| 10.765 | Lars-Jørgen SalvesenDerby County |  Derby County | Atacant | 30 | 675 K € |
| 10.765 | LS Lasse SørensenHuddersfield Town |  Huddersfield Town | Mijlocaș | 27 | 675 K € |
| 10.765 | Lasso CoulibalyViborg |  Viborg | Mijlocaș | 24 | 675 K € |
| 10.765 | Leard SadriuFC Argeș Pitești |  FC Argeș Pitești | Fundaș | 25 | 675 K € |
| 10.765 | Leo CavalliusIF Brommapojkarna |  IF Brommapojkarna | Portar | 21 | 675 K € |
| 10.765 | LB Lewis BateStockport County |  Stockport County | Mijlocaș | 24 | 675 K € |
| 10.765 | LF Lewis FioriniStockport County | Stockport County | Mijlocaș | 24 | 675 K € |
| 10.765 | LC Luca ContiAscoli |  Ascoli | Atacant | — | 675 K € |
| 10.765 | Luca MoroPadova |  Padova | Atacant | 25 | 675 K € |
| 10.765 | Lucas EstevesAtlético de San Luis |  Atlético de San Luis | Fundaș | 26 | 675 K € |
| 10.765 | Lucas FerreiraLuzern |  Luzern | Mijlocaș | 19 | 675 K € |
| 10.765 | Lucas LimaSão Bernardo |  São Bernardo | Mijlocaș | 26 | 675 K € |
| 10.765 | Lucas MbambaWesterlo |  Westerlo | Fundaș | 20 | 675 K € |
| 10.765 | Lucas MineiroJuventude |  Juventude | Mijlocaș | 30 | 675 K € |
| 10.765 | Lucas de VegaFC Botoșani |  FC Botoșani | Mijlocaș | 26 | 675 K € |
| 10.765 | LuisãoGoiás⚽ |  Goiás | Fundaș | 23 | 675 K € |
| 10.765 | Lukas LarsenBrøndby |  Brøndby | Fundaș | 20 | 675 K € |
| 10.765 | Luther SinghAEL Limassol |  AEL Limassol | Mijlocaș | 29 | 675 K € |
| 10.765 | Mahmoud GadPyramids FC |  Pyramids FC | Portar | 28 | 675 K € |
| 10.765 | Mallik WilksMardin 1969 Spor |  Mardin 1969 Spor | Atacant | 27 | 675 K € |
| 10.765 | Mamadou SanéAris Limassol |  Aris Limassol | Fundaș | 21 | 675 K € |
| 10.765 | Manuel PanaroGimnasia La Plata |  Gimnasia La Plata | Atacant | 23 | 675 K € |
| 10.765 | Mao WeijieDalian Yingbo |  Dalian Yingbo | Mijlocaș | 21 | 675 K € |
| 10.765 | Marian HujaRaja Casablanca |  Raja Casablanca | Fundaș | 27 | 675 K € |
| 10.765 | Marius MbouCODM Meknès |  CODM Meknès | Mijlocaș | 22 | 675 K € |
| 10.765 | Mariusz FornalczykWidzew Łódź |  Widzew Łódź | Mijlocaș | 23 | 675 K € |
| 10.765 | Mark ȚuțuPetrolul Ploiești |  Petrolul Ploiești | Fundaș | 22 | 675 K € |
| 10.765 | Marko IlicBrisbane Roar FC |  Brisbane Roar FC | Fundaș | 27 | 675 K € |
| 10.765 | Marko LivajaHajduk Split |  Hajduk Split | Atacant | 33 | 675 K € |
| 10.765 | Marko VeličkovićVojvodina |  Vojvodina | Mijlocaș | 22 | 675 K € |
| 10.765 | Martim FerreiraBenfica B |  Benfica B | Fundaș | 20 | 675 K € |
| 10.765 | Martin MoormannMotherwell |  Motherwell | Fundaș | 25 | 675 K € |
| 10.765 | Martín RíoSan Lorenzo |  San Lorenzo | Mijlocaș | 25 | 675 K € |
| 10.765 | Marvin MehlemArminia Bielefeld |  Arminia Bielefeld | Mijlocaș | 29 | 675 K € |
| 10.765 | Mathys TourrainePau |  Pau | Fundaș | 25 | 675 K € |
| 10.765 | Matias AntoniniCatanzaro |  Catanzaro | Fundaș | 28 | 675 K € |
| 10.765 | MH Mats Van HeldenMechelen |  Mechelen | Mijlocaș | 20 | 675 K € |
| 10.765 | Matteo RicciAscoli | Ascoli | Mijlocaș | 32 | 675 K € |
| 10.765 | Matteo SchablasAustria Wien |  Austria Wien | Fundaș | 21 | 675 K € |
| 10.765 | Mattia AlborghettiVirtus Entella |  Virtus Entella | Fundaș | 28 | 675 K € |
| 10.765 | Maurice BoakyeMarítimo |  Marítimo | Atacant | 22 | 675 K € |
| 10.765 | Mauro RodriguesBotev Plovdiv |  Botev Plovdiv | Mijlocaș | 25 | 675 K € |
| 10.765 | Maximiliano NobleDeportivo Maldonado |  Deportivo Maldonado | Atacant | 29 | 675 K € |
| 10.765 | MÖ Mehmet Şamil ÖztürkGöztepe |  Göztepe | Portar | 21 | 675 K € |
| 10.765 | Michael SantosCentral Córdoba |  Central Córdoba | Atacant | 33 | 675 K € |
| 10.765 | Miguel BaezaNacional |  Nacional | Mijlocaș | 26 | 675 K € |
| 10.765 | Miguel CarvalhoChapecoense |  Chapecoense | Mijlocaș | 21 | 675 K € |
| 10.765 | Miguel PatrícioRio Ave |  Rio Ave | Mijlocaș | 19 | 675 K € |
| 10.765 | Mohamed AbdallahAl Ahly SC |  Al Ahly SC | Atacant | 21 | 675 K € |
| 10.765 | MM Mohamed ManaiAl-Sadd |  Al-Sadd | Mijlocaș | 24 | 675 K € |
