| 12.630 | Kevin HolménGAIS | GAIS | Mijlocaș | 24 | 550 K € |
| 12.630 | Khalid BabaMAS Fès | MAS Fès | Atacant | 26 | 550 K € |
| 12.630 | Khalil AyariDunkerque | Dunkerque | Mijlocaș | 21 | 550 K € |
| 12.630 | Kheireddine ToualAl Masry SC | Al Masry SC | Mijlocaș | 25 | 550 K € |
| 12.630 | Kiril PopovChornomorets Odesa | Chornomorets Odesa | Atacant | 23 | 550 K € |
| 12.630 | Kirill MalyarovSpartak Kostroma | Spartak Kostroma | Fundaș | 29 | 550 K € |
| 12.630 | Ko YanagisawaTokushima Vortis | Tokushima Vortis | Fundaș | 30 | 550 K € |
| 12.630 | Kobe CoolsFCV Dender EH | FCV Dender EH | Fundaș | 29 | 550 K € |
| 12.630 | Kobe CorbanieMechelen | Mechelen | Fundaș | 21 | 550 K € |
| 12.630 | Koen CasteelsAl-Qadsiah | Al-Qadsiah | Portar | 34 | 550 K € |
| 12.630 | KP Konstantinos PolykratisA.E. Kifisia | A.E. Kifisia | Fundaș | 20 | 550 K € |
| 12.630 | Kris ShakesNew Mexico United | New Mexico United | Portar | 25 | 550 K € |
| 12.630 | Krisztián LisztesFerencváros | Ferencváros | Mijlocaș | 21 | 550 K € |
| 12.630 | Kwadwo BaahWatford | Watford | Atacant | 23 | 550 K € |
| 12.630 | Kyan VaesenOH Leuven | OH Leuven | Atacant | 25 | 550 K € |
| 12.630 | Lamfia DioubatéAuxerre | Auxerre | Mijlocaș | 19 | 550 K € |
| 12.630 | Langelihle PhiliKaizer Chiefs | Kaizer Chiefs | Atacant | 21 | 550 K € |
| 12.630 | Lanroy MachineHeerenveen | Heerenveen | Atacant | 21 | 550 K € |
| 12.630 | Lautaro GiannettiNewell's Old Boys | Newell's Old Boys | Fundaș | 32 | 550 K € |
| 12.630 | Lazar RomanićKawasaki Frontale | Kawasaki Frontale | Atacant | 28 | 550 K € |
| 12.630 | Leandro FernándezDefensa y Justicia | Defensa y Justicia | Atacant | 35 | 550 K € |
| 12.630 | Leon ParduziHolstein Kiel | Holstein Kiel | Fundaș | 19 | 550 K € |
| 12.630 | Leonel RoldanJuventud de las Piedras | Juventud de las Piedras | Mijlocaș | 22 | 550 K € |
| 12.630 | Liam BonetigMelbourne City FC | Melbourne City FC | Fundaș | 21 | 550 K € |
| 12.630 | Linus GütherUnion Berlin | Union Berlin | Mijlocaș | 16 | 550 K € |
| 12.630 | Loek PostmaRKC Waalwijk | RKC Waalwijk | Fundaș | 23 | 550 K € |
| 12.630 | Lorenzo VillaSion | Sion | Fundaș | 23 | 550 K € |
| 12.630 | LA Louis AppéréCambridge United | Cambridge United | Atacant | 27 | 550 K € |
| 12.630 | Louis LerouxNantes | Nantes | Mijlocaș | 20 | 550 K € |
| 12.630 | Luca MartínezFC Juárez | FC Juárez | Atacant | 25 | 550 K € |
| 12.630 | Luca PfeifferSV Elversberg | SV Elversberg | Atacant | 30 | 550 K € |
| 12.630 | Lucas AgazziDefensor Sporting | Defensor Sporting | Atacant | 21 | 550 K € |
| 12.630 | Lucas BarrosVojvodina | Vojvodina | Fundaș | 27 | 550 K € |
| 12.630 | Lucas BeertenRoda JC Kerkrade | Roda JC Kerkrade | Mijlocaș | 23 | 550 K € |
| 12.630 | Lucas CamiloPuebla | Puebla | Mijlocaș | 20 | 550 K € |
| 12.630 | Lucas LovatCRB | CRB | Fundaș | 29 | 550 K € |
| 12.630 | Ludvig SvanbergMjällby AIF | Mjällby AIF | Fundaș | 23 | 550 K € |
| 12.630 | Luis BarrazaInter Miami | Inter Miami | Portar | 30 | 550 K € |
| 12.630 | Luis LedesmaTapatío | Tapatío | Mijlocaș | 22 | 550 K € |
| 12.630 | LB Luke BoltonMansfield Town | Mansfield Town | Atacant | 27 | 550 K € |
| 12.630 | Léider BerdugoCúcuta Deportivo | Cúcuta Deportivo | Mijlocaș | 24 | 550 K € |
| 12.630 | Maata MagassaZED FC | ZED FC | Mijlocaș | 23 | 550 K € |
| 12.630 | Maciej SoboczynskiRosenborg | Rosenborg | Atacant | 19 | 550 K € |
| 12.630 | Mackenzie HuntBaniyas | Baniyas | Mijlocaș | 24 | 550 K € |
| 12.630 | Mads ThychosenAIK | AIK | Fundaș | 29 | 550 K € |
| 12.630 | MK Maksim KarayevShinnik Yaroslavl | Shinnik Yaroslavl | Fundaș | 24 | 550 K € |
| 12.630 | Mamadou TounkaraUS Amal Tiznit | US Amal Tiznit | Mijlocaș | 27 | 550 K € |
| 12.630 | Mamadou TraoréDalian Yingbo | Dalian Yingbo | Fundaș | 32 | 550 K € |
| 12.630 | Manasse KiangaSlovan Bratislava | Slovan Bratislava | Atacant | 24 | 550 K € |
| 12.630 | Manfred FischerAustria Wien | Austria Wien | Mijlocaș | 31 | 550 K € |