| 20.476 | LM Lorenzo MalagridaLivorno | L Livorno | Mijlocaș | 23 | 300 K € |
| 20.476 | Lorenzo MeazziPescara | Pescara | Mijlocaș | 25 | 300 K € |
| 20.476 | Lorenzo MilaniDesenzano | Desenzano | Fundaș | 25 | 300 K € |
| 20.476 | LM Lorenzo MorettiNovara | Novara | Fundaș | 24 | 300 K € |
| 20.476 | Lorenzo RomaniCarrarese | Carrarese | Fundaș | 21 | 300 K € |
| 20.476 | LS Lorenzo SabattiniGrosseto | Grosseto | Mijlocaș | 25 | 300 K € |
| 20.476 | Louis AgostiDolomiti Bellunesi | Dolomiti Bellunesi | Mijlocaș | 21 | 300 K € |
| 20.476 | Louis MouquetPadova | Padova | Portar | 22 | 300 K € |
| 20.476 | Luan GadegbekuPau | Pau | Mijlocaș | 19 | 300 K € |
| 20.476 | Luc van KoeverdenPro Vercelli | Pro Vercelli | Fundaș | 21 | 300 K € |
| 20.476 | LB Luca BonassiLivorno | L Livorno | Mijlocaș | 22 | 300 K € |
| 20.476 | LF Luca FalboRavenna | Ravenna | Mijlocaș | 26 | 300 K € |
| 20.476 | LG Luca GaglianoLatina | Latina | Atacant | 26 | 300 K € |
| 20.476 | LL Luca LupanoDesenzano | Desenzano | Mijlocaș | 20 | 300 K € |
| 20.476 | Luca RoversiPergolettese | Pergolettese | Mijlocaș | 19 | 300 K € |
| 20.476 | Lucas AntañónVizela | Vizela | Atacant | 23 | 300 K € |
| 20.476 | Lucas FernandesSão Bernardo | São Bernardo | Mijlocaș | 29 | 300 K € |
| 20.476 | Lucas HedlundGAIS | GAIS | Atacant | 28 | 300 K € |
| 20.476 | Lucas MarquesLondrina | Londrina | Mijlocaș | 31 | 300 K € |
| 20.476 | Lucas NeculGS Marko | GS Marko | Atacant | 27 | 300 K € |
| 20.476 | Lucas NúñezEibar | Eibar | Mijlocaș | 20 | 300 K € |
| 20.476 | Lucas PossignoloZhejiang | Zhejiang | Fundaș | 32 | 300 K € |
| 20.476 | Lucas ShlimonAnagennisi Karditsas | Anagennisi Karditsas | Mijlocaș | 23 | 300 K € |
| 20.476 | LT Lucas TerrerReal Zaragoza | Real Zaragoza | Mijlocaș | 21 | 300 K € |
| 20.476 | Lucky OparaSpokane Velocity FC | Spokane Velocity FC | Fundaș | 26 | 300 K € |
| 20.476 | LucãoChongqing Tonglianglong | Chongqing Tonglianglong | Fundaș | 30 | 300 K € |
| 20.476 | Luis GstreinFC Wacker Innsbruck | FC Wacker Innsbruck | Atacant | 20 | 300 K € |
| 20.476 | Luis LandázuriAtlético Nacional | Atlético Nacional | Mijlocaș | — | 300 K € |
| 20.476 | Luis LópezEibar | Eibar | Portar | 25 | 300 K € |
| 20.476 | LR Luis RuizCancún FC | Cancún FC | Fundaș | 24 | 300 K € |
| 20.476 | LS Luis SprekelmeyerMeppen | Meppen | Fundaș | 24 | 300 K € |
| 20.476 | LuizãoCRB | CRB | Mijlocaș | 28 | 300 K € |
| 20.476 | LM Luka MileticNK Jadran Luka Ploce⚽ | NK Jadran Luka Ploce | Fundaș | 24 | 300 K € |
| 20.476 | Luka PetrovićIF Brommapojkarna | IF Brommapojkarna | Atacant | 25 | 300 K € |
| 20.476 | Luka PopovićRudeš | Rudeš | Mijlocaș | 21 | 300 K € |
| 20.476 | Luka TsulukidzeDinamo Batumi | Dinamo Batumi | Atacant | 22 | 300 K € |
| 20.476 | Lukas DvoracekBaník Ostrava B | Baník Ostrava B | Mijlocaș | 19 | 300 K € |
| 20.476 | LS Lukas SinnLecco | Lecco | Fundaș | 23 | 300 K € |
| 20.476 | Lukas WallnerHansa Rostock | Hansa Rostock | Fundaș | 23 | 300 K € |
| 20.476 | Luke Le RouxCercle Brugge | Cercle Brugge | Mijlocaș | 26 | 300 K € |
| 20.476 | LS Luke SouthwoodBlackpool | Blackpool | Portar | 28 | 300 K € |
| 20.476 | Luuk BreedijkWil | Wil | Atacant | 22 | 300 K € |
| 20.476 | Luís GomesPorto B | Porto B | Fundaș | 21 | 300 K € |
| 20.476 | LG Lynn GismannMeppen | Meppen | Fundaș | 26 | 300 K € |
| 20.476 | Léandre KuavitaBeveren | Beveren | Mijlocaș | 22 | 300 K € |
| 20.476 | LM Léo MillinerCaen | Caen | Mijlocaș | 20 | 300 K € |
| 20.476 | MD MyersTampa Bay Rowdies | Tampa Bay Rowdies | Atacant | 25 | 300 K € |
| 20.476 | MG Macaulay GillespheyBradford City | Bradford City | Fundaș | 30 | 300 K € |
| 20.476 | Macklin FrekeMelbourne City FC | Melbourne City FC | Portar | 27 | 300 K € |
| 20.476 | Mael CorbozGrenoble | Grenoble | Mijlocaș | 32 | 300 K € |