| 25.894 | Luka GučekKoper | Koper | Fundaș | 27 | 225 K € |
| 25.894 | LJ Luka JovanovićRadnik Surdulica | Radnik Surdulica | Atacant | 18 | 225 K € |
| 25.894 | LK Luka KhokhashviliVeres Rivne | Veres Rivne | Mijlocaș | 19 | 225 K € |
| 25.894 | Luka NedovicFK Vozdovac | FK Vozdovac | Fundaș | 20 | 225 K € |
| 25.894 | Luka SavatovićLokomotiva | Lokomotiva | Portar | 22 | 225 K € |
| 25.894 | Luka ZahovićMaribor | Maribor | Atacant | 30 | 225 K € |
| 25.894 | Luka ZorićRadnik Surdulica | Radnik Surdulica | Mijlocaș | 28 | 225 K € |
| 25.894 | Lukas FrenkertEintracht Braunschweig | Eintracht Braunschweig | Fundaș | 26 | 225 K € |
| 25.894 | LK Lukas KlünterWaldhof Mannheim | Waldhof Mannheim | Fundaș | 30 | 225 K € |
| 25.894 | Lukas KunzeArminia Bielefeld | Arminia Bielefeld | Mijlocaș | 28 | 225 K € |
| 25.894 | Lukas WedlAustria Wien | Austria Wien | Portar | 31 | 225 K € |
| 25.894 | LH Luke HemmerichWürzburger Kickers | Würzburger Kickers | Fundaș | 28 | 225 K € |
| 25.894 | Lukáš DomaniskyPodbrezová | Podbrezová | Portar | 22 | 225 K € |
| 25.894 | LK Luyanda KhumaloRichards Bay | Richards Bay | Mijlocaș | — | 225 K € |
| 25.894 | LA Léo AbreuAZ Picerno | AZ Picerno | Atacant | 28 | 225 K € |
| 25.894 | Léo AssunpçãoOkzhetpes | Okzhetpes | Fundaș | 24 | 225 K € |
| 25.894 | Léo RibeiroKauno Žalgiris | Kauno Žalgiris | Mijlocaș | 32 | 225 K € |
| 25.894 | Léo RosaAtlético-GO | Atlético-GO | Portar | 24 | 225 K € |
| 25.894 | M'Baye NiangDunkerque | Dunkerque | Atacant | 31 | 225 K € |
| 25.894 | MM M'Hamed MerouaniES Ben Aknoun | ES Ben Aknoun | Fundaș | 29 | 225 K € |
| 25.894 | M'hend SediriOlympique Akbou | Olympique Akbou | Atacant | 30 | 225 K € |
| 25.894 | Maalique FosterCharleston Battery | Charleston Battery | Atacant | 30 | 225 K € |
| 25.894 | MR Mabrouk RouaïValenciennes | Valenciennes | Mijlocaș | 26 | 225 K € |
| 25.894 | MK Maciej KucharskiPiast Gliwice | Piast Gliwice | Atacant | 17 | 225 K € |
| 25.894 | Maciej UrbańskiZagłębie Lubin | Zagłębie Lubin | Fundaș | 19 | 225 K € |
| 25.894 | Madiou KeitaVästerås SK | Västerås SK | Fundaș | 22 | 225 K € |
| 25.894 | Mads WestergrenHB Køge | HB Køge | Fundaș | 24 | 225 K € |
| 25.894 | MD Mahamadou DembéléLe Puy | Le Puy | Fundaș | 27 | 225 K € |
| 25.894 | Mahmoud AbdelazizTala'ea El Gaish | Tala'ea El Gaish | Mijlocaș | — | 225 K € |
| 25.894 | Mahomed KratovChornomorets Odesa | Chornomorets Odesa | Fundaș | 22 | 225 K € |
| 25.894 | Majed SuroorUnited FC | United FC | Mijlocaș | 29 | 225 K € |
| 25.894 | Majid HosseiniKayserispor | Kayserispor | Fundaș | 30 | 225 K € |
| 25.894 | ML Maksim LaykinKAMAZ Naberezhnye Chelny | KAMAZ Naberezhnye Chelny | Mijlocaș | 23 | 225 K € |
| 25.894 | Maksim MyakishTobol | Tobol | Mijlocaș | 26 | 225 K € |
| 25.894 | Malik DjibrilSalernitana | Salernitana | Mijlocaș | 23 | 225 K € |
| 25.894 | Malte KarbsteinJahn Regensburg | Jahn Regensburg | Fundaș | 28 | 225 K € |
| 25.894 | MD Mamadou DiakoOrléans | Orléans | Mijlocaș | 23 | 225 K € |
| 25.894 | MF Mamadou FallOFK Beograd | OFK Beograd | Fundaș | 21 | 225 K € |
| 25.894 | Manato ShinadaJEF United Chiba | JEF United Chiba | Mijlocaș | 27 | 225 K € |
| 25.894 | MV Manu VizosoUD Ourense | UD Ourense | Portar | 23 | 225 K € |
| 25.894 | MP Manuel Di PaolaVis Pesaro | Vis Pesaro | Mijlocaș | 29 | 225 K € |
| 25.894 | Manuel TonniSorrento | Sorrento | Mijlocaș | 19 | 225 K € |
| 25.894 | MA Marc AnglèsCE Europa | CE Europa | Mijlocaș | 23 | 225 K € |
| 25.894 | Marc AznarSD Huesca | SD Huesca | Fundaș | 20 | 225 K € |
| 25.894 | Marc BombardóAndorra | Andorra | Fundaș | 20 | 225 K € |
| 25.894 | MD Marc DomènechAtlético Madrileño | Atlético Madrileño | Atacant | 19 | 225 K € |
| 25.894 | MR Marc RichterWürzburger Kickers | Würzburger Kickers | Portar | 26 | 225 K € |
| 25.894 | Marc VidalSabadell | Sabadell | Portar | 26 | 225 K € |
| 25.894 | Marcel MoswitzerAustria Wien II | Austria Wien II | Fundaș | 21 | 225 K € |
| 25.894 | MS Marcelo dos SantosCartagena | Cartagena | Atacant | 29 | 225 K € |