| 19.188 | LM Lorenzo MenegazzoLumezzane | Lumezzane | Mijlocaș | 21 | 325 K € |
| 19.188 | LM Lorenzo MihaliLecco | Lecco | Mijlocaș | 20 | 325 K € |
| 19.188 | Lorenzo MontiTemperley | Temperley | Fundaș | 28 | 325 K € |
| 19.188 | Lounes AdjoutES Ben Aknoun | ES Ben Aknoun | Atacant | 24 | 325 K € |
| 19.188 | Luan SimnicaKSC Lokeren | KSC Lokeren | Mijlocaș | 22 | 325 K € |
| 19.188 | Lubambo Musonda1. FC Magdeburg | 1. FC Magdeburg | Fundaș | 31 | 325 K € |
| 19.188 | Luc EssienaEtoile Carouge | Etoile Carouge | Mijlocaș | 22 | 325 K € |
| 19.188 | LA Luca AmaradioJuventus Next Gen | Juventus Next Gen | Atacant | 21 | 325 K € |
| 19.188 | LB Luca BeherSaarbrücken | Saarbrücken | Fundaș | 20 | 325 K € |
| 19.188 | Luca D'AndreaCesena | Cesena | Atacant | 22 | 325 K € |
| 19.188 | Luca HasslerWolfsberger AC | Wolfsberger AC | Atacant | 22 | 325 K € |
| 19.188 | Luca HerrmannDynamo Dresden | Dynamo Dresden | Mijlocaș | 27 | 325 K € |
| 19.188 | LM Luca MagazzúGiana Erminio | Giana Erminio | Atacant | 23 | 325 K € |
| 19.188 | Luca MoisaReal Salt Lake | Real Salt Lake | Mijlocaș | 18 | 325 K € |
| 19.188 | Lucas HermesJahn Regensburg | Jahn Regensburg | Atacant | 26 | 325 K € |
| 19.188 | Lucas LavalléeSaint-Étienne | Saint-Étienne | Portar | 23 | 325 K € |
| 19.188 | Lucas MichalCercle Brugge | Cercle Brugge | Atacant | 21 | 325 K € |
| 19.188 | LR Lucas ReisSão Bernardo | São Bernardo | Atacant | 25 | 325 K € |
| 19.188 | Lucas RibeiroNovorizontino | Novorizontino | Portar | 28 | 325 K € |
| 19.188 | Lucas RibeiroGoiás⚽ | Goiás | Fundaș | 27 | 325 K € |
| 19.188 | Lucas SouzaAl Wasl | Al Wasl | Fundaș | 20 | 325 K € |
| 19.188 | LC Luigi CastegnaroArzignano Valchiampo | Arzignano Valchiampo | Mijlocaș | 19 | 325 K € |
| 19.188 | Luigi SameleGiana Erminio | Giana Erminio | Atacant | 24 | 325 K € |
| 19.188 | Luis MarquinezAtlético Nacional | Atlético Nacional | Portar | 23 | 325 K € |
| 19.188 | Luis MurielJunior | Junior | Atacant | 35 | 325 K € |
| 19.188 | Luis QuinteroTorreense | Torreense | Atacant | 22 | 325 K € |
| 19.188 | Luka DidulicaUrawa Red Diamonds | Urawa Red Diamonds | Fundaș | 19 | 325 K € |
| 19.188 | Luka KharatishviliFK Pardubice | FK Pardubice | Portar | 23 | 325 K € |
| 19.188 | Luka SerdarOFK Vrsac | OFK Vrsac | Mijlocaș | 22 | 325 K € |
| 19.188 | Luka SuboticFK Spartak Subotica | FK Spartak Subotica | Fundaș | 23 | 325 K € |
| 19.188 | LE Lukas EixlerFortuna Düsseldorf | Fortuna Düsseldorf | Mijlocaș | 23 | 325 K € |
| 19.188 | Lukas SozaCoquimbo Unido | Coquimbo Unido | Fundaș | 28 | 325 K € |
| 19.188 | Lukas SpendlhoferTSV Hartberg | TSV Hartberg | Fundaș | 33 | 325 K € |
| 19.188 | Lukáš MikulajTrenčín | Trenčín | Atacant | 21 | 325 K € |
| 19.188 | Lukáš ZimaPetrolul Ploiești | Petrolul Ploiești | Portar | 32 | 325 K € |
| 19.188 | LF Léo FernandesBalzan | Balzan | Fundaș | 30 | 325 K € |
| 19.188 | Léo JabáSão Bernardo | São Bernardo | Atacant | 28 | 325 K € |
| 19.188 | Léo LangSão Bernardo | São Bernardo | Portar | 28 | 325 K € |
| 19.188 | Léo TocantinsAtlético-GO | Atlético-GO | Atacant | 27 | 325 K € |
| 19.188 | Mads KikkenborgMolde | Molde | Portar | 27 | 325 K € |
| 19.188 | Mads SandeKongsvinger | Kongsvinger | Mijlocaș | 28 | 325 K € |
| 19.188 | Maedine MakhloufiDunkerque | Dunkerque | Fundaș | 21 | 325 K € |
| 19.188 | Mahamadou BaKapaz | Kapaz | Mijlocaș | 27 | 325 K € |
| 19.188 | Mahmoud OkalAsyut Petroleum | A Asyut Petroleum | Fundaș | 32 | 325 K € |
| 19.188 | Maksimilian SkvortsovFCI Levadia | FCI Levadia | Mijlocaș | 18 | 325 K € |
| 19.188 | Maksym ZaderakaBukovyna Chernivtsi | Bukovyna Chernivtsi | Mijlocaș | 32 | 325 K € |
| 19.188 | MB Malik BatmazPreussen Münster | Preussen Münster | Atacant | 26 | 325 K € |
| 19.188 | Malomo AyodejiDinamo City | Dinamo City | Mijlocaș | 22 | 325 K € |
| 19.188 | MS Mamadou SyMB Rouissat | MB Rouissat | Atacant | — | 325 K € |
| 19.188 | Mamady BangréSumgayit | Sumgayit | Atacant | 25 | 325 K € |