| 17.099 | Shim MheukaCeltic | Celtic | Atacant | 19 | 375 K € |
| 17.099 | Shingo OmoriHokkaido Consadole Sapporo | Hokkaido Consadole Sapporo | Atacant | 25 | 375 K € |
| 17.099 | Sho SasakiSanfrecce Hiroshima | Sanfrecce Hiroshima | Fundaș | 37 | 375 K € |
| 17.099 | Shota NishinoHokkaido Consadole Sapporo | Hokkaido Consadole Sapporo | Fundaș | 22 | 375 K € |
| 17.099 | Simo KeddariAl-Arabi | Al-Arabi | Fundaș | 21 | 375 K € |
| 17.099 | Simón EscobarVélez Sarsfield | Vélez Sarsfield | Fundaș | 17 | 375 K € |
| 17.099 | SK Siriman KonatéMC Alger | MC Alger | Atacant | 22 | 375 K € |
| 17.099 | Siyabonga NdebeleSiwelele | Siwelele | Fundaș | 21 | 375 K € |
| 17.099 | So KawaharaKawasaki Frontale | Kawasaki Frontale | Mijlocaș | 28 | 375 K € |
| 17.099 | Soslan KagermazovDynamo Makhachkala | Dynamo Makhachkala | Fundaș | 30 | 375 K € |
| 17.099 | Souleymane DiabyWinterthur | Winterthur | Fundaș | 27 | 375 K € |
| 17.099 | Soumaïla SyllaReims | Reims | Portar | 22 | 375 K € |
| 17.099 | Stanislav MagkeyevFakel | Fakel | Fundaș | 27 | 375 K € |
| 17.099 | Stefan DražićCFR Cluj | CFR Cluj | Atacant | 34 | 375 K € |
| 17.099 | Stefan RanđelovićRadnik Surdulica | Radnik Surdulica | Portar | 27 | 375 K € |
| 17.099 | Stefanos KapinoAEL Limassol | AEL Limassol | Portar | 32 | 375 K € |
| 17.099 | Stelios VallindrasLevadiakos | Levadiakos | Portar | 21 | 375 K € |
| 17.099 | SG Stepan GlotovSKA-Khabarovsk | SKA-Khabarovsk | Atacant | 20 | 375 K € |
| 17.099 | SS Steven SessegnonAFC Wimbledon⚽ | AFC Wimbledon | Fundaș | 26 | 375 K € |
| 17.099 | Stone MamboNoah | Noah | Fundaș | 27 | 375 K € |
| 17.099 | Sydney WathutaOrange County SC⚽ | Orange County SC | Atacant | 22 | 375 K € |
| 17.099 | Sékou DoucouréNantes | Nantes | Fundaș | 21 | 375 K € |
| 17.099 | Sékou KonéLausanne-Sport | Lausanne-Sport | Mijlocaș | 20 | 375 K € |
| 17.099 | TF Tadeas FrydlBaník Ostrava B | Baník Ostrava B | Mijlocaș | 19 | 375 K € |
| 17.099 | TadeuGoiás⚽ | Goiás | Portar | 34 | 375 K € |
| 17.099 | Tahsin JamshidAl-Duhail SC | Al-Duhail SC | Atacant | 20 | 375 K € |
| 17.099 | Taiki YamadaKashima Antlers | Kashima Antlers | Portar | 24 | 375 K € |
| 17.099 | Takuto OshimaNoah | Noah | Mijlocaș | 28 | 375 K € |
| 17.099 | Tao QianglongZhejiang | Zhejiang | Atacant | 24 | 375 K € |
| 17.099 | Taras SakivBukovyna Chernivtsi | Bukovyna Chernivtsi | Fundaș | 28 | 375 K € |
| 17.099 | Tatsunori SakuraiSagan Tosu | Sagan Tosu | Mijlocaș | 24 | 375 K € |
| 17.099 | Tayfun AydoğanBursaspor | Bursaspor | Mijlocaș | 30 | 375 K € |
| 17.099 | TD Taylan DumanViktoria Köln 1904 | Viktoria Köln 1904 | Mijlocaș | 29 | 375 K € |
| 17.099 | TT Tetsuya TakahashiKawasaki Frontale | Kawasaki Frontale | Fundaș | 21 | 375 K € |
| 17.099 | Theodoros ZouliasPanionios | Panionios | Fundaș | 23 | 375 K € |
| 17.099 | Thierry LutondaLa Louvière | La Louvière | Fundaș | 26 | 375 K € |
| 17.099 | Thorsten SchrieblWolfsberger AC | Wolfsberger AC | Mijlocaș | 27 | 375 K € |
| 17.099 | Théo EpaillyBoulogne | Boulogne | Atacant | 27 | 375 K € |
| 17.099 | Tiago Pereira CardosoLa Louvière | La Louvière | Portar | 20 | 375 K € |
| 17.099 | Tiago SáBraga | Braga | Portar | 31 | 375 K € |
| 17.099 | Tibor Gorenc StankovičNafta 1903 | Nafta 1903 | Fundaș | 26 | 375 K € |
| 17.099 | Tim GollerHertha BSC | Hertha BSC | Portar | 21 | 375 K € |
| 17.099 | Tim PricaIFK Norrköping | IFK Norrköping | Atacant | 24 | 375 K € |
| 17.099 | TA Tobi AdeyemoBarnsley | Barnsley | Atacant | 21 | 375 K € |
| 17.099 | Tom LacouxGorica | Gorica | Mijlocaș | 24 | 375 K € |
| 17.099 | Tommy LonerganWaterford | Waterford | Atacant | 22 | 375 K € |
| 17.099 | Tomás TavaresMarítimo | Marítimo | Fundaș | 25 | 375 K € |
| 17.099 | Tsubasa YoshihiraKataller Toyama⚽ | Kataller Toyama | Atacant | 28 | 375 K € |
| 17.099 | Turgay GemicibaşiAdmira Wacker | Admira Wacker | Mijlocaș | 30 | 375 K € |
| 17.099 | Turki Ba Al-JawshAl-Ettifaq | Al-Ettifaq | Portar | 22 | 375 K € |