| Matthijs de Ligt | D (C) | Ajax | 18 | £7.25M | £30M |  |
| Dayot Upamecano | D (C) | RB Leipzig | 19 | £7M | £55M |  |
| Nikola Milenkovic | D (RC) | Fiorentina | 20 | £9M | £40M |  |
| Éder Militão | D (RC), WB (R), DM | FC Porto | 20 | £4.9M | £36.5M |  |
| Marco Varnier | D (C) | Atalanta | 20 | £1.4M | £4.5M |  |
| Gabriele Corbo | D (C) | Bologna | 18 | £225K | £13.5M | |
| Silvan Hefti | D (C) | St. Gallen | 20 | £2.5M | £14.75M |  |
| Perr Schuurs | D (C), DM | Ajax | 18 | £775K | £6M | |
| Juan Foyth | D (C) | Tottenham | 20 | £4.1M | £68M |  |
| Malang Sarr | D (C) | Nice | 19 | £3M | £46.5M | |
| Konstantinos Mavropanos | D (C) | Arsenal | 20 | £7.75M | £70M |  |
| Dan-Axel Zagadou | D (C) | Borussia Dortmund | 19 | £3.8M | £21M | |
| José María Amo | D (C) | Sevilla Atlético | 20 | £165K | £5.25M |  |
| Dael Fry | D (C) | Middlesbrough | 20 | £4.6M | £14.75M |  |
| Nehuén Pérez | D (C) | Argentinos Jrs. | 18 | £250K | £4.7M | |
| Nordi Mukiele | D (RC) | RB Leipzig | 20 | £3.4M | £49.5M | |
| Reece Oxford | D (C) | West Ham | 19 | £5.5M | £87M | |
| Trevoh Chalobah | D (C) | Ipswich | 19 | £650K | £69M | |
| Jhon Lucumí | D (C) | KRC Genk | 20 | £2.9M | £15.75M |  |
| Axel Tuanzebe | D (C) | Aston Villa | 20 | £8.25M | £70M | |
| Eric García | D (C) | Man City | 17 | £135K | £84M | |
| Nicolò Armini | D (C) | Lazio | 17 | £125K | £2.2M | |
| Felix Uduokhai | D (C) | VfL Wolfsburg | 20 | £4.6M | £31M |  |
| Panagiotis Retsos | D (C) | Bayer 04 Leverkusen | 19 | £5.75M | £31M | |
| Tomás Araújo | D (C) | SL Benfica | 16 | £450 | £425K |  |
| Pepe Castaño | D (C) | Villarreal C | 19 | £20K | £800K | |
| Tiago Matos | D (C) | FC Porto | 17 | £3.2K | £3.9M | |
| Marin Pongracic | D (C) | FC RB Salzburg | 20 | £1.3M | £10.25M |  |
| Cameron Carter-Vickers | D (C) | Swansea | 20 | £4.1M | £102M |  |
| Declan Rice | D (C), DM | West Ham | 19 | £16M | £108M |  |
| Alessandro Bastoni | D (C) | Parma | 19 | £1.6M | £20.5M | |
| Alan Luque | D (C) | Newell's | 19 | £1.5M | £13.25M | |
| Léo Santos | D (C) | Corinthians | 19 | £400K | £6M | |
| Kristoffer Ajer | D (C), DM, M (C) | Celtic | 20 | £8M | £31.5M |  |
| Ryan Porteous | D (C) | Hibernian | 19 | £89K | £5.75M |  |
| Ben Wilmot | D (C) | Watford | 18 | £1.2M | £54M | |
| Svetozar Markovic | D (C) | Partizan Belgrade | 18 | £325K | £1.3M | |
| Chris Mepham | D (C) | Brentford | 20 | £4.1M | £12.75M |  |
| Javier Montero | D (C) | Atletico Madrid B | 19 | £30K | £190K | |
| Kik Pierie | D (LC) | sc Heerenveen | 18 | £550K | £7M | |
| Lukas Mai | D (C) | Bayern Munich II | 18 | £1M | £13.75M | |
| Gonçalo Cardoso | D (C) | Boavista Futebol Clube | 17 | £33K | £89K | |
| Ryan Sessegnon | D/AM (L) | Fulham | 18 | £17M | £52M | |
| Theo Hernández | D/WB (L) | Real Sociedad | 20 | £2.6M | £73M | |
| Juan Miranda | D/WB (L) | Barcelona B | 18 | £1.2M | £61M | |
| George Bello | D (L) | Atlanta United | 16 | £525K | £4M | |
| Luca Pellegrini | D (L) | Roma | 19 | £1.5M | £21M | |
| Toni Lato | D/WB (L) | Valencia CF | 20 | £2.2M | £22.5M | |
| Álex Centelles | D/WB (L) | Valencia B | 18 | £450K | £9.25M | |
| Gian-Luca Itter | D/WB (L) | VfL Wolfsburg II | 19 | £2.1M | £22.5M | |
| Jay Dasilva | D (L) | Bristol City | 20 | £2.6M | £65M | |
| Josha Vagnoman | D/WB (RL) | Hamburger SV | 17 | £2.1M | £8.5M | |
| Josh Tymon | D/WB (L) | Stoke | 19 | £750K | £16.75M | |
| Iván Erquiaga | D (L) | Estudiantes (LP) | 20 | £3.4M | £14.5M | |
| Kik Pierie | D (LC) | sc Heerenveen | 18 | £550K | £7M | |
| Luca Ranieri | D (L) | Foggia | 19 | £95K | £4.2M | |
| Nikola Milenkovic | D (RC) | Fiorentina | 20 | £9M | £40M | |
| Éder Militão | D (RC), WB (R), DM | FC Porto | 20 | £4.9M | £36.5M | |
| Trent Alexander-Arnold | D/WB (R) | Liverpool | 19 | £27.5M | £166M | |
| Diogo Dalot | D/WB (R) | Man Utd | 19 | £13.75M | £85M | |
| Felix Passlack | D/WB (R) | Norwich | 20 | £3.4M | £43M | |
| Achraf Hakimi | D/WB (R) | Borussia Dortmund | 19 | £6.25M | £39.5M |  |
| Rafael Brito | D (R) | SL Benfica | 16 | £425 | £3.4M | |
| Robert Gumny | D (R) | Lech | 20 | £1.2M | £4.5M |  |
| Alexis Saelemaekers | D/WB (R) | Anderlecht | 19 | £5.75M | £26M |  |
| Pol Lirola | D/WB (R) | Unione Sportiva Sassuolo Calcio | 20 | £5.25M | £25M | |
| Raoul Bellanova | D/WB (R) | A.C. Milan | 18 | £82K | £6.25M | |
| Nordi Mukiele | D (RC) | RB Leipzig | 20 | £3.4M | £49.5M | |
| Mateu Morey | D/WB (R) | Barcelona | 18 | £100K | £5.5M | |
| Frederik Nørrestrand | D/WB (R) | Brøndby IF | 16 | £1.7K | £525K |  |
| Josha Vagnoman | D/WB (RL) | Hamburger SV | 17 | £2.1M | £8.5M | |
| Kevin Rüegg | D (R), DM, M (C) | Zürich | 19 | £1.6M | £10.5M | |
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