| 32.835 | Simon GustafsonKorona Kielce | Korona Kielce | Mijlocaș | 31 | 150 K € |
| 32.835 | SH Simon HandleViktoria Köln 1904 | Viktoria Köln 1904 | Mijlocaș | 33 | 150 K € |
| 32.835 | Simon SkrabbPolonia Warszawa | Polonia Warszawa | Mijlocaș | 31 | 150 K € |
| 32.835 | SC Simonas ChristophiAEL Limassol | AEL Limassol | Mijlocaș | 19 | 150 K € |
| 32.835 | Simthandile SishiTS Galaxy | TS Galaxy | Fundaș | 22 | 150 K € |
| 32.835 | Simão SilvaAmarante | Amarante | Mijlocaș | 21 | 150 K € |
| 32.835 | Simón ZapataInternacional de Bogotá | Internacional de Bogotá | Portar | 20 | 150 K € |
| 32.835 | Sindri Þór IngimarssonStjarnan | Stjarnan | Fundaș | 27 | 150 K € |
| 32.835 | Siniša SaničaninBorac | Borac | Fundaș | 31 | 150 K € |
| 32.835 | SM Sipho Gift MasetiTS Galaxy | TS Galaxy | Portar | 24 | 150 K € |
| 32.835 | SN Siphosakhe Ntiya-NtiyaMarumo Gallants | Marumo Gallants | Fundaș | 30 | 150 K € |
| 32.835 | SG Siyabonga GumedeRichards Bay | Richards Bay | Mijlocaș | — | 150 K € |
| 32.835 | SN Siyabonga NguessanTS Galaxy | TS Galaxy | Atacant | 19 | 150 K € |
| 32.835 | Slimane BouteldjaES Sétif | ES Sétif | Fundaș | 31 | 150 K € |
| 32.835 | Sofian ChaklaIraklis | Iraklis | Fundaș | 33 | 150 K € |
| 32.835 | Sokratis DioudisAris | Aris | Portar | 33 | 150 K € |
| 32.835 | Sol FordeColwyn Bay | Colwyn Bay | Fundaș | 21 | 150 K € |
| 32.835 | ST Solo TraoreAtlético | Atlético | Atacant | — | 150 K € |
| 32.835 | Solomon BonnahVitesse | Vitesse | Fundaș | 23 | 150 K € |
| 32.835 | Sondre Fosnæss HanssenHødd | Hødd | Fundaș | 25 | 150 K € |
| 32.835 | Sondre SkogenSKN St. Pölten | SKN St. Pölten | Fundaș | 26 | 150 K € |
| 32.835 | SȘ Sorin ȘerbanBihor Oradea | Bihor Oradea | Fundaș | 26 | 150 K € |
| 32.835 | SM Sota MatsunagaOliveirense | Oliveirense | Mijlocaș | — | 150 K € |
| 32.835 | SM Sotirios MarkopoulosPyrgos AFC | Pyrgos AFC | Fundaș | 19 | 150 K € |
| 32.835 | Soufiane JebariFK Csíkszereda Miercurea Ciuc | FK Csíkszereda Miercurea Ciuc | Mijlocaș | 31 | 150 K € |
| 32.835 | Souleymane CisséAl Najma | Al Najma | Atacant | 26 | 150 K € |
| 32.835 | SN Souza NicolasAtlético | Atlético | Atacant | — | 150 K € |
| 32.835 | SM Sphamandla MakhalalaRichards Bay | Richards Bay | Fundaș | — | 150 K € |
| 32.835 | Spyros VlachosHellas Syros | Hellas Syros | Fundaș | 30 | 150 K € |
| 32.835 | Srdjan BasicOFK Vrsac⚽ | OFK Vrsac | Atacant | 21 | 150 K € |
| 32.835 | Stan van ManenFC Emmen | FC Emmen | Atacant | 19 | 150 K € |
| 32.835 | Stanislav BiblykTekstilshchik Ivanovo | Tekstilshchik Ivanovo | Atacant | 25 | 150 K € |
| 32.835 | Stanislav DyulgerovFratria | Fratria | Mijlocaș | 23 | 150 K € |
| 32.835 | Stavros VasilakosPanserraikos FC | Panserraikos FC | Fundaș | 21 | 150 K € |
| 32.835 | Stef PeetersPatro Eisden | Patro Eisden | Mijlocaș | 34 | 150 K € |
| 32.835 | SK Stefan KocevBregalnica Štip | Bregalnica Štip | Fundaș | 32 | 150 K € |
| 32.835 | Stefan NikolicOFK Vrsac | OFK Vrsac | Fundaș | 22 | 150 K € |
| 32.835 | Stefan PanićRFS | RFS | Mijlocaș | 34 | 150 K € |
| 32.835 | Stefan PetrovićPartizan | Partizan | Fundaș | 18 | 150 K € |
| 32.835 | Stefano MinelliDesenzano | Desenzano | Portar | 32 | 150 K € |
| 32.835 | SR Stefano RossoniBarletta | Barletta | Fundaș | 29 | 150 K € |
| 32.835 | Stelios KitsiouPanserraikos FC | Panserraikos FC | Fundaș | 33 | 150 K € |
| 32.835 | SD Stephane DiarraSantarém | Santarém | Atacant | — | 150 K € |
| 32.835 | SE Stephen EndeIberia 1999 | Iberia 1999 | Atacant | 20 | 150 K € |
| 32.835 | Steve FurtadoFarul Constanța | Farul Constanța | Fundaș | 31 | 150 K € |
| 32.835 | S StitchVarzim | Varzim | Fundaș | — | 150 K € |
| 32.835 | Stjepan KučišGorica | Gorica | Mijlocaș | 19 | 150 K € |
| 32.835 | Storm Strand-KolbjørnsenStart | Start | Portar | 22 | 150 K € |
| 32.835 | Stoyan StoichkovSeptemvri | Septemvri | Mijlocaș | 23 | 150 K € |
| 32.835 | SA Strahinja AleksićRadnički 1923 | Radnički 1923 | Portar | 18 | 150 K € |