| 30.324 | SR Saúl RamírezAlacranes de Durango | Alacranes de Durango | Atacant | 28 | 175 K € |
| 30.324 | SC Scheid CassioLeça | Leça | Fundaș | — | 175 K € |
| 30.324 | Scott McGillArbroath | Arbroath | Mijlocaș | 24 | 175 K € |
| 30.324 | Scott TiffoneyRaith Rovers | Raith Rovers | Atacant | 28 | 175 K € |
| 30.324 | Sebastian HauglandRanheim | Ranheim | Atacant | 30 | 175 K € |
| 30.324 | Sebastian LodbergVendsyssel FF | Vendsyssel FF | Atacant | 19 | 175 K € |
| 30.324 | Sebastian MalinowskiFC Hertha Wels | FC Hertha Wels | Mijlocaș | 28 | 175 K € |
| 30.324 | Sebastián AssisCerro Largo | Cerro Largo | Mijlocaș | 33 | 175 K € |
| 30.324 | SM Sebastián MartínezJaiba Brava del Tampico-Madero | Jaiba Brava del Tampico-Madero | Mijlocaș | 23 | 175 K € |
| 30.324 | Sebastián MelgarejoHuachipato | Huachipato | Fundaș | 17 | 175 K € |
| 30.324 | SS Sebastián SaucedoVenados FC | Venados FC | Fundaș | 20 | 175 K € |
| 30.324 | Seif Ali HindiDukla Praha | Dukla Praha | Mijlocaș | 21 | 175 K € |
| 30.324 | SA Seif AtefUnited FC | United FC | Fundaș | 22 | 175 K € |
| 30.324 | SD Sekou DiancoumbaVianense | Vianense | Atacant | — | 175 K € |
| 30.324 | Senan DevineColeraine | Coleraine | Mijlocaș | 19 | 175 K € |
| 30.324 | Serdar DursunGaziantep | Gaziantep | Atacant | 35 | 175 K € |
| 30.324 | Serge NgomaBirmingham Legion FC | Birmingham Legion FC | Atacant | 21 | 175 K € |
| 30.324 | SO Sergi OriolMontevideo Wanderers | Montevideo Wanderers | Mijlocaș | 22 | 175 K € |
| 30.324 | Sergi SamperDebrecen | Debrecen | Mijlocaș | 31 | 175 K € |
| 30.324 | SC Sergio CarrascoConcordia Chiajna | Concordia Chiajna | Mijlocaș | 27 | 175 K € |
| 30.324 | Sergio GuerreroBruk-Bet Termalica Nieciecza | Bruk-Bet Termalica Nieciecza | Mijlocaș | 27 | 175 K € |
| 30.324 | Sergio PadtUtrecht | Utrecht | Portar | 36 | 175 K € |
| 30.324 | S( Serhiy Korniychuk (footballer)Chornomorets Odesa | Chornomorets Odesa | Fundaș | 22 | 175 K € |
| 30.324 | Serhiy SukhanovObolon Kyiv | Obolon Kyiv | Atacant | 31 | 175 K € |
| 30.324 | Serkan AsanIğdır FK | Iğdır FK | Fundaș | 27 | 175 K € |
| 30.324 | Severin NiouleFrancs Borains⚽ | Francs Borains | Atacant | 21 | 175 K € |
| 30.324 | Seymour ReidSporting Kansas City | Sporting Kansas City | Atacant | 18 | 175 K € |
| 30.324 | Seán HoareSt Patrick's Athletic | St Patrick's Athletic | Fundaș | 32 | 175 K € |
| 30.324 | Shadrack KobediSiwelele | Siwelele | Mijlocaș | 30 | 175 K € |
| 30.324 | Shaker Abu HuseinBnei Sakhnin | Bnei Sakhnin | Atacant | 20 | 175 K € |
| 30.324 | Shamar NicholsonMaxline Vitebsk | Maxline Vitebsk | Atacant | 29 | 175 K € |
| 30.324 | Shane FarrellDrogheda United | Drogheda United | Mijlocaș | 26 | 175 K € |
| 30.324 | Shehab EllethyAl-Shahaniya | Al-Shahaniya | Portar | 26 | 175 K € |
| 30.324 | Shergo ShhabNordic United FC | Nordic United FC | Atacant | 31 | 175 K € |
| 30.324 | Sheyi OjoAktobe | Aktobe | Mijlocaș | 29 | 175 K € |
| 30.324 | Shigeo MiyawakiTegevajaro Miyazaki | Tegevajaro Miyazaki | Fundaș | 24 | 175 K € |
| 30.324 | SL Shkëlzen LushtakuDrenica | Drenica | Fundaș | 36 | 175 K € |
| 30.324 | Shota SuzukiFujieda MYFC⚽ | Fujieda MYFC | Fundaș | 29 | 175 K € |
| 30.324 | Shoya NoseHokkaido Consadole Sapporo | Hokkaido Consadole Sapporo | Fundaș | 23 | 175 K € |
| 30.324 | Shun IsotaniSagan Tosu | Sagan Tosu | Fundaș | 24 | 175 K € |
| 30.324 | Shun YoshidaFujieda MYFC⚽ | Fujieda MYFC | Portar | 29 | 175 K € |
| 30.324 | Shunnosuke MatsukiFujieda MYFC⚽ | Fujieda MYFC | Atacant | 30 | 175 K € |
| 30.324 | Shunsuke NishikuboJúbilo Iwata⚽ | Júbilo Iwata | Fundaș | 23 | 175 K € |
| 30.324 | Shyon OmraniNafta 1903 | Nafta 1903 | Mijlocaș | 23 | 175 K € |
| 30.324 | Sigurd KvileFredrikstad | Fredrikstad | Fundaș | 26 | 175 K € |
| 30.324 | Silas AlfredHibernians | Hibernians | Mijlocaș | 21 | 175 K € |
| 30.324 | Silas HaldHB Køge | HB Køge | Fundaș | 20 | 175 K € |
| 30.324 | Simen BeckStrømmen | Strømmen | Mijlocaș | 23 | 175 K € |
| 30.324 | SC Simeon ChatovPFC CSKA Sofia II | PFC CSKA Sofia II | Fundaș | 25 | 175 K € |
| 30.324 | SD Simon DrozdBaník Ostrava B | Baník Ostrava B | Atacant | 19 | 175 K € |