| 16.210 | Livio CiceroHelmond Sport | Helmond Sport | Atacant | 20 | 400 K € |
| 16.210 | Ljuban CrepuljaSlaven Belupo | Slaven Belupo | Mijlocaș | 33 | 400 K € |
| 16.210 | Lorenzo CarforaBenevento | Benevento | Atacant | 20 | 400 K € |
| 16.210 | Louie Van GelderAntwerp | Antwerp | Mijlocaș | 17 | 400 K € |
| 16.210 | Louis KösterAlemannia Aachen | Alemannia Aachen | Atacant | 23 | 400 K € |
| 16.210 | LR Louis ReedMansfield Town | Mansfield Town | Mijlocaș | 29 | 400 K € |
| 16.210 | Lovro MajkićAris | Aris | Portar | 27 | 400 K € |
| 16.210 | Luc MaresHamKam | HamKam | Fundaș | 30 | 400 K € |
| 16.210 | Luca VignaliVirtus Entella | Virtus Entella | Mijlocaș | 30 | 400 K € |
| 16.210 | Lucas AcostaAldosivi | Aldosivi | Portar | 31 | 400 K € |
| 16.210 | Lucas BergströmMallorca | Mallorca | Portar | 24 | 400 K € |
| 16.210 | Lucas BernabéuCentral Córdoba | Central Córdoba | Fundaș | 22 | 400 K € |
| 16.210 | Lucas DuréMontevideo City Torque | Montevideo City Torque | Mijlocaș | 21 | 400 K € |
| 16.210 | Lucas MenossiUnión | Unión | Mijlocaș | 34 | 400 K € |
| 16.210 | LN Lucas NessNotts County | Notts County | Fundaș | 24 | 400 K € |
| 16.210 | Lucas VelásquezHuachipato | Huachipato | Fundaș | 20 | 400 K € |
| 16.210 | LG Luciano GonzálezClub Atletico Peñarol | Club Atletico Peñarol | Atacant | 20 | 400 K € |
| 16.210 | Ludvig LangrekkenKongsvinger | Kongsvinger | Atacant | 27 | 400 K € |
| 16.210 | Luis MirandaLlaneros | Llaneros | Atacant | 29 | 400 K € |
| 16.210 | LM Luisao MacíasPontevedra | Pontevedra | Mijlocaș | 21 | 400 K € |
| 16.210 | Luka MikulićGrasshopper | Grasshopper | Fundaș | 21 | 400 K € |
| 16.210 | Luka ZivanovicVoitsberg | Voitsberg | Fundaș | 20 | 400 K € |
| 16.210 | Lukas BjörklundIF Brommapojkarna | IF Brommapojkarna | Mijlocaș | 22 | 400 K € |
| 16.210 | Lukas MalicsekSV Ried | SV Ried | Mijlocaș | 27 | 400 K € |
| 16.210 | Lukas MatejkaFC Silon Táborsko | FC Silon Táborsko | Atacant | 28 | 400 K € |
| 16.210 | Lukas SchleimerWehen Wiesbaden | Wehen Wiesbaden | Mijlocaș | 26 | 400 K € |
| 16.210 | Lukas WatkowiakSt. Gallen | St. Gallen | Portar | 30 | 400 K € |
| 16.210 | LH Luke HarrisWigan Athletic | Wigan Athletic | Mijlocaș | 21 | 400 K € |
| 16.210 | LT Léo TilicaAl Jeel | Al Jeel | Mijlocaș | 31 | 400 K € |
| 16.210 | Maj MittendorferYelimay | Yelimay | Fundaș | 26 | 400 K € |
| 16.210 | Majed QasheeshAl-Nassr | Al-Nassr | Fundaș | 24 | 400 K € |
| 16.210 | Makan AïkoMotor Lublin | Motor Lublin | Atacant | 25 | 400 K € |
| 16.210 | Maksym ChekhObolon Kyiv | Obolon Kyiv | Mijlocaș | 27 | 400 K € |
| 16.210 | Maksym SmiyanVeres Rivne | Veres Rivne | Fundaș | 24 | 400 K € |
| 16.210 | Malek IshuayedKriens | Kriens | Mijlocaș | 19 | 400 K € |
| 16.210 | Mamadou SyllaAl-Riyadh | Al-Riyadh | Atacant | 32 | 400 K € |
| 16.210 | Mame ThiamÇorum | Çorum | Atacant | 34 | 400 K € |
| 16.210 | ManchaChapecoense | Chapecoense | Fundaș | 25 | 400 K € |
| 16.210 | Manuel FernándezTigre | Tigre | Atacant | 22 | 400 K € |
| 16.210 | Marat KhametovAkron | Akron | Fundaș | 18 | 400 K € |
| 16.210 | Marc SantosLevante | Levante | Fundaș | 16 | 400 K € |
| 16.210 | Marcel KrajewskiWidzew Łódź | Widzew Łódź | Fundaș | 22 | 400 K € |
| 16.210 | Marcel StefaniakWarta Poznań | Warta Poznań | Fundaș | 26 | 400 K € |
| 16.210 | Marcin WasielewskiGKS Katowice | GKS Katowice | Fundaș | 32 | 400 K € |
| 16.210 | MarcinhoCriciúma | Criciúma | Fundaș | 30 | 400 K € |
| 16.210 | Marco LadisaTrento | Trento | Atacant | 20 | 400 K € |
| 16.210 | Marco VerrattiAl-Duhail SC | Al-Duhail SC | Mijlocaș | 34 | 400 K € |
| 16.210 | Marco WeymansBeerschot | Beerschot | Fundaș | 29 | 400 K € |
| 16.210 | MB Marcus BrowneAFC Wimbledon | AFC Wimbledon | Atacant | 28 | 400 K € |
| 16.210 | Marek UjlakySpartak Trnava | Spartak Trnava | Fundaș | 22 | 400 K € |