| 17.099 | Lisandru TramoniRouen | Rouen | Atacant | 23 | 375 K € |
| 17.099 | Loren MorónAris | Aris | Atacant | 32 | 375 K € |
| 17.099 | Lorenco VilaDinamo City | Dinamo City | Mijlocaș | 27 | 375 K € |
| 17.099 | Lorents Apold-AasenVålerenga | Vålerenga | Atacant | 19 | 375 K € |
| 17.099 | Lorenzo RiccioFC Dordrecht | FC Dordrecht | Mijlocaș | 20 | 375 K € |
| 17.099 | LA Loris ArmatiUnion Brescia | Union Brescia | Mijlocaș | 22 | 375 K € |
| 17.099 | Lotfi MadjerAl-Arabi | Al-Arabi | Atacant | 24 | 375 K € |
| 17.099 | Louis D'ArrigoMelbourne Victory | Melbourne Victory | Mijlocaș | 25 | 375 K € |
| 17.099 | LP Louis PageLeicester City | Leicester City | Mijlocaș | 18 | 375 K € |
| 17.099 | Louis VerstraetePatro Eisden | Patro Eisden | Mijlocaș | 27 | 375 K € |
| 17.099 | LB Lovis BierschenkWaldhof Mannheim | Waldhof Mannheim | Atacant | 21 | 375 K € |
| 17.099 | LB Luca BazzoliRW Essen | RW Essen | Fundaș | 26 | 375 K € |
| 17.099 | LP Luca PrasseMeppen | Meppen | Atacant | 22 | 375 K € |
| 17.099 | Luca RaimundVfL Osnabrück | VfL Osnabrück | Atacant | 21 | 375 K € |
| 17.099 | Lucas AnjosSporting CP B | Sporting CP B | Atacant | 22 | 375 K € |
| 17.099 | Lucas ErjavšekNafta 1903 | Nafta 1903 | Portar | 22 | 375 K € |
| 17.099 | Lucas LissensRanders | Randers | Fundaș | 25 | 375 K € |
| 17.099 | Lucas MauragisCentral Coast Mariners | Central Coast Mariners | Fundaș | 25 | 375 K € |
| 17.099 | Ludvig TidstrandMjällby AIF | Mjällby AIF | Mijlocaș | 21 | 375 K € |
| 17.099 | Ludwig VraaGrazer AK | Grazer AK | Fundaș | 21 | 375 K € |
| 17.099 | LP Luis PickVfL Bochum | VfL Bochum | Atacant | 19 | 375 K € |
| 17.099 | Luiz FelipeCuiabá | Cuiabá | Mijlocaș | 22 | 375 K € |
| 17.099 | Luka IzderićRadnički Niš | Radnički Niš | Mijlocaș | 20 | 375 K € |
| 17.099 | Lukas GabbichlerFloridsdorfer AC | Floridsdorfer AC | Mijlocaș | 28 | 375 K € |
| 17.099 | LB Luke BrowneNotts County | Notts County | Fundaș | 21 | 375 K € |
| 17.099 | LuquinhasRadomiak Radom | Radomiak Radom | Mijlocaș | 30 | 375 K € |
| 17.099 | Luuk VerheijRoda JC Kerkrade | Roda JC Kerkrade | Fundaș | 21 | 375 K € |
| 17.099 | Léo GaúchoFagiano Okayama | Fagiano Okayama | Atacant | 25 | 375 K € |
| 17.099 | Lóránd PászkaFK Csíkszereda Miercurea Ciuc | FK Csíkszereda Miercurea Ciuc | Fundaș | 30 | 375 K € |
| 17.099 | Mads MikkelsenTromsø | Tromsø | Mijlocaș | 18 | 375 K € |
| 17.099 | Magnus Lankhof DahlbyStabæk | Stabæk | Atacant | 27 | 375 K € |
| 17.099 | MK Makenzie KirkBarnsley | Barnsley | Atacant | 22 | 375 K € |
| 17.099 | Maksim PlotnikovZhenis | Zhenis | Portar | 28 | 375 K € |
| 17.099 | Maksim RadchenkoRostov | Rostov | Fundaș | 19 | 375 K € |
| 17.099 | MB Maksym BoykoZorya Luhansk | Zorya Luhansk | Mijlocaș | 22 | 375 K € |
| 17.099 | Malik HayvalıKayserispor | Kayserispor | Mijlocaș | 21 | 375 K € |
| 17.099 | Malik HenryToronto FC | Toronto FC | Mijlocaș | 24 | 375 K € |
| 17.099 | MP Mangel PrendesReal Avilés CF | Real Avilés CF | Mijlocaș | 25 | 375 K € |
| 17.099 | Manprit SarkariaAustria Wien | Austria Wien | Atacant | 30 | 375 K € |
| 17.099 | MS Mansour SambLa Roche VF | La Roche VF | Atacant | 23 | 375 K € |
| 17.099 | MP Manu PedreñoLogroñés | Logroñés | Fundaș | 26 | 375 K € |
| 17.099 | Manuel EspositoBenevento | Benevento | Portar | 21 | 375 K € |
| 17.099 | MT Marat TlekhugovYenisey Krasnoyarsk | Yenisey Krasnoyarsk | Atacant | 22 | 375 K € |
| 17.099 | MB Marc Kornwachs Barjuan1. FC Nürnberg | 1. FC Nürnberg | Mijlocaș | 17 | 375 K € |
| 17.099 | Marcel BeifusKarlsruher SC | Karlsruher SC | Fundaș | 24 | 375 K € |
| 17.099 | Marcel FrankeKarlsruher SC | Karlsruher SC | Fundaș | 33 | 375 K € |
| 17.099 | Marcelo FloresDeportes Limache | Deportes Limache | Fundaș | 24 | 375 K € |
| 17.099 | Marcin KościeleckiWisła Płock | Wisła Płock | Atacant | 20 | 375 K € |
| 17.099 | Marco CurtoEmpoli | Empoli | Fundaș | 27 | 375 K € |
| 17.099 | Marco GarettoTrento | Trento | Mijlocaș | 25 | 375 K € |