| 32.835 | Luis HernándezMineros de Zacatecas |  Mineros de Zacatecas | Fundaș | 28 | 150 K € |
| 32.835 | Luis KaçorriChelyabinsk |  Chelyabinsk | Atacant | 28 | 150 K € |
| 32.835 | Luis MarquínezDeportivo Pasto |  Deportivo Pasto | Portar | 23 | 150 K € |
| 32.835 | LN Luis NorelhoLouletano |  Louletano | Atacant | — | 150 K € |
| 32.835 | Luis PierangeliCrotone |  Crotone | Fundaș | 19 | 150 K € |
| 32.835 | Luis RiveraReal Salt Lake |  Real Salt Lake | Fundaș | 18 | 150 K € |
| 32.835 | Luka BožičkovićÖstersunds FK |  Östersunds FK | Mijlocaș | 23 | 150 K € |
| 32.835 | Luka DakićBravo |  Bravo | Portar | 21 | 150 K € |
| 32.835 | LJ Luka JankovicFK Borac 1926 Cacak⚽ |  FK Borac 1926 Cacak | Fundaș | 24 | 150 K € |
| 32.835 | LP Luka ParkadzeRustavi |  Rustavi | Atacant | 21 | 150 K € |
| 32.835 | Luka PosavecOsijek |  Osijek | Fundaș | 17 | 150 K € |
| 32.835 | Luka SliškovićKriens |  Kriens | Atacant | 31 | 150 K € |
| 32.835 | Luka SvetlicicFK Vozdovac |  FK Vozdovac | Atacant | 27 | 150 K € |
| 32.835 | Luka VeličkovićAarau |  Aarau | Portar | 21 | 150 K € |
| 32.835 | Luka ĐorđevićČukarički |  Čukarički | Atacant | 32 | 150 K € |
| 32.835 | Lukas BurnsBrooklyn |  Brooklyn | Portar | 24 | 150 K € |
| 32.835 | LG Lukas GrgicBari |  Bari | Mijlocaș | 31 | 150 K € |
| 32.835 | Lukas JägerRheindorf Altach |  Rheindorf Altach | Mijlocaș | 32 | 150 K € |
| 32.835 | Lukas LeragerWidzew Łódź |  Widzew Łódź | Mijlocaș | 33 | 150 K € |
| 32.835 | LZ Lukas ZdrazilTřinec |  Třinec | Atacant | 21 | 150 K € |
| 32.835 | Luke DennisonDrogheda United |  Drogheda United | Portar | 30 | 150 K € |
| 32.835 | Luke DouglasSt Mirren |  St Mirren | Atacant | 17 | 150 K € |
| 32.835 | LL Luke LeahyWycombe Wanderers |  Wycombe Wanderers | Mijlocaș | 33 | 150 K € |
| 32.835 | Lukáš KalvachQatar SC |  Qatar SC | Mijlocaș | 31 | 150 K € |
| 32.835 | Lun BoncinaK. Lierse SK |  K. Lierse SK | Atacant | 23 | 150 K € |
| 32.835 | Luo JingDalian Yingbo |  Dalian Yingbo | Mijlocaș | 32 | 150 K € |
| 32.835 | LZ Luo ZixiangBeijing Guoan |  Beijing Guoan | Fundaș | 18 | 150 K € |
| 32.835 | Luuk VogelsRKC Waalwijk |  RKC Waalwijk | Portar | 23 | 150 K € |
| 32.835 | Luís RochaLusitânia Lourosa |  Lusitânia Lourosa | Fundaș | 33 | 150 K € |
| 32.835 | Lyam MacKinnonOrange County SC |  Orange County SC | Atacant | 27 | 150 K € |
| 32.835 | LH Lyes HoelThionville Lusitanos |  Thionville Lusitanos | Portar | 19 | 150 K € |
| 32.835 | Lysandros PapastylianouKrasava ENY |  Krasava ENY | Atacant | 20 | 150 K € |
| 32.835 | Lyubomir VasilevBotev Vratsa |  Botev Vratsa | Portar | 21 | 150 K € |
| 32.835 | Léo AlabaAmérica-MG |  América-MG | Fundaș | — | 150 K € |
| 32.835 | LH Léo HonorioNáutico |  Náutico | Portar | — | 150 K € |
| 32.835 | Ma HaoqiZhejiang |  Zhejiang | Atacant | 22 | 150 K € |
| 32.835 | MM Ma MingyangBeijing Guoan | Beijing Guoan | Atacant | 17 | 150 K € |
| 32.835 | Maciej RosołekPogoń Siedlce |  Pogoń Siedlce | Atacant | 25 | 150 K € |
| 32.835 | Madi ZhakipbayevZhetysu |  Zhetysu | Mijlocaș | 26 | 150 K € |
| 32.835 | Magsad IsayevKapaz |  Kapaz | Fundaș | 32 | 150 K € |
| 32.835 | Magzhan ToktybayOrdabasy |  Ordabasy | Atacant | 22 | 150 K € |
| 32.835 | MG Mahi GnemagnonRFC Seraing |  RFC Seraing | Atacant | 19 | 150 K € |
| 32.835 | Mahmoud ShabanaTala'ea El Gaish |  Tala'ea El Gaish | Fundaș | 31 | 150 K € |
| 32.835 | Majed KhalifaAl Jabalain |  Al Jabalain | Atacant | 22 | 150 K € |
| 32.835 | Majed MadaniAl-Zulfi |  Al-Zulfi | Atacant | 22 | 150 K € |
| 32.835 | MC Makar ChirkovSKA-Khabarovsk |  SKA-Khabarovsk | Fundaș | 21 | 150 K € |
| 32.835 | MA Maksim AleksandrovUral Yekaterinburg |  Ural Yekaterinburg | Portar | — | 150 K € |
| 32.835 | Maksim ChalkinUlytau |  Ulytau | Fundaș | 30 | 150 K € |
| 32.835 | Maksim KalimullinFlora Tallinn |  Flora Tallinn | Mijlocaș | 20 | 150 K € |
| 32.835 | MN Maksim NoskovTekstilshchik Ivanovo |  Tekstilshchik Ivanovo | Mijlocaș | 23 | 150 K € |
