| 30.324 | Simon HarrasserSorrento | Sorrento | Portar | 20 | 175 K € |
| 30.324 | Simon RoginaAluminij | Aluminij | Mijlocaș | 25 | 175 K € |
| 30.324 | SV Simon VlnaBaník Ostrava B | Baník Ostrava B | Mijlocaș | 19 | 175 K € |
| 30.324 | Simon ZiboMosta | Mosta | Mijlocaș | 28 | 175 K € |
| 30.324 | SC Simone CorteseAZ Picerno | AZ Picerno | Portar | 21 | 175 K € |
| 30.324 | SI Simone IobSavoia | Savoia | Fundaș | 22 | 175 K € |
| 30.324 | Siméon OuréStal Mielec | Stal Mielec | Mijlocaș | 27 | 175 K € |
| 30.324 | Sindre RindalStrømmen | Strømmen | Fundaș | 26 | 175 K € |
| 30.324 | SM Siphelele MthembuDurban City | Durban City | Mijlocaș | — | 175 K € |
| 30.324 | Siphesihle MsomiLamontville Golden Arrows | Lamontville Golden Arrows | Mijlocaș | 28 | 175 K € |
| 30.324 | ST Siphesihle TatiTS Galaxy | TS Galaxy | Mijlocaș | 22 | 175 K € |
| 30.324 | SN Siyabonga NzamaRichards Bay | Richards Bay | Atacant | 23 | 175 K € |
| 30.324 | Slobodan BabićSutjeska Nikšić | Sutjeska Nikšić | Atacant | 26 | 175 K € |
| 30.324 | Sodiq LawalKalmar FF | Kalmar FF | Fundaș | 18 | 175 K € |
| 30.324 | Sofiane BoucharCR Bélouizdad | CR Bélouizdad | Fundaș | 32 | 175 K € |
| 30.324 | SA Soiyir AhamadaSC Aubagne Air Bel | SC Aubagne Air Bel | Mijlocaș | 19 | 175 K € |
| 30.324 | Solomon AgbasiStellenbosch FC | Stellenbosch FC | Portar | 26 | 175 K € |
| 30.324 | Solomon OsaghaeÚstí nad Labem | Ústí nad Labem | Mijlocaș | 24 | 175 K € |
| 30.324 | Som KumarRadomlje | Radomlje | Portar | 21 | 175 K € |
| 30.324 | Somila NtsundwanaChippa United | Chippa United | Atacant | 29 | 175 K € |
| 30.324 | SD Sonny D'AngeloLatina | Latina | Mijlocaș | 31 | 175 K € |
| 30.324 | SC Soufiane ChakerniRenaissance Club Zemamra | Renaissance Club Zemamra | Fundaș | 27 | 175 K € |
| 30.324 | SM Soumaïla MagossoubaSheriff Tiraspol | Sheriff Tiraspol | Fundaș | 22 | 175 K € |
| 30.324 | SK Souza KauaTrofense | Trofense | Atacant | — | 175 K € |
| 30.324 | Steeve YagoAris Limassol | Aris Limassol | Fundaș | 33 | 175 K € |
| 30.324 | Stefan GavrilovDunav | Dunav | Mijlocaș | 26 | 175 K € |
| 30.324 | Stefan SchwabSV Ried | SV Ried | Mijlocaș | 36 | 175 K € |
| 30.324 | Stefan StefanovDunav | Dunav | Mijlocaș | 19 | 175 K € |
| 30.324 | Stefan StojanovicBrooklyn | Brooklyn | Atacant | 25 | 175 K € |
| 30.324 | SG Stefano GrecoGiugliano | Giugliano | Portar | 27 | 175 K € |
| 30.324 | Stefano MazziniCarrarese | Carrarese | Portar | 27 | 175 K € |
| 30.324 | Stefano VecchiaAalesund | Aalesund | Atacant | 31 | 175 K € |
| 30.324 | SR Stefanos RoutsisPanthrakikos Komotini | Panthrakikos Komotini | Mijlocaș | 23 | 175 K € |
| 30.324 | Stepan MisekKarviná | Karviná | Mijlocaș | 21 | 175 K € |
| 30.324 | Stephen KellyOrange County SC | Orange County SC | Mijlocaș | 26 | 175 K € |
| 30.324 | Stevan JovetićAEL Limassol | AEL Limassol | Atacant | 37 | 175 K € |
| 30.324 | Steve LawsonSūduva | Sūduva | Mijlocaș | 32 | 175 K € |
| 30.324 | Steven UgarkovićWestern Sydney Wanderers FC | Western Sydney Wanderers FC | Mijlocaș | 32 | 175 K € |
| 30.324 | SY Steven YabuseleQuevilly | Quevilly | Portar | 24 | 175 K € |
| 30.324 | SM Stipe MusuraNK Dugopolje | NK Dugopolje | Atacant | 19 | 175 K € |
| 30.324 | Stiven VegaMillonarios | Millonarios | Mijlocaș | 28 | 175 K € |
| 30.324 | SA Strahinja AnđelićČukarički | Čukarički | Fundaș | 18 | 175 K € |
| 30.324 | SV Stratos VoniatisAPOEL | APOEL | Portar | 17 | 175 K € |
| 30.324 | Suhejb RushitiShkëndija Haraçinë | Shkëndija Haraçinë | Mijlocaș | 26 | 175 K € |
| 30.324 | SD Suleyman DamadayevQabala | Qabala | Fundaș | 23 | 175 K € |
| 30.324 | Sumaila WasiuOFK Vrsac | OFK Vrsac | Atacant | 22 | 175 K € |
| 30.324 | Sun GuowenZhejiang | Zhejiang | Fundaș | 33 | 175 K € |
| 30.324 | SK Sunao KideraRB Omiya Ardija | RB Omiya Ardija | Fundaș | 18 | 175 K € |
| 30.324 | Sunday AnyanwuÖstersunds FK | Östersunds FK | Fundaș | 26 | 175 K € |
| 30.324 | Supachok SarachatHokkaido Consadole Sapporo | Hokkaido Consadole Sapporo | Mijlocaș | 28 | 175 K € |