| 18.073 | Pau FerrerUnionistas de Salamanca | Unionistas de Salamanca | Atacant | 23 | 350 K € |
| 18.073 | Paul IzzoRanders | Randers | Portar | 31 | 350 K € |
| 18.073 | Paul SchollKarlsruher SC | Karlsruher SC | Fundaș | 20 | 350 K € |
| 18.073 | PR Paulo Torres RojasCoquimbo Unido | Coquimbo Unido | Mijlocaș | 18 | 350 K € |
| 18.073 | PedrinhoFeirense | Feirense | Atacant | 22 | 350 K € |
| 18.073 | Pedro BenitoCultural Leonesa | Cultural Leonesa | Atacant | 26 | 350 K € |
| 18.073 | Pedro LópezCeuta | Ceuta | Portar | 31 | 350 K € |
| 18.073 | PM Pedro MartinsSport Recife | Sport Recife | Mijlocaș | — | 350 K € |
| 18.073 | Pedro OliveiraUnião de Leiria | União de Leiria | Atacant | 21 | 350 K € |
| 18.073 | Peio HuestamendiaAthletic Club B | Athletic Club B | Atacant | 20 | 350 K € |
| 18.073 | Pepe CastañoGS Marko | GS Marko | Fundaș | 27 | 350 K € |
| 18.073 | PR Peru RuizReal Unión | Real Unión | Atacant | 25 | 350 K € |
| 18.073 | Petar MarinovCSKA 1948 | CSKA 1948 | Portar | 26 | 350 K € |
| 18.073 | Philip FahrnerSaarbrücken | Saarbrücken | Fundaș | 23 | 350 K € |
| 18.073 | Philipp KühnApollon Limassol | Apollon Limassol | Portar | 34 | 350 K € |
| 18.073 | Philipp WiesingerAustria Wien | Austria Wien | Fundaș | 32 | 350 K € |
| 18.073 | Philippe CoutinhoSantos⚽ | Santos | Mijlocaș | 34 | 350 K € |
| 18.073 | Phillip HovlandEgersund | Egersund | Fundaș | 20 | 350 K € |
| 18.073 | Promise MeligaKFUM | KFUM | Mijlocaș | 19 | 350 K € |
| 18.073 | Prosper AhiabuFC Inter | FC Inter | Mijlocaș | 27 | 350 K € |
| 18.073 | Pylyp BudkivskyiZorya Luhansk | Zorya Luhansk | Atacant | 34 | 350 K € |
| 18.073 | Quenzi HuermanLouisville City FC | Louisville City FC | Atacant | 25 | 350 K € |
| 18.073 | QB Quicala BariPonferradina | Ponferradina | Atacant | 24 | 350 K € |
| 18.073 | Quique RibesCelta Fortuna | Celta Fortuna | Fundaș | 22 | 350 K € |
| 18.073 | RH Rabee HassanAl Wasl | Al Wasl | Atacant | — | 350 K € |
| 18.073 | Ramon GuzzoAarau | Aarau | Fundaș | 22 | 350 K € |
| 18.073 | Ramón MartínezReal Valladolid | Real Valladolid | Fundaș | 24 | 350 K € |
| 18.073 | RP Ramón PalomaresPiratas | Piratas | Fundaș | 22 | 350 K € |
| 18.073 | Ramón PasquelAtlético Morelia | Atlético Morelia | Portar | 30 | 350 K € |
| 18.073 | Raul TalaricoVicenza | Vicenza | Mijlocaș | 24 | 350 K € |
| 18.073 | Raul TassoniCatanzaro | Catanzaro | Fundaș | 19 | 350 K € |
| 18.073 | Reda BenchaaJS Kabylie | JS Kabylie | Fundaș | 24 | 350 K € |
| 18.073 | RE Reda ErgouaiPontevedra | Pontevedra | Fundaș | 23 | 350 K € |
| 18.073 | RA Rhani AbdennourSaarbrücken | Saarbrücken | Fundaș | 21 | 350 K € |
| 18.073 | Ricardo CaraballoSarajevo | Sarajevo | Atacant | 22 | 350 K € |
| 18.073 | Ricardo GossMamelodi Sundowns FC | Mamelodi Sundowns FC | Portar | 32 | 350 K € |
| 18.073 | Riccardo RebaudoAlcione Milano | Alcione Milano | Mijlocaș | 21 | 350 K € |
| 18.073 | RA Richie AmanLoudoun United FC | Loudoun United FC | Atacant | 22 | 350 K € |
| 18.073 | RH Riley HoranAFC Wimbledon | AFC Wimbledon | Fundaș | 19 | 350 K € |
| 18.073 | Riyane AkacemCR Bélouizdad | CR Bélouizdad | Fundaș | 27 | 350 K € |
| 18.073 | Rober GonzálezAlbacete⚽ | Albacete | Mijlocaș | 25 | 350 K € |
| 18.073 | Roberto RaychevSlavia | Slavia | Atacant | 20 | 350 K € |
| 18.073 | RA Robin AshamuAFC Wimbledon | AFC Wimbledon | Mijlocaș | — | 350 K € |
| 18.073 | Robin GolliardYverdon | Yverdon | Atacant | 27 | 350 K € |
| 18.073 | Robin VoisineAustria Lustenau | Austria Lustenau | Fundaș | 24 | 350 K € |
| 18.073 | Rodney Elongo-YomboRheindorf Altach | Rheindorf Altach | Atacant | 25 | 350 K € |
| 18.073 | Rodrigo ChagasJuventud de las Piedras | Juventud de las Piedras | Mijlocaș | 23 | 350 K € |
| 18.073 | Rodrigo UreñaMillonarios | Millonarios | Mijlocaș | 33 | 350 K € |
| 18.073 | R RogérioKapaz | Kapaz | Portar | 27 | 350 K € |
| 18.073 | Rok BržanAscoli | Ascoli | Portar | 22 | 350 K € |