| 11.424 | Kaka ScabinFC Dallas | FC Dallas | Fundaș | 19 | 625 K € |
| 11.424 | Kamel KaboriaModern Sport FC | Modern Sport FC | Atacant | 29 | 625 K € |
| 11.424 | Karen NalbandyanAlashkert | Alashkert | Mijlocaș | 24 | 625 K € |
| 11.424 | Karol MetsVfL Bochum | VfL Bochum | Fundaș | 33 | 625 K € |
| 11.424 | Kasper BoogaardWillem II | Willem II | Mijlocaș | 20 | 625 K € |
| 11.424 | Kazuki DohanaShonan Bellmare | Shonan Bellmare | Fundaș | 27 | 625 K € |
| 11.424 | KE Kerem ErenerErzurumspor | Erzurumspor | Atacant | — | 625 K € |
| 11.424 | Ki-Jana HoeverAC Sparta Prague | AC Sparta Prague | Fundaș | 24 | 625 K € |
| 11.424 | KS Kian Scheer1. FC Kaiserslautern | 1. FC Kaiserslautern | Atacant | 19 | 625 K € |
| 11.424 | Kobe FranklinToronto FC | Toronto FC | Fundaș | 23 | 625 K € |
| 11.424 | KG Konstantinos GoumasLevadiakos | Levadiakos | Mijlocaș | 21 | 625 K € |
| 11.424 | Kristijan BelićMaccabi Tel Aviv | Maccabi Tel Aviv | Mijlocaș | 25 | 625 K € |
| 11.424 | Kufre EtaVojvodina | Vojvodina | Fundaș | 22 | 625 K € |
| 11.424 | Kōsei OguraFagiano Okayama | Fagiano Okayama | Mijlocaș | 21 | 625 K € |
| 11.424 | Laurenz OrglerRapid Wien | Rapid Wien | Portar | 22 | 625 K € |
| 11.424 | Lautaro MoraHuracán | Huracán | Mijlocaș | 21 | 625 K € |
| 11.424 | Lee Kang-heeAustria Wien | Austria Wien | Mijlocaș | 25 | 625 K € |
| 11.424 | Lennard HartjesExcelsior | Excelsior | Mijlocaș | 23 | 625 K € |
| 11.424 | Leo CornicBrann | Brann | Fundaș | 25 | 625 K € |
| 11.424 | Lewis NeilsonFalkirk | Falkirk | Fundaș | 23 | 625 K € |
| 11.424 | Lisandro MagallánVélez Sarsfield | Vélez Sarsfield | Fundaș | 33 | 625 K € |
| 11.424 | LS Louie SibleyOxford United | Oxford United | Mijlocaș | 25 | 625 K € |
| 11.424 | LuanToluca | Toluca | Fundaș | 33 | 625 K € |
| 11.424 | Luca ItterGreuther Fürth | Greuther Fürth | Fundaș | 27 | 625 K € |
| 11.424 | Luca Kerber1. FC Heidenheim | 1. FC Heidenheim | Mijlocaș | 24 | 625 K € |
| 11.424 | Luca LezzeriniFiorentina | Fiorentina | Portar | 31 | 625 K € |
| 11.424 | Luca StančićBaşakşehir | Başakşehir | Portar | 19 | 625 K € |
| 11.424 | Luca ZanimacchiaPadova | Padova | Mijlocaș | 28 | 625 K € |
| 11.424 | Lucas CopadoEnergie Cottbus | Energie Cottbus | Atacant | 22 | 625 K € |
| 11.424 | Lucas RyanLokomotiv Plovdiv | Lokomotiv Plovdiv | Fundaș | 24 | 625 K € |
| 11.424 | Lucas SuárezSarmiento | Sarmiento | Fundaș | 31 | 625 K € |
| 11.424 | Luciano GiménezPlatense | Platense | Atacant | 26 | 625 K € |
| 11.424 | Luis AnguloClub Atletico Peñarol | Club Atletico Peñarol | Atacant | 22 | 625 K € |
| 11.424 | Luis BalboSturm Graz | Sturm Graz | Fundaș | 20 | 625 K € |
| 11.424 | Luka GadraniBeitar Jerusalem | Beitar Jerusalem | Fundaș | 29 | 625 K € |
| 11.424 | Luka IlićReal Oviedo | Real Oviedo | Atacant | 27 | 625 K € |
| 11.424 | LL Luka LynchOxford United | Oxford United | Atacant | 19 | 625 K € |
| 11.424 | Luka ReischlADO Den Haag | ADO Den Haag | Atacant | 22 | 625 K € |
| 11.424 | Magnus AndersenOB | OB | Atacant | 20 | 625 K € |
| 11.424 | Malick MbayeZulte Waregem | Zulte Waregem | Atacant | 22 | 625 K € |
| 11.424 | Manuel PfeiferTSV Hartberg | TSV Hartberg | Fundaș | 27 | 625 K € |
| 11.424 | Marc GutbubThun | Thun | Atacant | 23 | 625 K € |
| 11.424 | Marcel SchuhenDarmstadt 98 | Darmstadt 98 | Portar | 33 | 625 K € |
| 11.424 | Marcel WędrychowskiGKS Katowice | GKS Katowice | Mijlocaș | 24 | 625 K € |
| 11.424 | Marcel ČermákFK Teplice | FK Teplice | Mijlocaș | 27 | 625 K € |
| 11.424 | Marco SalaAvellino | Avellino | Fundaș | 27 | 625 K € |
| 11.424 | Marcus BundgaardSønderjyske | Sønderjyske | Portar | 25 | 625 K € |
| 11.424 | Marius SöderbäckKalmar FF | Kalmar FF | Mijlocaș | 22 | 625 K € |
| 11.424 | MF Markus FloresKongsvinger | Kongsvinger | Atacant | 21 | 625 K € |
| 11.424 | Martin RossignolLe Mans | Le Mans | Mijlocaș | 23 | 625 K € |