David Zima | Defender - Centre-Back | Czech Republic | SK Slavia Prague | 2000 | €5.5m |
| 2 |  Emirhan Topçu | Defender - Centre-Back | Türkiye | Besiktas JK | 2000 | €5.5m |
| 3 |  Sebastián Cáceres | Defender - Centre-Back | Uruguay | CF América | 1999 | €5.0m |
| 4 |  Perr Schuurs | Defender - Centre-Back | Netherlands | Torino FC | 1999 | €5.0m |
| 5 |  Jon Pacheco | Defender - Centre-Back | Spain | Deportivo Alavés | 2001 | €6.0m |
| 6 |  Jordan Beyer | Defender - Centre-Back | Germany | Burnley FC | 2000 | €6.0m |
| 7 |  Sinaly Diomandé | Defender - Centre-Back | Cote d'Ivoire | AJ Auxerre | 2001 | €5.0m |
| 8 |  Jorge Cuenca | Defender - Centre-Back | Spain | Fulham FC | 1999 | €5.0m |
| 9 |  Ozan Kabak | Defender - Centre-Back | Türkiye | TSG 1899 Hoffenheim | 2000 | €5.0m |
| 10 |  Micael | Defender - Centre-Back | Brazil | Sociedade Esportiva Palmeiras | 2000 | €5.0m |
| 11 |  David Affengruber | Defender - Centre-Back | Austria | Elche CF | 2001 | €5.0m |
| 12 |  Gabriel Pereira | Defender - Centre-Back | Brazil | FC Copenhagen | 2000 | €6.0m |
| 13 |  Ramón Juárez | Defender - Centre-Back | Mexico | CF América | 2001 | €6.0m |
| 14 |  Nicolás Valentini | Defender - Centre-Back | Argentina Italy | Hellas Verona | 2001 | €6.0m |
| 15 |  Arthur Chaves | Defender - Centre-Back | Brazil | TSG 1899 Hoffenheim | 2001 | €5.0m |
| 16 |  Ben Wilmot | Defender - Centre-Back | England Ireland | Stoke City | 1999 | €4.8m |
| 17 |  José Córdoba | Defender - Centre-Back | Panama | Norwich City | 2001 | €4.8m |
| 18 |  Mees Hilgers | Defender - Centre-Back | Indonesia Netherlands | Twente Enschede FC | 2001 | €6.5m |
| 19 |  Sebastian Walukiewicz | Defender - Centre-Back | Poland | US Sassuolo | 2000 | €4.5m |
| 20 |  Bruno Méndez | Defender - Centre-Back | Uruguay Spain | Deportivo Toluca | 1999 | €4.5m |
| 21 |  Liam Kitching | Defender - Centre-Back | England Ireland | Coventry City | 1999 | €4.5m |
| 22 |  Kamil Piatkowski | Defender - Centre-Back | Poland | Legia Warszawa | 2000 | €4.5m |
| 23 |  Vanja Drkusic | Defender - Centre-Back | Slovenia | Zenit St. Petersburg | 1999 | €4.0m |
| 24 |  Guzmán Rodríguez | Defender - Centre-Back | Uruguay Italy | Red Bull Bragantino | 2000 | €4.0m |
| 25 |  Moustapha Mbow | Defender - Centre-Back | Senegal | Paris FC | 2000 | €4.0m |
| 26 |  Israel Reyes | Defender - Centre-Back | Mexico | CF América | 2000 | €4.0m |
| 27 |  Gabriel Xavier | Defender - Centre-Back | Brazil | Esporte Clube Bahia | 2001 | €4.0m |
| 28 |  David Nemeth | Defender - Centre-Back | Austria | FC St. Pauli | 2001 | €4.0m |
| 29 |  Wagner Leonardo | Defender - Centre-Back | Brazil | Grêmio Foot-Ball Porto Alegrense | 1999 | €4.0m |
| 30 |  Jorge Herrando | Defender - Centre-Back | Spain | CA Osasuna | 2001 | €4.0m |