| 30.324 | Rémi CabralFC Tulsa | FC Tulsa | Atacant | 27 | 175 K € |
| 30.324 | Rémi MulumbaBandırmaspor | Bandırmaspor | Mijlocaș | 34 | 175 K € |
| 30.324 | Róbert Orri ÞorkelssonVíkingur Reykjavík | Víkingur Reykjavík | Fundaș | 24 | 175 K € |
| 30.324 | Rövlan MuradovAraz-Naxçıvan | Araz-Naxçıvan | Mijlocaș | 28 | 175 K € |
| 30.324 | Rúben PinaLeixões | Leixões | Atacant | 26 | 175 K € |
| 30.324 | Răzvan MărinceanFarul Constanța | Farul Constanța | Mijlocaș | 17 | 175 K € |
| 30.324 | RP Răzvan PașcalăuCosenza | Cosenza | Fundaș | 22 | 175 K € |
| 30.324 | Saad AgouzoulSochaux | Sochaux | Fundaș | 29 | 175 K € |
| 30.324 | Saad Al-QahtaniAl-Wehda | Al-Wehda | Fundaș | 21 | 175 K € |
| 30.324 | SB Saad BenlahsenUS Amal Tiznit | US Amal Tiznit | Fundaș | — | 175 K € |
| 30.324 | SS Saad SulimanAjman | Ajman | Fundaș | — | 175 K € |
| 30.324 | Saba GegiadzeSpaeri | Spaeri | Mijlocaș | 22 | 175 K € |
| 30.324 | Saber El ShimiEl Gouna FC | El Gouna FC | Fundaș | 33 | 175 K € |
| 30.324 | SC Sacha ContenaSC Bastia | SC Bastia | Portar | 21 | 175 K € |
| 30.324 | S SacraPaços de Ferreira | Paços de Ferreira | Atacant | — | 175 K € |
| 30.324 | Saeed MaqdamiAl Nasr Dubai | Al Nasr Dubai | Portar | 22 | 175 K € |
| 30.324 | Saku SavolainenKuPS | KuPS | Fundaș | 30 | 175 K € |
| 30.324 | Saleh Al-ShehriAl-Ittihad | Al-Ittihad | Atacant | 33 | 175 K € |
| 30.324 | SS Saliou SembèneDinamo City | Dinamo City | Fundaș | 25 | 175 K € |
| 30.324 | SS Salvador SilvaAD Fafe | AD Fafe | Mijlocaș | — | 175 K € |
| 30.324 | SA Salvatore AloiCatania | Catania | Mijlocaș | 29 | 175 K € |
| 30.324 | Sam McIllhattonBirmingham Legion FC | Birmingham Legion FC | Mijlocaș | 28 | 175 K € |
| 30.324 | Samba CoulibalyClub Brugge NXT | Club Brugge NXT | Fundaș | 18 | 175 K € |
| 30.324 | SA Samid AkanniNK Sesvete | NK Sesvete | Atacant | 23 | 175 K € |
| 30.324 | Samir ArabBalzan | Balzan | Fundaș | 32 | 175 K € |
| 30.324 | Samson TijaniPodbrezová | Podbrezová | Mijlocaș | 24 | 175 K € |
| 30.324 | Samsy KeitaCF Montréal | CF Montréal | Portar | 17 | 175 K € |
| 30.324 | SP Samu PérezAntequera | Antequera | Portar | 29 | 175 K € |
| 30.324 | Samuel AsomaHelsingborg | Helsingborg | Mijlocaș | 24 | 175 K € |
| 30.324 | SO Samuel OjoEl Gouna FC | El Gouna FC | Atacant | — | 175 K € |
| 30.324 | SS Samuel SousaLeça | Leça | Fundaș | — | 175 K € |
| 30.324 | Samuele MassoloSampdoria | Sampdoria | Portar | 30 | 175 K € |
| 30.324 | SD Sander DahleVitória de Guimarães B | Vitória de Guimarães B | Mijlocaș | — | 175 K € |
| 30.324 | Sander KartumAalesund | Aalesund | Mijlocaș | 31 | 175 K € |
| 30.324 | Sander RavnVejle Boldklub | Vejle Boldklub | Mijlocaș | 19 | 175 K € |
| 30.324 | Sander SaugestadSandnes Ulf | Sandnes Ulf | Mijlocaș | 25 | 175 K € |
| 30.324 | S SandroSC João Ver | SC João Ver | Atacant | — | 175 K € |
| 30.324 | SM Sanele MthembuMilford FC | Milford FC | Portar | — | 175 K € |
| 30.324 | Sani AbdullahiMačva Šabac | Mačva Šabac | Atacant | 22 | 175 K € |
| 30.324 | Sanousi HawsawiDamac FC | Damac FC | Fundaș | 28 | 175 K € |
| 30.324 | SB Santiago BenítezVenados FC | Venados FC | Mijlocaș | 21 | 175 K € |
| 30.324 | SG Santiago GuzmánMontevideo Wanderers | Montevideo Wanderers | Atacant | 22 | 175 K € |
| 30.324 | Santiago MontielVenados FC | Venados FC | Fundaș | 23 | 175 K € |
| 30.324 | SV Santiago VerdiVitória de Guimarães B | Vitória de Guimarães B | Mijlocaș | — | 175 K € |
| 30.324 | SK Santos KevynTrofense | Trofense | Atacant | — | 175 K € |
| 30.324 | SS Sanzhar SatanovAtyrau | Atyrau | Fundaș | 25 | 175 K € |
| 30.324 | SD Saverio DomanicoBarletta | Barletta | Fundaș | 21 | 175 K € |
| 30.324 | Savvas MourgosPanionios | Panionios | Atacant | 28 | 175 K € |
| 30.324 | SL Saïd LamraniASO Chlef | ASO Chlef | Fundaș | — | 175 K € |
| 30.324 | ST Saïdou TouréGent U23 | Gent U23 | Atacant | 19 | 175 K € |