| 35.675 | Leo GaxhaDundalk |  Dundalk | Atacant | 24 | 125 K € |
| 35.675 | Leo ReisGandzasar Kapan |  Gandzasar Kapan | Mijlocaș | 20 | 125 K € |
| 35.675 | Leo SacaCFR Cluj |  CFR Cluj | Fundaș | 19 | 125 K € |
| 35.675 | Leo SalazarJong Ajax |  Jong Ajax | Atacant | 19 | 125 K € |
| 35.675 | Leon BoydLimavady United |  Limavady United | Atacant | 20 | 125 K € |
| 35.675 | Leon IvancicHNK Segesta Sisak |  HNK Segesta Sisak | Mijlocaș | 20 | 125 K € |
| 35.675 | Leon SethiStrømmen |  Strømmen | Fundaș | 19 | 125 K € |
| 35.675 | Leon ZeqirajNK Kustosija Zagreb |  NK Kustosija Zagreb | Fundaș | 21 | 125 K € |
| 35.675 | Leonard GwethDinamo Minsk |  Dinamo Minsk | Atacant | 24 | 125 K € |
| 35.675 | LB Leonard de BesteQuick Boys |  Quick Boys | Mijlocaș | — | 125 K € |
| 35.675 | Leonardo CapezziSorrento |  Sorrento | Mijlocaș | 31 | 125 K € |
| 35.675 | LF Leonardo FerreiraAD Fafe |  AD Fafe | Portar | — | 125 K € |
| 35.675 | Leonardo FloreAtlético Rafaela |  Atlético Rafaela | Fundaș | 29 | 125 K € |
| 35.675 | LL Leonardo LópezGimnasia Jujuy⚽ |  Gimnasia Jujuy | Mijlocaș | — | 125 K € |
| 35.675 | LV Leonardo VeseliLaçi |  Laçi | Atacant | 18 | 125 K € |
| 35.675 | LC Leonel CanzonieroTristán Suárez |  Tristán Suárez | Fundaș | — | 125 K € |
| 35.675 | Leonel LópezCancún FC |  Cancún FC | Mijlocaș | 32 | 125 K € |
| 35.675 | LR Leonidas RaiosNiki Volou |  Niki Volou | Mijlocaș | 18 | 125 K € |
| 35.675 | Leontije VasicFK Loznica |  FK Loznica | Mijlocaș | 22 | 125 K € |
| 35.675 | Leroy MillarLarne |  Larne | Mijlocaș | 31 | 125 K € |
| 35.675 | LD Levi van DuijnQuick Boys | Quick Boys | Mijlocaș | — | 125 K € |
| 35.675 | Lewis CampbellLivingston |  Livingston | Atacant | — | 125 K € |
| 35.675 | Lewis MacKinnonPortadown |  Portadown | Fundaș | 23 | 125 K € |
| 35.675 | Lewis McGregorColeraine |  Coleraine | Atacant | 22 | 125 K € |
| 35.675 | Li LeiBeijing Guoan |  Beijing Guoan | Fundaș | 34 | 125 K € |
| 35.675 | LR Li RuilongShanghai Port |  Shanghai Port | Mijlocaș | 19 | 125 K € |
| 35.675 | Liam DonnellySt Mirren |  St Mirren | Mijlocaș | 30 | 125 K € |
| 35.675 | LE Liam EasonCambrian United |  Cambrian United | Atacant | 28 | 125 K € |
| 35.675 | Liam Filip AnderssonÖrgryte IS |  Örgryte IS | Atacant | 23 | 125 K € |
| 35.675 | Liam PalmerSheffield Wednesday |  Sheffield Wednesday | Fundaș | 35 | 125 K € |
| 35.675 | Liang WeipengChongqing Tonglianglong |  Chongqing Tonglianglong | Atacant | 24 | 125 K € |
| 35.675 | LH Lin HanqiBeijing Guoan | Beijing Guoan | Fundaș | 17 | 125 K € |
| 35.675 | Lindokuhle MathebulaPolokwane City |  Polokwane City | Portar | 32 | 125 K € |
| 35.675 | Lionel HuwilerEtoile Carouge |  Etoile Carouge | Portar | 19 | 125 K € |
| 35.675 | LX Lirian XheladiniShkëndija |  Shkëndija | Mijlocaș | 18 | 125 K € |
| 35.675 | Liu DianzuoChengdu Rongcheng |  Chengdu Rongcheng | Portar | 36 | 125 K € |
| 35.675 | Loay Al-ShahraniAl-Orobah FC |  Al-Orobah FC | Fundaș | 29 | 125 K € |
| 35.675 | Lobsang KhedrupGuangxi Hengchen |  Guangxi Hengchen | Mijlocaș | 26 | 125 K € |
| 35.675 | Logan NeidlingerFort Wayne |  Fort Wayne | Fundaș | 21 | 125 K € |
| 35.675 | Lorenzo BarreraAgropecuario |  Agropecuario | Atacant | 23 | 125 K € |
| 35.675 | Lorenzo ReyesÑublense |  Ñublense | Mijlocaș | 35 | 125 K € |
| 35.675 | LC Lorik CakaVora |  Vora | Atacant | — | 125 K € |
| 35.675 | Lorik KonjuhiIK Brage |  IK Brage | Fundaș | 23 | 125 K € |
| 35.675 | LP Loris PirotteGent U23 |  Gent U23 | Mijlocaș | 17 | 125 K € |
| 35.675 | Louis PerezTampa Bay Rowdies |  Tampa Bay Rowdies | Mijlocaș | 29 | 125 K € |
| 35.675 | LA Louis Van AubelEupen |  Eupen | Portar | 17 | 125 K € |
| 35.675 | Lovro CvekFC Voluntari |  FC Voluntari | Mijlocaș | 31 | 125 K € |
| 35.675 | Loïc LapoussinGuangxi Hengchen | Guangxi Hengchen | Atacant | 30 | 125 K € |
| 35.675 | Loïc MesanviIndy Eleven |  Indy Eleven | Atacant | 23 | 125 K € |
| 35.675 | LK Lu KunDalian K'un City |  Dalian K'un City | Fundaș | 23 | 125 K € |
