| 30.324 | Leander SkammelsrudRanheim |  Ranheim | Mijlocaș | 18 | 175 K € |
| 30.324 | LT Lebohang TshabalalaChippa United |  Chippa United | Mijlocaș | — | 175 K € |
| 30.324 | Ledio BeqjaEgnatia |  Egnatia | Mijlocaș | 25 | 175 K € |
| 30.324 | Ledjan SahitajWinterthur |  Winterthur | Fundaș | 22 | 175 K € |
| 30.324 | Lee DesmondSacramento Republic FC |  Sacramento Republic FC | Fundaș | 31 | 175 K € |
| 30.324 | LS Leeyogan SavilleChippa United | Chippa United | Mijlocaș | — | 175 K € |
| 30.324 | Lennart StollenwerkFortuna Köln |  Fortuna Köln | Portar | 20 | 175 K € |
| 30.324 | Lennart WinklerFortuna Köln | Fortuna Köln | Portar | 23 | 175 K € |
| 30.324 | Leo HedenbergHelsingborg |  Helsingborg | Mijlocaș | 22 | 175 K € |
| 30.324 | Leon IvanovićOFK Beograd |  OFK Beograd | Fundaș | 18 | 175 K € |
| 30.324 | LJ Leon JakirovićInter U23 |  Inter U23 | Fundaș | 18 | 175 K € |
| 30.324 | LB Leonardo BovioInter U23 | Inter U23 | Fundaș | 18 | 175 K € |
| 30.324 | Leonardo LopesBenfica B |  Benfica B | Portar | 18 | 175 K € |
| 30.324 | Leonardo MarchiCentral Córdoba |  Central Córdoba | Fundaș | 30 | 175 K € |
| 30.324 | Leonardo MarsonGubbio |  Gubbio | Portar | 28 | 175 K € |
| 30.324 | LP Leonardo PetrovicNK Jadran Luka Ploce |  NK Jadran Luka Ploce | Atacant | 23 | 175 K € |
| 30.324 | Leonardo SámanoCruz Azul Hidalgo |  Cruz Azul Hidalgo | Fundaș | 25 | 175 K € |
| 30.324 | Leonat VitijaTirana |  Tirana | Fundaș | 26 | 175 K € |
| 30.324 | Levan ShengeliaDinamo Batumi |  Dinamo Batumi | Atacant | 31 | 175 K € |
| 30.324 | LB Levon BashoyanUrartu |  Urartu | Mijlocaș | 21 | 175 K € |
| 30.324 | Lewis BudinauckasPartick Thistle |  Partick Thistle | Portar | 24 | 175 K € |
| 30.324 | Li AngWuhan Three Towns |  Wuhan Three Towns | Fundaș | 33 | 175 K € |
| 30.324 | Li On MizrahiHapoel Jerusalem |  Hapoel Jerusalem | Fundaș | 24 | 175 K € |
| 30.324 | LA Liam AlukHapoel Ramat Gan |  Hapoel Ramat Gan | Atacant | — | 175 K € |
| 30.324 | Liao LishengChengdu Rongcheng |  Chengdu Rongcheng | Mijlocaș | 33 | 175 K € |
| 30.324 | Liao RongxiangChengdu Rongcheng | Chengdu Rongcheng | Mijlocaș | 22 | 175 K € |
| 30.324 | LM Lifa MakuaDurban City |  Durban City | Mijlocaș | — | 175 K € |
| 30.324 | Linar SharifullinNeftekhimik Nizhnekamsk |  Neftekhimik Nizhnekamsk | Mijlocaș | 25 | 175 K € |
| 30.324 | Linus RönnbergAarhus Fremad |  Aarhus Fremad | Atacant | 23 | 175 K € |
| 30.324 | Lio RothenhagenHolstein Kiel |  Holstein Kiel | Portar | 20 | 175 K € |
| 30.324 | Lirim KastratiVllaznia |  Vllaznia | Atacant | 27 | 175 K € |
| 30.324 | Lirim KastratiKauno Žalgiris |  Kauno Žalgiris | Fundaș | 27 | 175 K € |
| 30.324 | Lisandru OlmetaTorreense |  Torreense | Portar | 21 | 175 K € |
| 30.324 | Liu ChengyuShanghai Shenhua |  Shanghai Shenhua | Atacant | 20 | 175 K € |
| 30.324 | Liu JunxianTianjin Jinmen Tiger |  Tianjin Jinmen Tiger | Atacant | 25 | 175 K € |
| 30.324 | LJ Liu JunzeBeijing Guoan |  Beijing Guoan | Mijlocaș | 18 | 175 K € |
| 30.324 | Liu ShaoziyangBeijing Guoan | Beijing Guoan | Portar | 22 | 175 K € |
| 30.324 | Liu WeiguoDalian Yingbo |  Dalian Yingbo | Portar | 34 | 175 K € |
| 30.324 | Logan PonceCentral Español⚽ |  Central Español | Fundaș | 24 | 175 K € |
| 30.324 | LA Lorenzo AndrenacciLumezzane |  Lumezzane | Portar | 31 | 175 K € |
| 30.324 | LF Lorenzo FerrariBarletta |  Barletta | Fundaș | 20 | 175 K € |
| 30.324 | LH Lorenzo HoffmanFC Den Bosch |  FC Den Bosch | Atacant | 19 | 175 K € |
| 30.324 | LP Lorenzo PeschetolaTeam Altamura |  Team Altamura | Mijlocaș | — | 175 K € |
| 30.324 | LS Lorenzo SantarelliGiugliano |  Giugliano | Portar | 24 | 175 K € |
| 30.324 | LV Lorenzo VinciCannes |  Cannes | Fundaș | 30 | 175 K € |
| 30.324 | Lorik DobratiqiFeronikeli |  Feronikeli | Atacant | 26 | 175 K € |
| 30.324 | Loris GiandomenicoGreuther Fürth |  Greuther Fürth | Fundaș | 21 | 175 K € |
| 30.324 | Louis JacksonSt Mirren |  St Mirren | Fundaș | 21 | 175 K € |
| 30.324 | Lovre RogićRudeš |  Rudeš | Portar | 31 | 175 K € |
| 30.324 | LN Lowen NsongaVianense |  Vianense | Atacant | — | 175 K € |
