| 23.863 | Sergio de los RíosCruz Azul Hidalgo |  Cruz Azul Hidalgo | Mijlocaș | 23 | 250 K € |
| 23.863 | S SerpetaCDA Águilas FC |  CDA Águilas FC | Atacant | 26 | 250 K € |
| 23.863 | Shaakir AhmedStellenbosch FC |  Stellenbosch FC | Mijlocaș | 23 | 250 K € |
| 23.863 | Shai EliasHapoel Haifa |  Hapoel Haifa | Mijlocaș | 27 | 250 K € |
| 23.863 | Shakeel AprilStellenbosch FC | Stellenbosch FC | Atacant | 20 | 250 K € |
| 23.863 | Shalom EkongGIF Sundsvall |  GIF Sundsvall | Atacant | 22 | 250 K € |
| 23.863 | SG Shamal GeorgeBromley |  Bromley | Portar | 28 | 250 K € |
| 23.863 | SA Shane van AarleJuventus Next Gen |  Juventus Next Gen | Fundaș | 20 | 250 K € |
| 23.863 | ShararaRaja Casablanca |  Raja Casablanca | Atacant | 28 | 250 K € |
| 23.863 | Shay Ben DavidIroni Kiryat Shmona |  Ironi Kiryat Shmona | Fundaș | 29 | 250 K € |
| 23.863 | Shimon TeranumaTokyo Verdy |  Tokyo Verdy | Atacant | 25 | 250 K € |
| 23.863 | Shoma OtoizumiVanraure Hachinohe |  Vanraure Hachinohe | Mijlocaș | 30 | 250 K € |
| 23.863 | Shota FukuokaGamba Osaka |  Gamba Osaka | Fundaș | 31 | 250 K € |
| 23.863 | Shota ShekiladzeDila Gori |  Dila Gori | Atacant | 26 | 250 K € |
| 23.863 | SS Shunya SakaiTegevajaro Miyazaki |  Tegevajaro Miyazaki | Mijlocaș | 22 | 250 K € |
| 23.863 | SM Sibulele MekutoMilford FC |  Milford FC | Mijlocaș | — | 250 K € |
| 23.863 | Sidy SanokhoSūduva |  Sūduva | Mijlocaș | 29 | 250 K € |
| 23.863 | Siegert BaartmansFC Eindhoven |  FC Eindhoven | Atacant | 20 | 250 K € |
| 23.863 | SM Sifiso MazibukoLamontville Golden Arrows |  Lamontville Golden Arrows | Mijlocaș | 23 | 250 K € |
| 23.863 | Sil BlokhuisHeracles |  Heracles | Atacant | 18 | 250 K € |
| 23.863 | Simo Lampinen-SkaugStrømsgodset |  Strømsgodset | Portar | 21 | 250 K € |
| 23.863 | Simon PirklAustria Salzburg |  Austria Salzburg | Fundaș | 29 | 250 K € |
| 23.863 | SA Simone ArdizzonePineto |  Pineto | Atacant | 19 | 250 K € |
| 23.863 | Simone CangianielloSorrento |  Sorrento | Mijlocaș | 22 | 250 K € |
| 23.863 | Simone GianfantiCesena |  Cesena | Portar | 19 | 250 K € |
| 23.863 | SI Simone IencoPineto | Pineto | Fundaș | 21 | 250 K € |
| 23.863 | SN Simone NicoliSambenedettese |  Sambenedettese | Mijlocaș | 28 | 250 K € |
| 23.863 | Simone PalombiAlcione Milano |  Alcione Milano | Atacant | 30 | 250 K € |
| 23.863 | ST Simone TasconeGuidonia Montecelio |  Guidonia Montecelio | Mijlocaș | 28 | 250 K € |
| 23.863 | SM Siphamandla MhlongoMilford FC | Milford FC | Mijlocaș | — | 250 K € |
| 23.863 | SN Siyabonga NdloziSekhukhune United |  Sekhukhune United | Fundaș | 23 | 250 K € |
| 23.863 | SS Skhumbuzo SiyayaMilford FC | Milford FC | Mijlocaș | 29 | 250 K € |
| 23.863 | Sodai HasukawaShimizu S-Pulse |  Shimizu S-Pulse | Fundaș | 28 | 250 K € |
| 23.863 | Sohan PaillardBoulogne |  Boulogne | Mijlocaș | 23 | 250 K € |
| 23.863 | Soichiro TsutsumiTegevajaro Miyazaki | Tegevajaro Miyazaki | Mijlocaș | 25 | 250 K € |
| 23.863 | Soki TamuraShonan Bellmare |  Shonan Bellmare | Mijlocaș | 24 | 250 K € |
| 23.863 | Solomon OpokuHillerød |  Hillerød | Mijlocaș | 22 | 250 K € |
| 23.863 | Soma SzuhodovszkiMTK |  MTK | Mijlocaș | 26 | 250 K € |
| 23.863 | SonLudogorets |  Ludogorets | Fundaș | 32 | 250 K € |
| 23.863 | SS Sonosuke SatoAvispa Fukuoka |  Avispa Fukuoka | Atacant | 23 | 250 K € |
| 23.863 | SA Souhail AmriWidad Temara |  Widad Temara | Fundaș | 31 | 250 K € |
| 23.863 | SM Souleymane MéitéSarajevo |  Sarajevo | Fundaș | 20 | 250 K € |
| 23.863 | Soya TakadaTokushima Vortis |  Tokushima Vortis | Mijlocaș | 25 | 250 K € |
| 23.863 | Stan Van DesselMVV Maastricht |  MVV Maastricht | Mijlocaș | 25 | 250 K € |
| 23.863 | Stav IsraeliHapoel Petah Tikva |  Hapoel Petah Tikva | Fundaș | 27 | 250 K € |
| 23.863 | SD Stefan DjuricFK Borac 1926 Cacak |  FK Borac 1926 Cacak | Atacant | 29 | 250 K € |
| 23.863 | Stefan MarčetićBSK |  BSK | Atacant | 19 | 250 K € |
| 23.863 | Stefan RadojicicOFK Vrsac |  OFK Vrsac | Fundaș | 25 | 250 K € |
| 23.863 | Stefan VeličkovićRadnički Niš |  Radnički Niš | Fundaș | 27 | 250 K € |
| 23.863 | Stefan VidakovićRadnik Surdulica |  Radnik Surdulica | Mijlocaș | 21 | 250 K € |
