| 23.863 | SF Samu FernándezRC Deportivo Fabril |  RC Deportivo Fabril | Fundaș | 19 | 250 K € |
| 23.863 | SV Samu VázquezHércules |  Hércules | Fundaș | 25 | 250 K € |
| 23.863 | Samuel BrolinKalmar FF |  Kalmar FF | Portar | 26 | 250 K € |
| 23.863 | Samuel Cleall-HardingDunfermline Athletic |  Dunfermline Athletic | Fundaș | 20 | 250 K € |
| 23.863 | SR Samuel Come RuizQuevilly |  Quevilly | Mijlocaș | 23 | 250 K € |
| 23.863 | Samuel GouetHegelmann |  Hegelmann | Mijlocaș | 28 | 250 K € |
| 23.863 | Samuel GustafsonUrawa Red Diamonds |  Urawa Red Diamonds | Mijlocaș | 31 | 250 K € |
| 23.863 | SN Samuel Noireau-DauriatOrléans |  Orléans | Atacant | 23 | 250 K € |
| 23.863 | Samuel OhlssonIFK Värnamo |  IFK Värnamo | Fundaș | 25 | 250 K € |
| 23.863 | SO Samuel OpehIrtysh Pavlodar |  Irtysh Pavlodar | Fundaș | 27 | 250 K € |
| 23.863 | Samuele CapolupoSpezia |  Spezia | Fundaș | 20 | 250 K € |
| 23.863 | SR Samuele RegazzettiLivorno | L Livorno | Fundaș | 22 | 250 K € |
| 23.863 | SamyPortimonense |  Portimonense | Fundaș | 27 | 250 K € |
| 23.863 | Sander ØstraatHamKam |  HamKam | Portar | 21 | 250 K € |
| 23.863 | SJ Santiago JovenDeportes Tolima |  Deportes Tolima | Mijlocaș | 18 | 250 K € |
| 23.863 | Santiago MeraBoyacá Chicó |  Boyacá Chicó | Mijlocaș | 25 | 250 K € |
| 23.863 | ST Santino Roman Ruiz TombesiVis Pesaro |  Vis Pesaro | Atacant | 19 | 250 K € |
| 23.863 | SR Sattar RajaeinejadLusail SC |  Lusail SC | Mijlocaș | 22 | 250 K € |
| 23.863 | SG Saul GarciaRacing de Ferrol |  Racing de Ferrol | Fundaș | — | 250 K € |
| 23.863 | Savo ArambašićPetrovac |  Petrovac | Atacant | 25 | 250 K € |
| 23.863 | Saziso MagawanaDurban City |  Durban City | Atacant | 28 | 250 K € |
| 23.863 | Scott BrightStenhousemuir |  Stenhousemuir | Fundaș | 20 | 250 K € |
| 23.863 | Scott TanserFalkirk |  Falkirk | Fundaș | 32 | 250 K € |
| 23.863 | Sean SuberCharleston Battery |  Charleston Battery | Fundaș | 25 | 250 K € |
| 23.863 | SK Sebastian KukuckaPerth Glory |  Perth Glory | Atacant | 18 | 250 K € |
| 23.863 | Sebastian PingelStrømsgodset |  Strømsgodset | Atacant | 33 | 250 K € |
| 23.863 | Sebastián ArandaAuda |  Auda | Fundaș | 23 | 250 K € |
| 23.863 | Sebastián DíazLa Serena |  La Serena | Mijlocaș | 30 | 250 K € |
| 23.863 | Sebastián GallegosPalestino |  Palestino | Mijlocaș | 34 | 250 K € |
| 23.863 | Sebastián GuerreroJuventud de las Piedras |  Juventud de las Piedras | Atacant | 26 | 250 K € |
| 23.863 | Sebastián MosqueraMillonarios |  Millonarios | Atacant | 19 | 250 K € |
| 23.863 | Sebastjan SpahiuShkëndija |  Shkëndija | Mijlocaș | 27 | 250 K € |
| 23.863 | SS Seddik SenhadjiCR Temouchent |  CR Temouchent | Mijlocaș | — | 250 K € |
| 23.863 | SP Seif PopovAltai |  Altai | Atacant | 22 | 250 K € |
| 23.863 | Seif SafagaCR Temouchent | CR Temouchent | Mijlocaș | 21 | 250 K € |
| 23.863 | SC Sekou CamaraChindia Târgoviște |  Chindia Târgoviște | Atacant | 29 | 250 K € |
| 23.863 | ST Sekou TraoreQuevilly | Quevilly | Atacant | 20 | 250 K € |
| 23.863 | Selim DilliMuğlaspor |  Muğlaspor | Mijlocaș | 28 | 250 K € |
| 23.863 | Serafin SzotaArka Gdynia |  Arka Gdynia | Fundaș | 27 | 250 K € |
| 23.863 | Serano SeymorKhor Fakkan |  Khor Fakkan | Fundaș | 24 | 250 K € |
| 23.863 | Sergei MakarovChelyabinsk |  Chelyabinsk | Mijlocaș | 30 | 250 K € |
| 23.863 | Sergei PetrovKrasnodar |  Krasnodar | Fundaș | 35 | 250 K € |
| 23.863 | SS Sergej SavicAdmira Wacker |  Admira Wacker | Fundaș | 18 | 250 K € |
| 23.863 | Serghei ȚurcanDacia Buiucani |  Dacia Buiucani | Atacant | 22 | 250 K € |
| 23.863 | SerginhoAtromitos |  Atromitos | Mijlocaș | 31 | 250 K € |
| 23.863 | Sergio CarrascoCobresal |  Cobresal | Atacant | 21 | 250 K € |
| 23.863 | SG Sergio GutiérrezHércules | Hércules | Mijlocaș | 20 | 250 K € |
| 23.863 | Sergio OjedaEstudiantes de Río Cuarto |  Estudiantes de Río Cuarto | Fundaș | 34 | 250 K € |
| 23.863 | Sergio PalaciosPonte Preta |  Ponte Preta | Fundaș | 21 | 250 K € |
| 23.863 | Sergio RochetInternacional |  Internacional | Portar | 33 | 250 K € |
