| 14.138 | Leo PecoverBristol City |  Bristol City | Mijlocaș | 18 | 475 K € |
| 14.138 | Leonardo ButaRed Star |  Red Star | Fundaș | 24 | 475 K € |
| 14.138 | Leonardo CandelloneJuve Stabia |  Juve Stabia | Atacant | 29 | 475 K € |
| 14.138 | Leonardo Farah ShahinIK Oddevold |  IK Oddevold | Atacant | 23 | 475 K € |
| 14.138 | Levon VardanyanSardarapat |  Sardarapat | Atacant | 23 | 475 K € |
| 14.138 | Lewis MorganToronto FC |  Toronto FC | Atacant | 30 | 475 K € |
| 14.138 | LL Lex-Tyger LobingerMSV Duisburg |  MSV Duisburg | Atacant | 27 | 475 K € |
| 14.138 | Leyser ChaverraDeportivo Cali |  Deportivo Cali | Fundaș | 29 | 475 K € |
| 14.138 | Linus TagessonSandvikens IF |  Sandvikens IF | Fundaș | 24 | 475 K € |
| 14.138 | Lord AfrifaAustria Lustenau |  Austria Lustenau | Mijlocaș | 20 | 475 K € |
| 14.138 | Loreintz RosierAbha |  Abha | Mijlocaș | 28 | 475 K € |
| 14.138 | Lorenzo AlbarracínInstituto⚽ |  Instituto | Atacant | 19 | 475 K € |
| 14.138 | Louis BostynZulte Waregem |  Zulte Waregem | Portar | 33 | 475 K € |
| 14.138 | LA Luca Ashby-HammondStockport County |  Stockport County | Portar | 25 | 475 K € |
| 14.138 | Luca PandolfiAvellino |  Avellino | Atacant | 28 | 475 K € |
| 14.138 | Lucas BarcellosTokushima Vortis |  Tokushima Vortis | Atacant | 28 | 475 K € |
| 14.138 | Lucas DuarteFelgueiras |  Felgueiras | Atacant | 25 | 475 K € |
| 14.138 | Lucas GómezNewell's Old Boys |  Newell's Old Boys | Mijlocaș | 22 | 475 K € |
| 14.138 | Lucas MincarelliEstrela da Amadora |  Estrela da Amadora | Fundaș | 22 | 475 K € |
| 14.138 | Lucas MouraSão Paulo |  São Paulo | Mijlocaș | 34 | 475 K € |
| 14.138 | Lucas PosYverdon |  Yverdon | Fundaș | 28 | 475 K € |
| 14.138 | LR Lucas RianSão Bernardo |  São Bernardo | Atacant | 26 | 475 K € |
| 14.138 | LW Lucas WolfViktoria Köln 1904 |  Viktoria Köln 1904 | Mijlocaș | 25 | 475 K € |
| 14.138 | Luigi CupponeVirtus Entella |  Virtus Entella | Atacant | 29 | 475 K € |
| 14.138 | LG Luis Felipe GómezOnce Caldas |  Once Caldas | Atacant | 27 | 475 K € |
| 14.138 | LuizãoSão Bernardo | São Bernardo | Fundaș | 24 | 475 K € |
| 14.138 | Luka PoredošNafta 1903 |  Nafta 1903 | Fundaș | 21 | 475 K € |
| 14.138 | LS Luka SmythNotts County |  Notts County | Atacant | 22 | 475 K € |
| 14.138 | Luka Vešner TičićCelje |  Celje | Mijlocaș | 26 | 475 K € |
| 14.138 | Lukas KlittenHobro |  Hobro | Mijlocaș | 26 | 475 K € |
| 14.138 | Lü ZhuoyiDalian Yingbo |  Dalian Yingbo | Mijlocaș | 25 | 475 K € |
| 14.138 | Lūkass VapneSogndal⚽ |  Sogndal | Mijlocaș | 23 | 475 K € |
| 14.138 | Madi MonamayJong PSV |  Jong PSV | Fundaș | 20 | 475 K € |
| 14.138 | Maksim KononovJagiellonia Białystok |  Jagiellonia Białystok | Atacant | 20 | 475 K € |
| 14.138 | Malaly DembéléŚląsk Wrocław |  Śląsk Wrocław | Atacant | 29 | 475 K € |
| 14.138 | MM Malik MothersilleWycombe Wanderers |  Wycombe Wanderers | Mijlocaș | 23 | 475 K € |
| 14.138 | Mamadou Billo DiopColorado Rapids |  Colorado Rapids | Atacant | 20 | 475 K € |
| 14.138 | Mamadou CissokhoBatman Petrolspor |  Batman Petrolspor | Mijlocaș | 26 | 475 K € |
| 14.138 | Manu FernándezCádiz |  Cádiz | Fundaș | 25 | 475 K € |
| 14.138 | Marc NielsenAaB |  AaB | Fundaș | 25 | 475 K € |
| 14.138 | Marcelo AlvesSochi |  Sochi | Fundaș | 28 | 475 K € |
| 14.138 | Marco GarcíaAtlético La Paz |  Atlético La Paz | Mijlocaș | 26 | 475 K € |
| 14.138 | Marco ImperialeCarrarese |  Carrarese | Fundaș | 27 | 475 K € |
| 14.138 | MP Marco PledlViktoria Köln 1904 | Viktoria Köln 1904 | Mijlocaș | 25 | 475 K € |
| 14.138 | Marcos BustilloEldense |  Eldense | Mijlocaș | 25 | 475 K € |
| 14.138 | Marcus CocoHapoel Tel Aviv |  Hapoel Tel Aviv | Fundaș | 30 | 475 K € |
| 14.138 | Marek HavranFK Mladá Boleslav |  FK Mladá Boleslav | Mijlocaș | 20 | 475 K € |
| 14.138 | Marino ArzamendiaDeportivo Riestra |  Deportivo Riestra | Portar | 28 | 475 K € |
| 14.138 | Marko JankovićQarabağ |  Qarabağ | Mijlocaș | 31 | 475 K € |
| 14.138 | Martin PečarTenerife |  Tenerife | Mijlocaș | 24 | 475 K € |
