| 20.476 | Samuil TsonovBotev Plovdiv |  Botev Plovdiv | Atacant | 18 | 300 K € |
| 20.476 | Sander TovstikFlora Tallinn |  Flora Tallinn | Fundaș | 20 | 300 K € |
| 20.476 | Santiago CórdobaDeportivo Pasto |  Deportivo Pasto | Atacant | 29 | 300 K € |
| 20.476 | Santiago PatroniPanthrakikos Komotini |  Panthrakikos Komotini | Mijlocaș | 24 | 300 K € |
| 20.476 | SU Santiago UrrutiaDeportes Tolima |  Deportes Tolima | Atacant | 19 | 300 K € |
| 20.476 | Sanzhar SansyzbaevYelimay |  Yelimay | Fundaș | 18 | 300 K € |
| 20.476 | Sarpreet SinghFarense |  Farense | Mijlocaș | 27 | 300 K € |
| 20.476 | SM Sasha ManciniLumezzane |  Lumezzane | Fundaș | 22 | 300 K € |
| 20.476 | Saverio D'OnofrioDesenzano |  Desenzano | Atacant | 19 | 300 K € |
| 20.476 | Savvas MouzakisKalamata |  Kalamata | Atacant | 22 | 300 K € |
| 20.476 | SS Sayha SehaPerugia |  Perugia | Atacant | 21 | 300 K € |
| 20.476 | Saúl del CerroBurgos |  Burgos | Fundaș | 22 | 300 K € |
| 20.476 | Scott WhartonBlackburn Rovers |  Blackburn Rovers | Fundaș | 29 | 300 K € |
| 20.476 | Sead IslamovićPyunik |  Pyunik | Mijlocaș | 27 | 300 K € |
| 20.476 | Seb Palmer-HouldenMotherwell |  Motherwell | Atacant | 22 | 300 K € |
| 20.476 | SH Sebastian HerbutMiedź Legnica |  Miedź Legnica | Atacant | 18 | 300 K € |
| 20.476 | Sebastian TregarthenBirmingham Legion FC |  Birmingham Legion FC | Atacant | 26 | 300 K € |
| 20.476 | Sebastián EsparzaTapatío |  Tapatío | Fundaș | 22 | 300 K € |
| 20.476 | Sebastián MedinaTigre |  Tigre | Mijlocaș | 26 | 300 K € |
| 20.476 | Seif TekaWadi Degla FC |  Wadi Degla FC | Fundaș | 35 | 300 K € |
| 20.476 | SD Sekou DjanbouRacing de Ferrol |  Racing de Ferrol | Mijlocaș | — | 300 K € |
| 20.476 | SS Selton SánchezAthletic Club B |  Athletic Club B | Mijlocaș | 19 | 300 K € |
| 20.476 | SK Semih KaraVfB Stuttgart II |  VfB Stuttgart II | Fundaș | 21 | 300 K € |
| 20.476 | Senne VugtsFC Dordrecht |  FC Dordrecht | Mijlocaș | 19 | 300 K € |
| 20.476 | Seny DiengAtromitos |  Atromitos | Portar | 31 | 300 K € |
| 20.476 | SS Sergei SamokVeles Moscow |  Veles Moscow | Portar | 25 | 300 K € |
| 20.476 | Sergey KochkanyanSardarapat |  Sardarapat | Fundaș | 23 | 300 K € |
| 20.476 | Sergey MuradyanNoah |  Noah | Fundaș | 22 | 300 K € |
| 20.476 | SL Sergi LópezCacereño |  Cacereño | Fundaș | 23 | 300 K € |
| 20.476 | Sergi PuigGirona |  Girona | Portar | 27 | 300 K € |
| 20.476 | Sergio AragonesesTenerife |  Tenerife | Portar | 22 | 300 K € |
| 20.476 | Sergio ÁlvarezEibar |  Eibar | Mijlocaș | 34 | 300 K € |
| 20.476 | Sessi D'AlmeidaNeftçi |  Neftçi | Mijlocaș | 30 | 300 K € |
| 20.476 | SC Sevo CikoAlbinoLeffe |  AlbinoLeffe | Mijlocaș | 28 | 300 K € |
| 20.476 | Shahar PivenHapoel Tel Aviv |  Hapoel Tel Aviv | Fundaș | 31 | 300 K € |
| 20.476 | Sho InagakiNagoya Grampus⚽ |  Nagoya Grampus | Mijlocaș | 34 | 300 K € |
| 20.476 | Shuhei TokumotoNagoya Grampus⚽ | Nagoya Grampus | Fundaș | 31 | 300 K € |
| 20.476 | Shungo SugiuraNagoya Grampus⚽ | Nagoya Grampus | Atacant | 20 | 300 K € |
| 20.476 | Shūichi GondaVissel Kobe |  Vissel Kobe | Portar | 37 | 300 K € |
| 20.476 | Sid Ahmed AissaouiCR Temouchent |  CR Temouchent | Mijlocaș | 21 | 300 K € |
| 20.476 | SJ Sikhusele JoyiMilford FC |  Milford FC | Mijlocaș | 26 | 300 K € |
| 20.476 | Silvio GoričanIstra 1961 |  Istra 1961 | Mijlocaș | 26 | 300 K € |
| 20.476 | SilvérioLusitânia Lourosa |  Lusitânia Lourosa | Fundaș | 30 | 300 K € |
| 20.476 | Simen JuklerødDAC Dunajská Streda |  DAC Dunajská Streda | Fundaș | 32 | 300 K € |
| 20.476 | Simon BammensFK Pardubice |  FK Pardubice | Fundaș | 28 | 300 K € |
| 20.476 | Simon BengtssonHelsingborg |  Helsingborg | Fundaș | 22 | 300 K € |
| 20.476 | SC Simone ComelliGiana Erminio |  Giana Erminio | Mijlocaș | 27 | 300 K € |
| 20.476 | SL Simone LeonardiCampobasso |  Campobasso | Atacant | 21 | 300 K € |
| 20.476 | Simone MazzocchiSpezia |  Spezia | Atacant | 28 | 300 K € |
| 20.476 | Simone PieracciniCesena |  Cesena | Fundaș | — | 300 K € |
