| 25.894 | Lamine DiackNantes | Nantes | Mijlocaș | 25 | 225 K € |
| 25.894 | LF Lamini FatiReal Madrid Castilla | Real Madrid Castilla | Fundaș | 20 | 225 K € |
| 25.894 | LE Lander EmeryReal Unión | Real Unión | Portar | 23 | 225 K € |
| 25.894 | LD Lassana DiomandeCaen | Caen | Fundaș | 18 | 225 K € |
| 25.894 | Lasse KelpPittsburgh Riverhounds SC | Pittsburgh Riverhounds SC | Fundaș | 23 | 225 K € |
| 25.894 | Lasse MadsenIK Brage | IK Brage | Mijlocaș | 21 | 225 K € |
| 25.894 | Lasse QvigstadBryne | Bryne | Fundaș | 23 | 225 K € |
| 25.894 | LR Lasse RießFortuna Düsseldorf | Fortuna Düsseldorf | Portar | 25 | 225 K € |
| 25.894 | Laurence WoottonUnion Omaha | Union Omaha | Mijlocaș | 26 | 225 K € |
| 25.894 | Lautaro LusnigClub Atlético Estudiantes | Club Atlético Estudiantes | Fundaș | 28 | 225 K € |
| 25.894 | Lavdrim HajrulahuFC Stade Lausanne-Ouchy | FC Stade Lausanne-Ouchy | Fundaș | 28 | 225 K € |
| 25.894 | Lazar BabicLillestrøm | Lillestrøm | Portar | 17 | 225 K € |
| 25.894 | Lazar BalevicFK Napredak Krusevac | FK Napredak Krusevac | Portar | 19 | 225 K € |
| 25.894 | Lazar MiladinovicFK Napredak Krusevac | FK Napredak Krusevac | Fundaș | 19 | 225 K € |
| 25.894 | Leandro DíazAtlético Tucumán | Atlético Tucumán | Atacant | 34 | 225 K € |
| 25.894 | Leandro MartinsBenfica B | Benfica B | Fundaș | 20 | 225 K € |
| 25.894 | Lee GraceShamrock Rovers | Shamrock Rovers | Fundaș | 33 | 225 K € |
| 25.894 | LD Lee-Yam DanMaccabi Petah Tikva | Maccabi Petah Tikva | Mijlocaș | 21 | 225 K € |
| 25.894 | Leo PrzybylakWarta Poznań | Warta Poznań | Portar | 22 | 225 K € |
| 25.894 | Leomend KrasniqiSKN St. Pölten | SKN St. Pölten | Mijlocaș | 26 | 225 K € |
| 25.894 | LG Leon GomisParis 13 Atlético | Paris 13 Atlético | Fundaș | 24 | 225 K € |
| 25.894 | LM Leon MaierSonnenhof Großaspach | Sonnenhof Großaspach | Fundaș | 27 | 225 K € |
| 25.894 | Leon NozawaJúbilo Iwata⚽ | Júbilo Iwata | Atacant | 23 | 225 K € |
| 25.894 | Leon ŠvitekTSV Havelse | TSV Havelse | Atacant | 19 | 225 K € |
| 25.894 | Leonardo BarkVästerås SK | Västerås SK | Fundaș | 19 | 225 K € |
| 25.894 | Leonardo BaroncelliGubbio | Gubbio | Fundaș | 21 | 225 K € |
| 25.894 | LB Leonardo BlasiCampobasso | Campobasso | Mijlocaș | 18 | 225 K € |
| 25.894 | LP Leonardo PosadasTSV Havelse | TSV Havelse | Fundaș | 21 | 225 K € |
| 25.894 | Leonardo VargasDorados | Dorados | Atacant | 25 | 225 K € |
| 25.894 | LM Leroy-Jacques MickelsWaldhof Mannheim | Waldhof Mannheim | Atacant | 31 | 225 K € |
| 25.894 | Lev LenssenAlmere City FC | Almere City FC | Mijlocaș | 21 | 225 K € |
| 25.894 | Leverton PierreAcadémica | Académica | Mijlocaș | 28 | 225 K € |
| 25.894 | Levi SchoppemaDe Graafschap | De Graafschap | Fundaș | 22 | 225 K € |
| 25.894 | Lewis ThomasBristol City | Bristol City | Portar | 29 | 225 K € |
| 25.894 | LM León MansillaÑublense | Ñublense | Mijlocaș | 20 | 225 K € |
| 25.894 | Liam CohenMaccabi Netanya | Maccabi Netanya | Mijlocaș | 20 | 225 K € |
| 25.894 | LK Liam KellyPeterborough United | Peterborough United | Mijlocaș | 30 | 225 K € |
| 25.894 | LL Liam LuskiMaccabi Haifa | Maccabi Haifa | Atacant | 17 | 225 K € |
| 25.894 | Liam NahumHapoel Haifa | Hapoel Haifa | Atacant | 20 | 225 K € |
| 25.894 | LB Liberto BeltránUD Ibiza | UD Ibiza | Atacant | 29 | 225 K € |
| 25.894 | LR Lilian RaillotOrléans | Orléans | Mijlocaș | 22 | 225 K € |
| 25.894 | Lilian RicolSan Antonio FC | San Antonio FC | Atacant | 24 | 225 K € |
| 25.894 | Lionel AltamiranoHuachipato | Huachipato | Atacant | 34 | 225 K € |
| 25.894 | LP Ljubo PuljićAtalanta U23 | Atalanta U23 | Fundaș | 19 | 225 K € |
| 25.894 | Ljupche DjekovSileks | Sileks | Portar | 21 | 225 K € |
| 25.894 | LC Loghan Varela CabralCannes | Cannes | Fundaș | 19 | 225 K € |
| 25.894 | Logi Hrafn RóbertssonIFK Värnamo | IFK Värnamo | Mijlocaș | 22 | 225 K € |
| 25.894 | Loick PiquionneVillefranche Beaujolais | Villefranche Beaujolais | Atacant | 25 | 225 K € |
| 25.894 | Lois NdemaFC Rapperswil-Jona | FC Rapperswil-Jona | Mijlocaș | 22 | 225 K € |
| 25.894 | LA Lorenzo AbatiDolomiti Bellunesi | Dolomiti Bellunesi | Portar | 22 | 225 K € |