The UEFA Champions League official website shows that defending champions Paris Saint-Germain have submitted a 24-player A list for the 2026/27 Champions League season. All first-team players have been included, and Paris have also listed two B-list players.

Paris Saint-Germain Champions League squad list (positions based on UEFA Champions League official website information)
Goalkeepers: Longoni, Chevalier, Safonov, Arthur Vignot*
Defenders: Hakimi, Beraldo, Marquinhos, Zabarnyi, Digne, Lucas Hernandez, Nuno Mendes, Davide Bolli*, Pacho
Midfielders: Fabian Ruiz, Akliouche, Vitinha, Mayulu, Dero Fernandes, Zaire-Emery, Joao Neves
Forwards: Kvaratskhelia, Ferran Torres, Dembele, Doue, Hutz, Enjantu
Additional note: UEFA Champions League squad regulations
Each club must submit an A list and a B list to UEFA. The number of players on a club's A list may not exceed 25, with at least eight places reserved for locally trained players.
Locally trained players are divided into two categories: club-trained players and association-trained players. Among the eight places, association-trained players may not exceed four.
Definition of a club-trained player: A player who was registered with the current club for three complete seasons (36 months) between the ages of 15 and 21. The registration period does not have to be continuous.
Definition of an association-trained player: A player who was registered with any club belonging to the same football association as the current club for three complete seasons (36 months) between the ages of 15 and 21. The registration period does not have to be continuous.
If a club has fewer than eight locally trained players on its A list, the maximum number of players that can be registered on the A list will be reduced accordingly.
The deadline for submitting the A list is 23:59 on September 2. After the deadline, clubs may register up to two additional eligible new players for the A list. Such registrations must be completed by 23:59 on the day before the team's first match. If the new registration causes the total A-list number to exceed 25 players, the club must remove one previously registered player to meet the 25-player limit.
There is no limit on the number of B-list registrations. Players meeting the following conditions may be registered on the B list: they were born after 2005-01-01 and have been continuously with the club for two years since their 15th birthday, or have been with the club for a total of three consecutive years, during which they may be loaned once to another club under the same association for no more than one year. Players aged 16 or older who have already been continuously registered with the club for the past two years may also be registered on the B list.
B-list players do not count toward the eight locally trained player quota on the A list and cannot fill any local training shortfall on the A list. The A list must include at least two goalkeepers, and the combined number of goalkeepers on the A and B lists must be no fewer than three.