| 23.863 | Lass SangaréFalkenbergs FF |  Falkenbergs FF | Mijlocaș | 24 | 250 K € |
| 23.863 | Lassana DiakoStruga |  Struga | Fundaș | 27 | 250 K € |
| 23.863 | Lasse SteffensenVendsyssel FF |  Vendsyssel FF | Atacant | 30 | 250 K € |
| 23.863 | Laurent KissiedouCharleston Battery |  Charleston Battery | Mijlocaș | 27 | 250 K € |
| 23.863 | Lauri LaineFC Inter |  FC Inter | Mijlocaș | 21 | 250 K € |
| 23.863 | Lautaro BarrazaCancún FC |  Cancún FC | Mijlocaș | 20 | 250 K € |
| 23.863 | Lazar CvijetićIMT Beograd |  IMT Beograd | Atacant | 18 | 250 K € |
| 23.863 | LM Lazar MicicFK Javor-Matis Ivanjica |  FK Javor-Matis Ivanjica | Atacant | 23 | 250 K € |
| 23.863 | Lazar StojanovicAl-Shabab |  Al-Shabab | Fundaș | 21 | 250 K € |
| 23.863 | Lazar TufegdžićQingdao Hainiu |  Qingdao Hainiu | Mijlocaș | 29 | 250 K € |
| 23.863 | Lazar VukovićFA Šiauliai |  FA Šiauliai | Fundaș | 28 | 250 K € |
| 23.863 | LA Leandro AlvesAthletic Club MG |  Athletic Club MG | Atacant | 27 | 250 K € |
| 23.863 | LF Leandro FerreiraAmarante |  Amarante | Atacant | 25 | 250 K € |
| 23.863 | LL Leandro LacunzaHibernians |  Hibernians | Fundaș | 29 | 250 K € |
| 23.863 | LN Lee NdlovuNotts County |  Notts County | Atacant | 31 | 250 K € |
| 23.863 | LM Lehlogonolo MojelaSekhukhune United |  Sekhukhune United | Atacant | 30 | 250 K € |
| 23.863 | LP Lenny PirringuelQuevilly |  Quevilly | Mijlocaș | 22 | 250 K € |
| 23.863 | Leo LifIFK Norrköping |  IFK Norrköping | Mijlocaș | 21 | 250 K € |
| 23.863 | Leo MätzlerJahn Regensburg |  Jahn Regensburg | Fundaș | 24 | 250 K € |
| 23.863 | LS Leon SchuererSonnenhof Großaspach |  Sonnenhof Großaspach | Atacant | 19 | 250 K € |
| 23.863 | Leon SommerTSV Havelse |  TSV Havelse | Mijlocaș | 25 | 250 K € |
| 23.863 | Leonard OwusuFredrikstad |  Fredrikstad | Mijlocaș | 29 | 250 K € |
| 23.863 | LB Leonardo BovoInter U23 |  Inter U23 | Mijlocaș | 21 | 250 K € |
| 23.863 | LB Leonardo Di BlasioGuidonia Montecelio |  Guidonia Montecelio | Mijlocaș | 19 | 250 K € |
| 23.863 | LC Leonardo Di CosmoPianese |  Pianese | Mijlocaș | 28 | 250 K € |
| 23.863 | Leonardo HerediaPlatense |  Platense | Mijlocaș | 30 | 250 K € |
| 23.863 | LM Leonardo MendicinoBari |  Bari | Mijlocaș | 20 | 250 K € |
| 23.863 | Leonardo PaisAlbion |  Albion | Mijlocaș | 32 | 250 K € |
| 23.863 | LP Leonardo PezzolaSambenedettese |  Sambenedettese | Fundaș | 24 | 250 K € |
| 23.863 | Leonardo SanterTrento |  Trento | Portar | 19 | 250 K € |
| 23.863 | Leonit ZeqiriSV Ried |  SV Ried | Mijlocaș | 18 | 250 K € |
| 23.863 | Leopold WurmJahn Regensburg | Jahn Regensburg | Fundaș | 20 | 250 K € |
| 23.863 | Leotrim KryeziuPrishtina |  Prishtina | Atacant | 27 | 250 K € |
| 23.863 | LC Leroy CecchinatoVado |  Vado | Atacant | 19 | 250 K € |
| 23.863 | Lev KurginKairat |  Kairat | Fundaș | 24 | 250 K € |
| 23.863 | Levan NonikashviliSkalica |  Skalica | Mijlocaș | 31 | 250 K € |
| 23.863 | Levente SzőrKisvárda |  Kisvárda | Mijlocaș | 25 | 250 K € |
| 23.863 | LM Levi MentzelFortuna Düsseldorf |  Fortuna Düsseldorf | Fundaș | 19 | 250 K € |
| 23.863 | Li YangChengdu Rongcheng |  Chengdu Rongcheng | Fundaș | 29 | 250 K € |
| 23.863 | LR Liam RobertsMansfield Town |  Mansfield Town | Portar | 31 | 250 K € |
| 23.863 | Libor HolíkSpartak Trnava |  Spartak Trnava | Fundaș | 28 | 250 K € |
| 23.863 | LB Lilian BaretLe Puy |  Le Puy | Mijlocaș | 20 | 250 K € |
| 23.863 | LD Lilitha DyonasiMilford FC |  Milford FC | Mijlocaș | — | 250 K € |
| 23.863 | LM Linas MegelaitisPerugia |  Perugia | Mijlocaș | 28 | 250 K € |
| 23.863 | LP Lincoln PawlakDoncaster Rovers |  Doncaster Rovers | Fundaș | 17 | 250 K € |
| 23.863 | LN Lindani NeneAmaZulu FC |  AmaZulu FC | Portar | 20 | 250 K € |
| 23.863 | Lionel MpasiLe Havre |  Le Havre | Portar | 32 | 250 K € |
| 23.863 | Lorent MehmetiSpartak Trnava | Spartak Trnava | Mijlocaș | 22 | 250 K € |
| 23.863 | LA Lorenzo AlfaniGrosseto |  Grosseto | Fundaș | 20 | 250 K € |
| 23.863 | LC Lorenzo CocciaCampobasso |  Campobasso | Fundaș | 24 | 250 K € |
