| # | Player | Position | Citizenship | Club | Born | Value |
|---|---|---|---|---|---|---|
| 1 |  Jarell Quansah | Defender - Centre-Back | England Scotland | Bayer 04 Leverkusen | 2003 | €20.0m |
| 2 |  Enzo Boyomo | Defender - Centre-Back | Cameroon France | CA Osasuna | 2001 | €20.0m |
| 3 |  Eduardo Quaresma | Defender - Centre-Back | Portugal | Sporting CP | 2002 | €18.0m |
| 4 |  Malick Thiaw | Defender - Centre-Back | Germany Finland | Newcastle United | 2001 | €18.0m |
| 5 |  Taylor Harwood-Bellis | Defender - Centre-Back | England | Southampton FC | 2002 | €22.0m |
| 6 |  Koni De Winter | Defender - Centre-Back | Belgium | AC Milan | 2002 | €22.0m |
| 7 |  Sepp van den Berg | Defender - Centre-Back | Netherlands | Brentford FC | 2001 | €22.0m |
| 8 |  Chrislain Matsima | Defender - Centre-Back | France Congo | FC Augsburg | 2002 | €22.0m |
| 9 |  CJ Egan-Riley | Defender - Centre-Back | England Ireland | Olympique Marseille | 2003 | €16.0m |
| 10 |  Radu Drăgușin | Defender - Centre-Back | Romania | Tottenham Hotspur | 2002 | €25.0m |
| 11 |  Morato | Defender - Centre-Back | Brazil | Nottingham Forest | 2001 | €14.0m |
| 12 |  Youri Baas | Defender - Centre-Back | Netherlands | Ajax Amsterdam | 2003 | €12.0m |
| 13 |  Albian Hajdari | Defender - Centre-Back | Switzerland Kosovo | TSG 1899 Hoffenheim | 2003 | €12.0m |
| 14 |  Kevin Lomónaco | Defender - Centre-Back | Argentina | CA Independiente | 2002 | €12.0m |
| 15 |  Martin Vitík | Defender - Centre-Back | Czech Republic | Bologna FC 1909 | 2003 | €11.0m |
| 16 |  Nasser Djiga | Defender - Centre-Back | Burkina Faso Serbia | Rangers FC | 2002 | €10.0m |
| 17 |  Otávio | Defender - Centre-Back | Brazil | Paris FC | 2002 | €10.0m |
| 18 |  Anthony Rouault | Defender - Centre-Back | France | Stade Rennais FC | 2001 | €10.0m |
| 19 |  César Tárrega | Defender - Centre-Back | Spain | Valencia CF | 2002 | €10.0m |
| 20 |  Caleb Okoli | Defender - Centre-Back | Italy Nigeria | Leicester City | 2001 | €10.0m |
| 21 |  Charlie Cresswell | Defender - Centre-Back | England | FC Toulouse | 2002 | €10.0m |
| 22 |  Abakar Sylla | Defender - Centre-Back | Cote d'Ivoire | RC Strasbourg Alsace | 2002 | €10.0m |
| 23 |  Mika Mármol | Defender - Centre-Back | Spain | UD Las Palmas | 2001 | €10.0m |
| 24 |  Armel Bella-Kotchap | Defender - Centre-Back | Germany Cameroon | Hellas Verona | 2001 | €9.0m |
| 25 |  Alexandre Penetra | Defender - Centre-Back | Portugal | AZ Alkmaar | 2001 | €9.0m |
| 26 |  Kike Salas | Defender - Centre-Back | Spain | Sevilla FC | 2002 | €8.0m |
| 27 |  Max Rosenfelder | Defender - Centre-Back | Germany | SC Freiburg | 2003 | €8.0m |
| 28 |  Eiran Cashin | Defender - Centre-Back | Ireland England | Birmingham City | 2001 | €8.0m |
| 29 |  Santiago Ramos Mingo | Defender - Centre-Back | Argentina Italy | Esporte Clube Bahia | 2001 | €8.0m |
| 30 |  Thomas Beelen | Defender - Centre-Back | Netherlands | Feyenoord Rotterdam | 2001 | €8.0m |