| 12.168 | LB Louie BarrySheffield Wednesday |  Sheffield Wednesday | Atacant | 23 | 575 K € |
| 12.168 | Louis PassavantThun |  Thun | Fundaș | 20 | 575 K € |
| 12.168 | L LourençoLeixões |  Leixões | Fundaș | 22 | 575 K € |
| 12.168 | Luan FreitasFortaleza |  Fortaleza | Fundaș | 25 | 575 K € |
| 12.168 | Luca FelerVélez Sarsfield |  Vélez Sarsfield | Mijlocaș | 18 | 575 K € |
| 12.168 | Luca MarseilerDarmstadt 98 |  Darmstadt 98 | Atacant | 29 | 575 K € |
| 12.168 | Luca ZidaneLeganés |  Leganés | Portar | 28 | 575 K € |
| 12.168 | Lucas PirardStandard Liège |  Standard Liège | Portar | 31 | 575 K € |
| 12.168 | Lucas VankerkhovenSporting Hasselt |  Sporting Hasselt | Mijlocaș | 24 | 575 K € |
| 12.168 | Luciano FernándezCentral Español⚽ |  Central Español | Fundaș | 24 | 575 K € |
| 12.168 | Luciano MinnitiTigre |  Tigre | Fundaș | 21 | 575 K € |
| 12.168 | Luciano RomeroLanús |  Lanús | Fundaș | 20 | 575 K € |
| 12.168 | LN Luis NarhAntwerp |  Antwerp | Atacant | 18 | 575 K € |
| 12.168 | Luis PavezO'Higgins |  O'Higgins | Fundaș | 31 | 575 K € |
| 12.168 | Luka AndradeMontevideo City Torque |  Montevideo City Torque | Atacant | 19 | 575 K € |
| 12.168 | Luke Brooke-SmithPortsmouth |  Portsmouth | Atacant | 18 | 575 K € |
| 12.168 | Luís GomesEstoril Praia |  Estoril Praia | Mijlocaș | 22 | 575 K € |
| 12.168 | Léo PereiraCSKA Sofia |  CSKA Sofia | Atacant | 26 | 575 K € |
| 12.168 | Madallah Al-OlayanAl-Ettifaq |  Al-Ettifaq | Fundaș | 32 | 575 K € |
| 12.168 | Magnus Rugland ReeBryne |  Bryne | Portar | 22 | 575 K € |
| 12.168 | Maksat AbrayevAstana |  Astana | Mijlocaș | 18 | 575 K € |
| 12.168 | MB Malachi BoatengPlymouth Argyle |  Plymouth Argyle | Mijlocaș | 24 | 575 K € |
| 12.168 | Mamadou GningAris |  Aris | Mijlocaș | 19 | 575 K € |
| 12.168 | Mame Mor FayeEsenler Erokspor |  Esenler Erokspor | Atacant | 21 | 575 K € |
| 12.168 | Manato FurukawaKataller Toyama⚽ |  Kataller Toyama | Atacant | 24 | 575 K € |
| 12.168 | Manuel CicconiSampdoria |  Sampdoria | Mijlocaș | 29 | 575 K € |
| 12.168 | Manuel NicolettiAscoli |  Ascoli | Fundaș | 27 | 575 K € |
| 12.168 | Marc LlinaresŚląsk Wrocław |  Śląsk Wrocław | Fundaș | 27 | 575 K € |
| 12.168 | Marcus ReedAalesund |  Aalesund | Atacant | 18 | 575 K € |
| 12.168 | Marius AndresenAalesund | Aalesund | Fundaș | 26 | 575 K € |
| 12.168 | Marius ȘtefănescuUniversitatea Cluj |  Universitatea Cluj | Mijlocaș | 28 | 575 K € |
| 12.168 | Marlos MorenoAtlético Nacional |  Atlético Nacional | Atacant | 30 | 575 K € |
| 12.168 | Marsoni SambuFCV Dender EH |  FCV Dender EH | Fundaș | 30 | 575 K € |
| 12.168 | Martin DelavalléeCharleroi |  Charleroi | Portar | 22 | 575 K € |
| 12.168 | Martin KernPuskás Akadémia |  Puskás Akadémia | Mijlocaș | 20 | 575 K € |
| 12.168 | Martin KrálikFK Mladá Boleslav |  FK Mladá Boleslav | Fundaș | 31 | 575 K € |
| 12.168 | Massadio HaïdaraKocaelispor |  Kocaelispor | Fundaș | 33 | 575 K € |
| 12.168 | Matej StrikaCrvena Zvezda |  Crvena Zvezda | Fundaș | 17 | 575 K € |
| 12.168 | Mateusz KochalskiWieczysta Kraków |  Wieczysta Kraków | Portar | 26 | 575 K € |
| 12.168 | Mathew CudjoeBnei Sakhnin |  Bnei Sakhnin | Mijlocaș | 22 | 575 K € |
| 12.168 | Mathias FrancotteFrancs Borains |  Francs Borains | Fundaș | 28 | 575 K € |
| 12.168 | Mathieu NguefackBorussia Mönchengladbach |  Borussia Mönchengladbach | Mijlocaș | 18 | 575 K € |
| 12.168 | Mathieu PatouilletBrest |  Brest | Portar | 22 | 575 K € |
| 12.168 | Mathis LachuerReal Valladolid |  Real Valladolid | Mijlocaș | 26 | 575 K € |
| 12.168 | Mathías BernateneLiverpool FC |  Liverpool FC | Portar | 26 | 575 K € |
| 12.168 | Matteo RaffaelliAscoli | Ascoli | Portar | 21 | 575 K € |
| 12.168 | MS Matvey ShavelKAMAZ Naberezhnye Chelny |  KAMAZ Naberezhnye Chelny | Mijlocaș | 26 | 575 K € |
| 12.168 | Matěj HadašSK Sigma Olomouc |  SK Sigma Olomouc | Fundaș | 22 | 575 K € |
| 12.168 | Mauro NamboAtlético Morelia |  Atlético Morelia | Mijlocaș | 22 | 575 K € |
| 12.168 | Maximiliano RodríguezHuachipato |  Huachipato | Atacant | 26 | 575 K € |
