| 18.073 | Lukáš MasopustFC Slovan Liberec |  FC Slovan Liberec | Mijlocaș | 33 | 350 K € |
| 18.073 | LJ Luther James-WildinStevenage⚽ |  Stevenage | Fundaș | 28 | 350 K € |
| 18.073 | Luís SemedoClermont |  Clermont | Atacant | 23 | 350 K € |
| 18.073 | Léo AndradeRemo |  Remo | Fundaș | 28 | 350 K € |
| 18.073 | Léo BonatiniAtlético de San Luis |  Atlético de San Luis | Atacant | 32 | 350 K € |
| 18.073 | MJ Maciej JaroszewskiBruk-Bet Termalica Nieciecza |  Bruk-Bet Termalica Nieciecza | Fundaș | 19 | 350 K € |
| 18.073 | Magnus KirchheinerAarhus Fremad |  Aarhus Fremad | Mijlocaș | 25 | 350 K € |
| 18.073 | MagrãoFortaleza |  Fortaleza | Portar | 26 | 350 K € |
| 18.073 | Mahmoud AshrafZamalek SC |  Zamalek SC | Portar | — | 350 K € |
| 18.073 | MB Mahmoud BolbolZED FC |  ZED FC | Mijlocaș | — | 350 K € |
| 18.073 | MO Mahmoud OukaZED FC | ZED FC | Mijlocaș | — | 350 K € |
| 18.073 | Maksim KhramtsovRotor Volgograd |  Rotor Volgograd | Fundaș | 24 | 350 K € |
| 18.073 | Maksim KuzminSochi |  Sochi | Mijlocaș | 30 | 350 K € |
| 18.073 | Malik AbubakariTorreense |  Torreense | Atacant | 26 | 350 K € |
| 18.073 | MN Mamadou N'DiayeAl Jazira |  Al Jazira | Atacant | 19 | 350 K € |
| 18.073 | Manolis SiopisFatih Karagümrük |  Fatih Karagümrük | Mijlocaș | 32 | 350 K € |
| 18.073 | Manuel MarandaBW Linz |  BW Linz | Fundaș | 29 | 350 K € |
| 18.073 | Marco BertoliPro Vercelli |  Pro Vercelli | Atacant | 27 | 350 K € |
| 18.073 | Marco KrainzIraklis |  Iraklis | Mijlocaș | 29 | 350 K € |
| 18.073 | Marco ManchónCD Extremadura |  CD Extremadura | Mijlocaș | 23 | 350 K € |
| 18.073 | Marco SulznerWolfsberger AC |  Wolfsberger AC | Mijlocaș | 23 | 350 K € |
| 18.073 | Marcos MinaAmérica de Cali |  América de Cali | Fundaș | 27 | 350 K € |
| 18.073 | Marcus MehnertStrømsgodset |  Strømsgodset | Atacant | 29 | 350 K € |
| 18.073 | Marek Havlík1. FC Slovácko |  1. FC Slovácko | Mijlocaș | 31 | 350 K € |
| 18.073 | MJ Marek JanssenRW Essen |  RW Essen | Atacant | 29 | 350 K € |
| 18.073 | MG Mario GarcíaCerro Largo |  Cerro Largo | Mijlocaș | 27 | 350 K € |
| 18.073 | MG Mario GomesVålerenga |  Vålerenga | Fundaș | 19 | 350 K € |
| 18.073 | Mario IlievskiPrishtina |  Prishtina | Atacant | 24 | 350 K € |
| 18.073 | Mario IonițăPetrolul Ploiești |  Petrolul Ploiești | Mijlocaș | 19 | 350 K € |
| 18.073 | Mario ĆužeZrinjski |  Zrinjski | Atacant | 27 | 350 K € |
| 18.073 | Marios PourzitidisDinamo Tbilisi⚽ |  Dinamo Tbilisi | Fundaș | 27 | 350 K € |
| 18.073 | Mark NattaCesena |  Cesena | Fundaș | 23 | 350 K € |
| 18.073 | Marko DijakovicŚląsk Wrocław |  Śląsk Wrocław | Fundaș | 24 | 350 K € |
| 18.073 | Marko RoginićŽilina |  Žilina | Atacant | 31 | 350 K € |
| 18.073 | Marko SapuhaKarpaty Lviv |  Karpaty Lviv | Mijlocaș | 23 | 350 K € |
| 18.073 | Markus HaalandBK Häcken |  BK Häcken | Atacant | 21 | 350 K € |
| 18.073 | MarlonRemo | Remo | Fundaș | 32 | 350 K € |
| 18.073 | Marlon DouglasSport Recife |  Sport Recife | Atacant | 29 | 350 K € |
| 18.073 | Martim TavaresAcadémica |  Académica | Atacant | 23 | 350 K € |
| 18.073 | Martin HellanSandefjord |  Sandefjord | Fundaș | 23 | 350 K € |
| 18.073 | Martin KirilovHJK |  HJK | Mijlocaș | 19 | 350 K € |
| 18.073 | Martin PaskalevArda |  Arda | Fundaș | 24 | 350 K € |
| 18.073 | Marwann NzuziBravo |  Bravo | Fundaș | 22 | 350 K € |
| 18.073 | Marzooq Al-BadwawiHatta |  Hatta | Portar | 22 | 350 K € |
| 18.073 | Matej DelačHorsens |  Horsens | Portar | 34 | 350 K € |
| 18.073 | Mateo BenegasAl-Khaleej |  Al-Khaleej | Atacant | 20 | 350 K € |
| 18.073 | Mateo RiveroBoston River |  Boston River | Fundaș | 22 | 350 K € |
| 18.073 | Mateus PivôAVS |  AVS | Fundaș | 28 | 350 K € |
| 18.073 | Mateusz DziewiatowskiZagłębie Lubin |  Zagłębie Lubin | Mijlocaș | 19 | 350 K € |
| 18.073 | Mateusz LaurynLegia Warsaw |  Legia Warsaw | Fundaș | 18 | 350 K € |
