 Angus Gunn | GK |  San Jose Earthquakes | 1 | 30 | €115万 | |
 Liam Kelly | GK |  Rangers | 12 | 30 | €41.1万 | |
 Aaron Hickey | RB, LB |  Brentford | 2 | 24 | €1807.3万 | |
 Nathan Patterson | RB |  Everton | 22 | 24 | €1147.5万 | |
 Anthony Ralston | RB, CB |  Celtic | 24 | 27 | €86.4万 | |
 Grant Hanley | CB |  Hibernian | 5 | 34 | €30万 | |
 Jack Hendry | CB |  Al-Ettifaq | 13 | 31 | €130.8万 | |
 John Souttar | CB | Rangers | 15 | 29 | €124.9万 | |
 Dominic Hyam | CB |  Wrexham | 16 | 30 | €146.9万 | |
 Scott McKenna | CB |  Dinamo Zagreb | 26 | 29 | €195.9万 | |
 Andrew Robertson | LB, CB |  Tottenham Hotspur | 3 | 32 | €923.5万 | |
 Kieran Tierney | LB, CB | Celtic | 6 | 29 | €470.2万 | |
 Scott McTominay | DM, AM, LW, CM |  Napoli | 4 | 29 | €4045.2万 | |
 Tyler Fletcher | DM, CM, AM |  Manchester United U21 | 8 | 19 | ||
 Ryan Christie | DM, AM, LM |  AFC Bournemouth | 11 | 31 | €795.2万 | |
 Lewis Ferguson | DM, CM, AM |  Bologna | 19 | 26 | €1723.9万 | |
 Kenny McLean | DM, CM, LB, RW |  Norwich City | 23 | 34 | €56.9万 | |
 John McGinn | RW, DM, AM, LW, RM |  Aston Villa | 7 | 31 | €1583.5万 | |
 Ben Gannon-Doak | RW, RM | AFC Bournemouth | 17 | 20 | €1937.3万 | |
 Findlay Curtis | LW, RM, AM, LM, RB, DM | Rangers | 25 | 19 | €163.5万 | |
 Lyndon Dykes | ST |  Charlton Athletic | 9 | 30 | €83万 | |
 Ché Adams | ST, AM |  Torino | 10 | 30 | €762.8万 | |
 Ross Stewart | ST |  Southampton | 14 | 30 | €161万 | |
 George Hirst | ST |  Ipswich Town | 18 | 27 | €909.8万 | |
 Lawrence Shankland | ST | Rangers | 20 | 30 | €186.5万 |
