| 49.896 | Samuel SedehNorth Texas SC | North Texas SC | Atacant | 17 | 25 K € |
| 49.896 | SF Samuele ForcelliniSan Marino Academy U22 | San Marino Academy U22 | Fundaș | 19 | 25 K € |
| 49.896 | SF Samuele FrattiCailungo | Cailungo | Fundaș | — | 25 K € |
| 49.896 | Samuele GuddoVirtus | Virtus | Portar | 27 | 25 K € |
| 49.896 | SM Samuele MarconiDomagnano | Domagnano | Fundaș | 22 | 25 K € |
| 49.896 | ST Samuele TuglianiFaetano | Faetano | Fundaș | 22 | 25 K € |
| 49.896 | Samuli HölttäFC KTP | FC KTP | Fundaș | 26 | 25 K € |
| 49.896 | Sander RistnaKuressaare | Kuressaare | Portar | 18 | 25 K € |
| 49.896 | Sander SinilaidKuressaare | Kuressaare | Mijlocaș | 36 | 25 K € |
| 49.896 | Santeri SteniusMP | MP | Atacant | 27 | 25 K € |
| 49.896 | Santiago GallucciAgropecuario | Agropecuario | Mijlocaș | 35 | 25 K € |
| 49.896 | SG Santiago GonçalvesVictoria Rosport | Victoria Rosport | Mijlocaș | 18 | 25 K € |
| 49.896 | SC Santiago Tomas CalpSan Giovanni | San Giovanni | Fundaș | — | 25 K € |
| 49.896 | SA Santo Emanuel AgatiFaetano | Faetano | Mijlocaș | — | 25 K € |
| 49.896 | Saud FallatahAl Jeel | Al Jeel | Fundaș | 32 | 25 K € |
| 49.896 | Saúl NelleChacarita Juniors | Chacarita Juniors | Mijlocaș | 35 | 25 K € |
| 49.896 | Saša MarjanovićBSK | BSK | Mijlocaș | 38 | 25 K € |
| 49.896 | Saša StamenkovićMladost Lučani | Mladost Lučani | Portar | 41 | 25 K € |
| 49.896 | Sean GannonShelbourne | Shelbourne | Fundaș | 35 | 25 K € |
| 49.896 | SG Sean GormleyInter Miami CF II | Inter Miami CF II | Mijlocaș | 17 | 25 K € |
| 49.896 | Sean MurrayBallymena United | Ballymena United | Mijlocaș | 33 | 25 K € |
| 49.896 | Seanan ClucasCarrick Rangers | Carrick Rangers | Mijlocaș | 34 | 25 K € |
| 49.896 | Seb OsmentColwyn Bay | Colwyn Bay | Portar | 22 | 25 K € |
| 49.896 | SA Sebastian AlabayFaetano | Faetano | Atacant | — | 25 K € |
| 49.896 | Sebastian GriesbeckStart | Start | Fundaș | 36 | 25 K € |
| 49.896 | Sebastian JohnKÍ Klaksvík | KÍ Klaksvík | Portar | 30 | 25 K € |
| 49.896 | Sebastian MladenAthens Kallithea FC | Athens Kallithea FC | Fundaș | 34 | 25 K € |
| 49.896 | SS Sebastian SaviniKäPa | KäPa | Fundaș | 20 | 25 K € |
| 49.896 | SS Sebastian SeiterleAustin FC II | Austin FC II | Fundaș | 17 | 25 K € |
| 49.896 | Sebastiao NzitaHouston Dynamo 2 | Houston Dynamo 2 | Atacant | 16 | 25 K € |
| 49.896 | Sebastián FernándezDanubio | Danubio | Atacant | 41 | 25 K € |
| 49.896 | SG Sebastián GarzonPirineus United⚽ | Pirineus United | Atacant | — | 25 K € |
| 49.896 | Sebastián GuenzattiNew York Cosmos | New York Cosmos | Atacant | 35 | 25 K € |
| 49.896 | SG Sebastián GómezAtlètic Amèrica | Atlètic Amèrica | Atacant | — | 25 K € |
| 49.896 | SH Sebastián HernándezAtlético Morelia | Atlético Morelia | Fundaș | 40 | 25 K € |
| 49.896 | SM Sebastián MosqueraTre Penne | Tre Penne | Fundaș | — | 25 K € |
| 49.896 | SS Sebastián SantosSporting Escaldes | Sporting Escaldes | Fundaș | 35 | 25 K € |
| 49.896 | Sebastián SoriaQatar SC | Qatar SC | Atacant | 43 | 25 K € |
| 49.896 | Sebastián SáezUnión La Calera | Unión La Calera | Atacant | 41 | 25 K € |
| 49.896 | Sedrick KalomboNesebar | Nesebar | Mijlocaș | 31 | 25 K € |
| 49.896 | Serge AtakayiMP | MP | Atacant | 27 | 25 K € |
| 49.896 | Sergei ZenjovFlora Tallinn | Flora Tallinn | Atacant | 37 | 25 K € |
| 49.896 | Sergey KhizhnichenkoAltai | Altai | Atacant | 35 | 25 K € |
| 49.896 | Sergey MatveychikGomel | Gomel | Fundaș | 38 | 25 K € |
| 49.896 | Sergey TikhonovskyVitebsk | Vitebsk | Mijlocaș | 36 | 25 K € |
| 49.896 | SI Sergi IbáñezCity Escaldes | City Escaldes | Mijlocaș | 20 | 25 K € |
| 49.896 | Sergi MorenoSporting Escaldes | Sporting Escaldes | Atacant | 38 | 25 K € |
| 49.896 | SC Sergio CastaUE Santa Coloma | UE Santa Coloma | Fundaș | — | 25 K € |
| 49.896 | SE Sergio EscuderoReal Zaragoza | Real Zaragoza | Fundaș | 37 | 25 K € |
| 49.896 | SF Sergio FerraroMurata | Murata | Mijlocaș | — | 25 K € |