| 25.894 | Lorenzo AnghelèSüdtirol |  Südtirol | Atacant | 21 | 225 K € |
| 25.894 | LB Lorenzo BeghettoVis Pesaro |  Vis Pesaro | Fundaș | 20 | 225 K € |
| 25.894 | LG Lorenzo De GeyndtVirton |  Virton | Atacant | 23 | 225 K € |
| 25.894 | LL Lorenzo LibuttiReggiana |  Reggiana | Fundaș | 29 | 225 K € |
| 25.894 | LM Lorenzo MalancaVado |  Vado | Fundaș | 19 | 225 K € |
| 25.894 | LM Lorenzo MasettiPianese |  Pianese | Fundaș | 25 | 225 K € |
| 25.894 | Lorenzo PoddaGubbio |  Gubbio | Fundaș | 23 | 225 K € |
| 25.894 | LB Louai BouacidaCS Constantine |  CS Constantine | Mijlocaș | — | 225 K € |
| 25.894 | LL Louis LordFortuna Düsseldorf |  Fortuna Düsseldorf | Portar | 23 | 225 K € |
| 25.894 | Louis PahamaBirkirkara |  Birkirkara | Atacant | 33 | 225 K € |
| 25.894 | Louis RiederServette |  Servette | Portar | 23 | 225 K € |
| 25.894 | LT Louis ThompsonStevenage |  Stevenage | Mijlocaș | 31 | 225 K € |
| 25.894 | Lovro ChelfiAl-Diriyah |  Al-Diriyah | Mijlocaș | 19 | 225 K € |
| 25.894 | Loïc NégoOmonia Nicosia |  Omonia Nicosia | Fundaș | 35 | 225 K € |
| 25.894 | Loïc Socka BonguéFC Stade Lausanne-Ouchy |  FC Stade Lausanne-Ouchy | Atacant | 28 | 225 K € |
| 25.894 | Luan PolliAthletic Club MG |  Athletic Club MG | Portar | 33 | 225 K € |
| 25.894 | Luca AndradaAE Larissa |  AE Larissa | Mijlocaș | 25 | 225 K € |
| 25.894 | Luca BaraniGubbio | Gubbio | Fundaș | 20 | 225 K € |
| 25.894 | Luca BoncoriSalernitana |  Salernitana | Atacant | 20 | 225 K € |
| 25.894 | LE Luca ErcolaniPianese | Pianese | Fundaș | 26 | 225 K € |
| 25.894 | Luca MaioranoVirton | Virton | Atacant | 21 | 225 K € |
| 25.894 | LM Luca ManieroCittadella |  Cittadella | Portar | 31 | 225 K € |
| 25.894 | LR Luca RussoPotenza |  Potenza | Fundaș | 27 | 225 K € |
| 25.894 | Luca SonzogniDolomiti Bellunesi |  Dolomiti Bellunesi | Portar | 22 | 225 K € |
| 25.894 | Lucas AngeliniDeportivo Morón⚽ |  Deportivo Morón | Fundaș | 31 | 225 K € |
| 25.894 | Lucas ArceGodoy Cruz |  Godoy Cruz | Fundaș | 29 | 225 K € |
| 25.894 | Lucas CañizaresTondela |  Tondela | Portar | 24 | 225 K € |
| 25.894 | Lucas FelippeVirtus Entella |  Virtus Entella | Mijlocaș | 26 | 225 K € |
| 25.894 | LF Lucas FernandesNK Mladost Zdralovi |  NK Mladost Zdralovi | Atacant | 26 | 225 K € |
| 25.894 | LF Lucas FloresDinamo Tbilisi |  Dinamo Tbilisi | Portar | 24 | 225 K € |
| 25.894 | Lucas LavagninoReal Valladolid |  Real Valladolid | Portar | 22 | 225 K € |
| 25.894 | Lucas LingmanHJK |  HJK | Mijlocaș | 28 | 225 K € |
| 25.894 | Lucas MaiaHenan |  Henan | Fundaș | 33 | 225 K € |
| 25.894 | Lucas MeuliUnión |  Unión | Portar | 25 | 225 K € |
| 25.894 | Lucas PaesTorreense |  Torreense | Portar | 28 | 225 K € |
| 25.894 | Lucas RodríguezNacional |  Nacional | Mijlocaș | 33 | 225 K € |
| 25.894 | Lucas RománFC Dordrecht |  FC Dordrecht | Atacant | 22 | 225 K € |
| 25.894 | LR Lucas RoyesRouen |  Rouen | Portar | 29 | 225 K € |
| 25.894 | Lucas TaiboSporting CP B |  Sporting CP B | Fundaș | 20 | 225 K € |
| 25.894 | LL Lucca LopreteRacing |  Racing | Mijlocaș | 20 | 225 K € |
| 25.894 | LP Luciano PelusoGiugliano |  Giugliano | Mijlocaș | 21 | 225 K € |
| 25.894 | LF Luigi ForcinitiGiugliano | Giugliano | Mijlocaș | 20 | 225 K € |
| 25.894 | Luis PhelipePonte Preta |  Ponte Preta | Atacant | 25 | 225 K € |
| 25.894 | Luis QuiñonesAmérica de Cali |  América de Cali | Mijlocaș | 35 | 225 K € |
| 25.894 | Luis ReyesMonterrey |  Monterrey | Fundaș | 35 | 225 K € |
| 25.894 | LR Luismi RedondoSD Huesca |  SD Huesca | Mijlocaș | 28 | 225 K € |
| 25.894 | Luiyi de LucasKrasava ENY |  Krasava ENY | Fundaș | 32 | 225 K € |
| 25.894 | Luiz FelipeNáutico |  Náutico | Mijlocaș | 28 | 225 K € |
| 25.894 | LG Luizinho GuedesŠiroki Brijeg |  Široki Brijeg | Atacant | 27 | 225 K € |
| 25.894 | LB Luka BoiteauValenciennes |  Valenciennes | Mijlocaș | 20 | 225 K € |
