| 22.068 | Seif BenrabahJS Kabylie |  JS Kabylie | Portar | 23 | 275 K € |
| 22.068 | SS Sekou SonkoPetrojet-Suez |  Petrojet-Suez | Atacant | — | 275 K € |
| 22.068 | Sen TakagiShimizu S-Pulse |  Shimizu S-Pulse | Fundaș | 24 | 275 K € |
| 22.068 | Seniko DouaHorsens |  Horsens | Fundaș | 25 | 275 K € |
| 22.068 | SC Serafino CalzoneGuidonia Montecelio |  Guidonia Montecelio | Mijlocaș | 21 | 275 K € |
| 22.068 | SL Sergej LevakAtalanta U23 |  Atalanta U23 | Mijlocaș | 20 | 275 K € |
| 22.068 | SA Sergi ArmeroSant Andreu |  Sant Andreu | Atacant | 24 | 275 K € |
| 22.068 | SS Sergi SerranoSant Andreu | Sant Andreu | Atacant | 26 | 275 K € |
| 22.068 | Sergio BarloccoTrento |  Trento | Portar | 22 | 275 K € |
| 22.068 | SC Sergio CosentinoGrosseto |  Grosseto | Atacant | 19 | 275 K € |
| 22.068 | Sergio KalajSpezia |  Spezia | Fundaș | 26 | 275 K € |
| 22.068 | SN Sergio NietoPonferradina |  Ponferradina | Fundaș | 27 | 275 K € |
| 22.068 | Sergio Ors NavarroUnion Omaha |  Union Omaha | Mijlocaș | 25 | 275 K € |
| 22.068 | Serigne DemeFC Volendam |  FC Volendam | Atacant | 21 | 275 K € |
| 22.068 | Setigui KaramokoSepsi OSK |  Sepsi OSK | Fundaș | 27 | 275 K € |
| 22.068 | SB Seyfeddine BitamOlympique Akbou |  Olympique Akbou | Atacant | — | 275 K € |
| 22.068 | Shane MaroodzaSarajevo |  Sarajevo | Fundaș | 22 | 275 K € |
| 22.068 | Sheddy BarglanFC Den Bosch⚽ |  FC Den Bosch | Fundaș | 24 | 275 K € |
| 22.068 | ShefoNational Bank |  National Bank | Fundaș | — | 275 K € |
| 22.068 | Shelton GuillaumeVersailles |  Versailles | Atacant | 29 | 275 K € |
| 22.068 | SK Shinnosuke KatsushimaGimnàstic |  Gimnàstic | Atacant | 23 | 275 K € |
| 22.068 | Shintaro NagoAvispa Fukuoka |  Avispa Fukuoka | Mijlocaș | 30 | 275 K € |
| 22.068 | Shion InoueJúbilo Iwata⚽ |  Júbilo Iwata | Mijlocaș | 29 | 275 K € |
| 22.068 | Shoji ToyamaHokkaido Consadole Sapporo |  Hokkaido Consadole Sapporo | Atacant | 24 | 275 K € |
| 22.068 | Shoma TakayoshiVanraure Hachinohe |  Vanraure Hachinohe | Mijlocaș | 26 | 275 K € |
| 22.068 | Shu IkedoFagiano Okayama |  Fagiano Okayama | Fundaș | 20 | 275 K € |
| 22.068 | Shōhei TakedaShonan Bellmare |  Shonan Bellmare | Mijlocaș | 32 | 275 K € |
| 22.068 | Sidiki CamaraEtoile Carouge |  Etoile Carouge | Mijlocaș | 24 | 275 K € |
| 22.068 | Sidney LimaPartizan |  Partizan | Fundaș | 29 | 275 K € |
| 22.068 | Siem Eyob-AbrahaCracovia |  Cracovia | Atacant | 18 | 275 K € |
| 22.068 | Silas PrüfrockGreuther Fürth |  Greuther Fürth | Portar | 21 | 275 K € |
| 22.068 | Silvan BrökerFC Den Bosch | FC Den Bosch | Fundaș | 21 | 275 K € |
| 22.068 | SS Silvan SidlerLecco |  Lecco | Fundaș | 28 | 275 K € |
| 22.068 | SB Silvano BiggiPineto |  Pineto | Atacant | 20 | 275 K € |
| 22.068 | Silviu BalaureFC Argeș Pitești |  FC Argeș Pitești | Mijlocaș | 30 | 275 K € |
| 22.068 | Simen Vatne HaramAalesund |  Aalesund | Fundaș | 21 | 275 K € |
| 22.068 | Simeon VasilevArda |  Arda | Fundaș | 21 | 275 K € |
| 22.068 | SK Simon KalambayiThionville Lusitanos |  Thionville Lusitanos | Atacant | 21 | 275 K € |
| 22.068 | Simon LorenzIngolstadt |  Ingolstadt | Fundaș | 29 | 275 K € |
| 22.068 | Simon Nesler-TäublAustria Salzburg |  Austria Salzburg | Portar | 21 | 275 K € |
| 22.068 | Simon StükerRanders |  Randers | Fundaș | 19 | 275 K € |
| 22.068 | SA Simone AscioneVis Pesaro |  Vis Pesaro | Atacant | 21 | 275 K € |
| 22.068 | SA Simone AurilettoRenate |  Renate | Fundaș | 27 | 275 K € |
| 22.068 | SB Simone BonettiReggiana |  Reggiana | Fundaș | 22 | 275 K € |
| 22.068 | Simone DaviSüdtirol |  Südtirol | Fundaș | 27 | 275 K € |
| 22.068 | Simone GiorgeschiSpezia | Spezia | Fundaș | 22 | 275 K € |
| 22.068 | SI Simone IanesiPianese |  Pianese | Atacant | 24 | 275 K € |
| 22.068 | Slobodan SladojevićMačva Šabac |  Mačva Šabac | Fundaș | 24 | 275 K € |
| 22.068 | SG Sofiane GomisCaen |  Caen | Atacant | 18 | 275 K € |
| 22.068 | SB Sohaib BoulayouneAtlètic Escaldes |  Atlètic Escaldes | Mijlocaș | 20 | 275 K € |
