| 23.863 | Lukas FridrikasTSV Hartberg |  TSV Hartberg | Atacant | 28 | 250 K € |
| 23.863 | Lukas GütlbauerWolfsberger AC |  Wolfsberger AC | Portar | 25 | 250 K € |
| 23.863 | Lukas Van EenooBeerschot |  Beerschot | Mijlocaș | 35 | 250 K € |
| 23.863 | Luke O'ReganShamrock Rovers |  Shamrock Rovers | Fundaș | 21 | 250 K € |
| 23.863 | Luke ĐuzelAdelaide United |  Adelaide United | Mijlocaș | 24 | 250 K € |
| 23.863 | Lungelo NguseLamontville Golden Arrows |  Lamontville Golden Arrows | Atacant | 27 | 250 K € |
| 23.863 | LN Lungile NkosiMilford FC |  Milford FC | Portar | 23 | 250 K € |
| 23.863 | Luuk WoutersVitesse |  Vitesse | Fundaș | 27 | 250 K € |
| 23.863 | Luís SantosOmonia 29M |  Omonia 29M | Atacant | 26 | 250 K € |
| 23.863 | LM Lwandile MabuyaRichards Bay |  Richards Bay | Fundaș | 26 | 250 K € |
| 23.863 | Lyova KarapetyanShirak |  Shirak | Portar | 25 | 250 K € |
| 23.863 | LC Léo CordeiroUral Yekaterinburg |  Ural Yekaterinburg | Mijlocaș | 31 | 250 K € |
| 23.863 | Léo SeydouxXamax |  Xamax | Fundaș | 28 | 250 K € |
| 23.863 | Lúkas Logi HeimissonValur |  Valur | Mijlocaș | 23 | 250 K € |
| 23.863 | Madi KhaseynZhenis |  Zhenis | Mijlocaș | 25 | 250 K € |
| 23.863 | Mads NyboVendsyssel FF |  Vendsyssel FF | Fundaș | 21 | 250 K € |
| 23.863 | Mael Tran-VanCannes |  Cannes | Fundaș | 22 | 250 K € |
| 23.863 | MH Magnus HagaÅsane |  Åsane | Atacant | 19 | 250 K € |
| 23.863 | Mahamadou CamaraBaniyas |  Baniyas | Fundaș | 24 | 250 K € |
| 23.863 | Mahmoud Abou GoudaAbo Qir Semad |  Abo Qir Semad | Atacant | 28 | 250 K € |
| 23.863 | MT Mahmoud TalaatWadi Degla FC |  Wadi Degla FC | Mijlocaș | — | 250 K € |
| 23.863 | Maicol FerreiraDanubio |  Danubio | Atacant | 28 | 250 K € |
| 23.863 | MO Mairlon OliveiraPenafiel |  Penafiel | Mijlocaș | — | 250 K € |
| 23.863 | Maksim KovalevichIsloch |  Isloch | Mijlocaș | 24 | 250 K € |
| 23.863 | MS Maksim SakutaBATE Borisov |  BATE Borisov | Fundaș | 18 | 250 K € |
| 23.863 | Maksym MelnychenkoChornomorets Odesa |  Chornomorets Odesa | Mijlocaș | 21 | 250 K € |
| 23.863 | Maksym YevpakEpitsentr Kamianets-Podilskyi |  Epitsentr Kamianets-Podilskyi | Atacant | 24 | 250 K € |
| 23.863 | Maksymilian SitekPodbeskidzie Bielsko-Biała |  Podbeskidzie Bielsko-Biała | Mijlocaș | 25 | 250 K € |
| 23.863 | Malamine EfekeleSt. Gallen |  St. Gallen | Atacant | 22 | 250 K € |
| 23.863 | Malhory NocCannes | Cannes | Atacant | 28 | 250 K € |
| 23.863 | Malik OdeyinkaRed Bull New York II |  Red Bull New York II | Atacant | 20 | 250 K € |
| 23.863 | MO Malik OlatunjiDila Gori |  Dila Gori | Mijlocaș | 21 | 250 K € |
| 23.863 | Malik SawadogoVaduz |  Vaduz | Fundaș | 23 | 250 K € |
| 23.863 | MK Mamadou KebbehTorres |  Torres | Fundaș | 20 | 250 K € |
| 23.863 | Mamadou NiassAl Mokawloon Al Arab |  Al Mokawloon Al Arab | Atacant | 32 | 250 K € |
| 23.863 | Manato KimotoOita Trinita |  Oita Trinita | Atacant | 23 | 250 K € |
| 23.863 | MR Manex RezolaReal Madrid Castilla |  Real Madrid Castilla | Atacant | 19 | 250 K € |
| 23.863 | MK Manfa KeitaVillarreal B |  Villarreal B | Fundaș | 20 | 250 K € |
| 23.863 | Manny PerezLouisville City FC |  Louisville City FC | Fundaș | 27 | 250 K € |
| 23.863 | MF Manolis FaitakisAthens Kallithea FC |  Athens Kallithea FC | Mijlocaș | 21 | 250 K € |
| 23.863 | Manolo MerxDarmstadt 98 |  Darmstadt 98 | Atacant | 18 | 250 K € |
| 23.863 | Mansour CamaraAl-Kholood |  Al-Kholood | Fundaș | 19 | 250 K € |
| 23.863 | Manuel CesariGubbio |  Gubbio | Mijlocaș | 21 | 250 K € |
| 23.863 | Manuel GaspariniMantova |  Mantova | Portar | 24 | 250 K € |
| 23.863 | MP Manuel PinottiAudace Cerignola |  Audace Cerignola | Atacant | 20 | 250 K € |
| 23.863 | MT Manuel TirelliPianese |  Pianese | Mijlocaș | 21 | 250 K € |
| 23.863 | MC Manuele CastoraniPotenza |  Potenza | Mijlocaș | 27 | 250 K € |
| 23.863 | MM Manuele MalottiLivorno | L Livorno | Atacant | 29 | 250 K € |
| 23.863 | MG Manín GonzagaRayo Majadahonda |  Rayo Majadahonda | Atacant | 26 | 250 K € |
| 23.863 | MD Marc DelgadoSant Andreu |  Sant Andreu | Mijlocaș | 21 | 250 K € |
