| 32.835 | Kyle LinharesOne Knoxville SC |  One Knoxville SC | Atacant | 24 | 150 K € |
| 32.835 | Kyle TurnerRaith Rovers |  Raith Rovers | Mijlocaș | 29 | 150 K € |
| 32.835 | Kyle VassellColorado Springs Switchbacks FC |  Colorado Springs Switchbacks FC | Atacant | 33 | 150 K € |
| 32.835 | KE Kyllian EstradaMondorf-les-Bains |  Mondorf-les-Bains | Fundaș | 24 | 150 K € |
| 32.835 | Kyriakos SavvidisWisła Płock |  Wisła Płock | Mijlocaș | 31 | 150 K € |
| 32.835 | KF Kévin FaradéFC Fleury 91 |  FC Fleury 91 | Atacant | 31 | 150 K € |
| 32.835 | Ladislav TakácsFK Teplice |  FK Teplice | Fundaș | 30 | 150 K € |
| 32.835 | L LaercioVianense |  Vianense | Fundaș | — | 150 K € |
| 32.835 | Lamin ColleyPuskás Akadémia |  Puskás Akadémia | Atacant | 33 | 150 K € |
| 32.835 | Lapo DeliEmpoli |  Empoli | Mijlocaș | 20 | 150 K € |
| 32.835 | LG Lars GeluykensSporting Hasselt |  Sporting Hasselt | Portar | 20 | 150 K € |
| 32.835 | Lars StoecklAustria Wien II |  Austria Wien II | Fundaș | 19 | 150 K € |
| 32.835 | Lars Van ParysPatro Eisden |  Patro Eisden | Portar | 20 | 150 K € |
| 32.835 | LU Lasha UgrekhelidzeMeshakhte Tkibuli⚽ |  Meshakhte Tkibuli | Fundaș | 27 | 150 K € |
| 32.835 | Lassina TraoréFC Liefering |  FC Liefering | Fundaș | 19 | 150 K € |
| 32.835 | LV Lautaro VillanuevaTristán Suárez |  Tristán Suárez | Atacant | — | 150 K € |
| 32.835 | LD Leandro DiasPaços de Ferreira |  Paços de Ferreira | Fundaș | — | 150 K € |
| 32.835 | Leandro MacielBotafogo SP |  Botafogo SP | Mijlocaș | 30 | 150 K € |
| 32.835 | Leandro MaksutajKriens |  Kriens | Atacant | 19 | 150 K € |
| 32.835 | LT Leandro TeixeiraAD Fafe |  AD Fafe | Fundaș | — | 150 K € |
| 32.835 | Leandro VersientiCasarano |  Casarano | Mijlocaș | 30 | 150 K € |
| 32.835 | LN Lebohang NkakiPolokwane City |  Polokwane City | Fundaș | 33 | 150 K € |
| 32.835 | Leco ZeevalkinkHeracles |  Heracles | Portar | 21 | 150 K € |
| 32.835 | Leigh KavanaghGalway United |  Galway United | Fundaș | 22 | 150 K € |
| 32.835 | LM Lennol MathebulaTS Galaxy |  TS Galaxy | Fundaș | 22 | 150 K € |
| 32.835 | Lennon SmuldersFC Eindhoven |  FC Eindhoven | Mijlocaș | 20 | 150 K € |
| 32.835 | Lenny StoltzMondorf-les-Bains | Mondorf-les-Bains | Atacant | 26 | 150 K € |
| 32.835 | Leo DuruBirmingham Legion FC |  Birmingham Legion FC | Fundaș | 21 | 150 K € |
| 32.835 | Leo OppermannArminia Bielefeld |  Arminia Bielefeld | Portar | 25 | 150 K € |
| 32.835 | Leo PericNK Dugopolje |  NK Dugopolje | Atacant | 24 | 150 K € |
| 32.835 | LT Leo TorresTapatío |  Tapatío | Atacant | 22 | 150 K € |
| 32.835 | Leon ElshanJeunesse Esch |  Jeunesse Esch | Atacant | 22 | 150 K € |
| 32.835 | LI Leon IlievZemun |  Zemun | Mijlocaș | 20 | 150 K € |
| 32.835 | Leon KingAyr United |  Ayr United | Fundaș | 22 | 150 K € |
| 32.835 | LB Leonardo BolañosTepatitlán FC |  Tepatitlán FC | Mijlocaș | 27 | 150 K € |
| 32.835 | LM Leonardo MoccoSC João Ver |  SC João Ver | Mijlocaș | — | 150 K € |
| 32.835 | LP Leonardo PaivaLusitânia Lourosa |  Lusitânia Lourosa | Fundaș | 18 | 150 K € |
| 32.835 | LP Leonardo PerkovicGNK Dinamo Zagreb II |  GNK Dinamo Zagreb II | Atacant | 19 | 150 K € |
| 32.835 | Leonardo SepúlvedaLeones Negros |  Leones Negros | Fundaș | 25 | 150 K € |
| 32.835 | Leonardos KopanidisGS Marko |  GS Marko | Mijlocaș | 20 | 150 K € |
| 32.835 | Leonards CeversSalernitana |  Salernitana | Portar | 21 | 150 K € |
| 32.835 | Leoni GastaldeloTukums 2000 |  Tukums 2000 | Mijlocaș | 23 | 150 K € |
| 32.835 | Levan TandilashviliEgnatia |  Egnatia | Portar | 23 | 150 K € |
| 32.835 | Levi HansasVästerås SK |  Västerås SK | Mijlocaș | 16 | 150 K € |
| 32.835 | LT Lewis ToshLimavady United |  Limavady United | Fundaș | 22 | 150 K € |
| 32.835 | Li HaoranLiaoning Tieren |  Liaoning Tieren | Fundaș | 27 | 150 K € |
| 32.835 | Li NingShenzhen Peng City |  Shenzhen Peng City | Mijlocaș | 25 | 150 K € |
| 32.835 | Liam McStravickCliftonville |  Cliftonville | Mijlocaș | 21 | 150 K € |
| 32.835 | Liam SoleInverness Caledonian Thistle |  Inverness Caledonian Thistle | Mijlocaș | 26 | 150 K € |
| 32.835 | Liam de KockDurban City |  Durban City | Fundaș | 25 | 150 K € |
