| 20.476 | Kokoro KobayashiVegalta Sendai |  Vegalta Sendai | Atacant | 26 | 300 K € |
| 20.476 | Konstantinos ProvydakisAthens Kallithea FC |  Athens Kallithea FC | Fundaș | 30 | 300 K € |
| 20.476 | Konstantinos StylianouApollon Limassol |  Apollon Limassol | Portar | 21 | 300 K € |
| 20.476 | Koshi OsakiMito HollyHock |  Mito HollyHock | Mijlocaș | 28 | 300 K € |
| 20.476 | Koshiro UdaYokohama FC |  Yokohama FC | Mijlocaș | 22 | 300 K € |
| 20.476 | Kristijan ČabrajićLokomotiva |  Lokomotiva | Fundaș | 22 | 300 K € |
| 20.476 | Kristóf PappPaks |  Paks | Mijlocaș | 33 | 300 K € |
| 20.476 | KJ Kristófer JónssonReggiana |  Reggiana | Mijlocaș | 23 | 300 K € |
| 20.476 | Kryštof KarbanFK Jablonec |  FK Jablonec | Fundaș | — | 300 K € |
| 20.476 | Kyano KwintDe Graafschap |  De Graafschap | Atacant | 20 | 300 K € |
| 20.476 | Kyle HiebertSt. Louis City SC |  St. Louis City SC | Fundaș | 29 | 300 K € |
| 20.476 | Kyrylo DryshlyukZorya Luhansk |  Zorya Luhansk | Mijlocaș | 27 | 300 K € |
| 20.476 | KákáAcadémica |  Académica | Fundaș | 34 | 300 K € |
| 20.476 | Lachlan RoseDundee United |  Dundee United | Atacant | 27 | 300 K € |
| 20.476 | LK Lahcen KabiriWidad Temara |  Widad Temara | Fundaș | 29 | 300 K € |
| 20.476 | Lalas AbubakarFC Dallas |  FC Dallas | Fundaș | 31 | 300 K € |
| 20.476 | Lars DietzPatro Eisden |  Patro Eisden | Fundaș | 29 | 300 K € |
| 20.476 | Lars LokotschIngolstadt |  Ingolstadt | Atacant | 30 | 300 K € |
| 20.476 | Lasse RosenboomHolstein Kiel |  Holstein Kiel | Fundaș | 24 | 300 K € |
| 20.476 | LP Lauri PennaVfB Stuttgart II |  VfB Stuttgart II | Mijlocaș | 20 | 300 K € |
| 20.476 | Lautaro MontenegroAl Wahda |  Al Wahda | Fundaș | 21 | 300 K € |
| 20.476 | Lazar MijovićČukarički |  Čukarički | Mijlocaș | 23 | 300 K € |
| 20.476 | Leandro González PírezEstudiantes |  Estudiantes | Fundaș | 34 | 300 K € |
| 20.476 | Leandro VilelaAtlético-GO |  Atlético-GO | Mijlocaș | 31 | 300 K € |
| 20.476 | Lebo MothibaMamelodi Sundowns FC |  Mamelodi Sundowns FC | Atacant | 30 | 300 K € |
| 20.476 | Lenn JastremskiAustria Lustenau |  Austria Lustenau | Atacant | 25 | 300 K € |
| 20.476 | Leo MascaróUnião de Leiria |  União de Leiria | Fundaș | 23 | 300 K € |
| 20.476 | Leon BaldiDesenzano |  Desenzano | Fundaș | 23 | 300 K € |
| 20.476 | LK Leon KuglandMeppen |  Meppen | Fundaș | 27 | 300 K € |
| 20.476 | Leon OpitzVfL Osnabrück |  VfL Osnabrück | Atacant | 21 | 300 K € |
| 20.476 | Leon ReichardtHansa Rostock |  Hansa Rostock | Fundaș | 22 | 300 K € |
| 20.476 | LT Leon TasovPreussen Münster |  Preussen Münster | Mijlocaș | 21 | 300 K € |
| 20.476 | LD Leonardo D'AlessioNovara |  Novara | Fundaș | 22 | 300 K € |
| 20.476 | LG Leonardo GrazianiPescara |  Pescara | Mijlocaș | 21 | 300 K € |
| 20.476 | Leonardo KoutrisCelje |  Celje | Fundaș | 31 | 300 K € |
| 20.476 | Leonardo LoriaPisa |  Pisa | Portar | 27 | 300 K € |
| 20.476 | LP Leonardo PedicilloFolgore Caratese |  Folgore Caratese | Mijlocaș | 23 | 300 K € |
| 20.476 | Leonardo PiranPro Vercelli |  Pro Vercelli | Fundaș | 23 | 300 K € |
| 20.476 | LZ Leonardo ZarpellonCarpi |  Carpi | Mijlocaș | 27 | 300 K € |
| 20.476 | Leonel PrietoRànger's |  Rànger's | Atacant | 25 | 300 K € |
| 20.476 | Li MoyuChengdu Rongcheng |  Chengdu Rongcheng | Mijlocaș | 21 | 300 K € |
| 20.476 | Li XinxiangShanghai Port |  Shanghai Port | Atacant | 20 | 300 K € |
| 20.476 | Liam HermeshGrazer AK |  Grazer AK | Mijlocaș | 22 | 300 K € |
| 20.476 | Lino TempelmannEintracht Braunschweig |  Eintracht Braunschweig | Mijlocaș | 27 | 300 K € |
| 20.476 | Linus BorgströmFalkenbergs FF |  Falkenbergs FF | Fundaș | 25 | 300 K € |
| 20.476 | Lluís LópezAlbacete⚽ |  Albacete | Fundaș | 29 | 300 K € |
| 20.476 | LE Lorenz EnderSonnenhof Großaspach |  Sonnenhof Großaspach | Atacant | 25 | 300 K € |
| 20.476 | Lorenzo CoutureClub Atletico Peñarol |  Club Atletico Peñarol | Mijlocaș | 21 | 300 K € |
| 20.476 | LP Lorenzo Da PozzoRavenna |  Ravenna | Mijlocaș | 22 | 300 K € |
| 20.476 | LS Lorenzo Di StefanoTorres |  Torres | Atacant | 24 | 300 K € |
