| 35.675 | LP Luka PeicFK Spartak Subotica | FK Spartak Subotica | Fundaș | 21 | 125 K € |
| 35.675 | Luka PetričSporting CP B | Sporting CP B | Portar | 18 | 125 K € |
| 35.675 | LP Luka PuzovicFK Metalac Gornji Milanovac | FK Metalac Gornji Milanovac | Mijlocaș | 22 | 125 K € |
| 35.675 | Luka UskokovićMladost Donja Gorica | Mladost Donja Gorica | Fundaș | 30 | 125 K € |
| 35.675 | Luka VracarNK Dubrava Zagreb | NK Dubrava Zagreb | Atacant | 21 | 125 K € |
| 35.675 | Luka ZgurskyBelshina Bobruisk | Belshina Bobruisk | Atacant | 20 | 125 K € |
| 35.675 | Lukas BraneckyOpava | Opava | Atacant | 20 | 125 K € |
| 35.675 | LD Lukas DadakTřinec | Třinec | Fundaș | 24 | 125 K € |
| 35.675 | Lukas GausdalSogndal | Sogndal | Mijlocaș | 19 | 125 K € |
| 35.675 | LG Lukas GonzálezCerro Largo | Cerro Largo | Portar | 24 | 125 K € |
| 35.675 | LH Lukas HamannQuick Boys | Quick Boys | Atacant | — | 125 K € |
| 35.675 | Lukas HinterseerWSG Tirol | WSG Tirol | Atacant | 35 | 125 K € |
| 35.675 | Lukas JonaitisHegelmann | Hegelmann | Atacant | 20 | 125 K € |
| 35.675 | Lukas KostkaDukla Praha | Dukla Praha | Mijlocaș | 19 | 125 K € |
| 35.675 | Lukas Lindholm CornerLjungskile | Ljungskile | Atacant | 27 | 125 K € |
| 35.675 | Lukas PaukštėHegelmann | Hegelmann | Portar | 28 | 125 K € |
| 35.675 | LT Lukas TeixeiraMafra | Mafra | Mijlocaș | — | 125 K € |
| 35.675 | Luke MontebelloSliema Wanderers | Sliema Wanderers | Atacant | 31 | 125 K € |
| 35.675 | Luke RobinsonDunfermline Athletic | Dunfermline Athletic | Fundaș | 24 | 125 K € |
| 35.675 | LJ Lukhanyo JulyChippa United | Chippa United | Portar | — | 125 K € |
| 35.675 | LukianYokohama FC | Yokohama FC | Atacant | 35 | 125 K € |
| 35.675 | Lukáš FabišSpartak Trnava | Spartak Trnava | Fundaș | 28 | 125 K € |
| 35.675 | Lyndon KaneColeraine⚽ | Coleraine | Fundaș | 29 | 125 K € |
| 35.675 | MJ Kamson-KamaraKilmarnock | Kilmarnock | Fundaș | 20 | 125 K € |
| 35.675 | MP Maarten PouwelsHHC | HHC | Atacant | — | 125 K € |
| 35.675 | Mads EriksenEgersund | Egersund | Portar | 23 | 125 K € |
| 35.675 | MK Mads KristiansenStrømmen | Strømmen | Portar | 22 | 125 K € |
| 35.675 | Mads Orrhaug LarsenRaufoss | Raufoss | Fundaș | 20 | 125 K € |
| 35.675 | Magic SmallsCrown Legacy FC | Crown Legacy FC | Atacant | 20 | 125 K € |
| 35.675 | Magnus ChristensenÖsters IF | Östers IF | Mijlocaș | 29 | 125 K € |
| 35.675 | Magnus WarmingHB Køge | HB Køge | Atacant | 26 | 125 K € |
| 35.675 | Magomed MusalovNeftekhimik Nizhnekamsk | Neftekhimik Nizhnekamsk | Fundaș | 32 | 125 K € |
| 35.675 | MF Maguette FallMonopoli | Monopoli | Atacant | 32 | 125 K € |
| 35.675 | MaguinhoOperário-PR | Operário-PR | Fundaș | 33 | 125 K € |
| 35.675 | MZ Magzum ZholamanCaspiy | Caspiy | Atacant | 17 | 125 K € |
| 35.675 | MM Mahdi MaghloutSC Aubagne Air Bel | SC Aubagne Air Bel | Atacant | 17 | 125 K € |
| 35.675 | Mahir RahimićVelež | Velež | Atacant | 21 | 125 K € |
| 35.675 | Mahmoud El ZanfalyModern Sport FC | Modern Sport FC | Portar | 34 | 125 K € |
| 35.675 | Mahmoud RizkOlympic El Qanah FC | Olympic El Qanah FC | Fundaș | 33 | 125 K € |
| 35.675 | MY Mahmut YücelSarıyer | Sarıyer | Mijlocaș | 20 | 125 K € |
| 35.675 | MaikBanská Bystrica | Banská Bystrica | Fundaș | 21 | 125 K € |
| 35.675 | Maik PoeketieDila Gori | Dila Gori | Mijlocaș | 20 | 125 K € |
| 35.675 | Maj FogecBravo | Bravo | Fundaș | 24 | 125 K € |
| 35.675 | Makel RasheedIndy Eleven | Indy Eleven | Fundaș | 25 | 125 K € |
| 35.675 | MR Makhama RantoaTS Galaxy | TS Galaxy | Mijlocaș | — | 125 K € |
| 35.675 | MK Maki KitaharaFujieda MYFC⚽ | Fujieda MYFC | Mijlocaș | 17 | 125 K € |
| 35.675 | Maks DziovVolga Ulyanovsk | Volga Ulyanovsk | Fundaș | 25 | 125 K € |
| 35.675 | Maksim BelovDynamo Brest | Dynamo Brest | Portar | 27 | 125 K € |
| 35.675 | MG Maksim GaevoyTorpedo-BelAZ Zhodino | Torpedo-BelAZ Zhodino | Mijlocaș | 24 | 125 K € |
| 35.675 | Maksim KasarabDnepr Mogilev | Dnepr Mogilev | Fundaș | 23 | 125 K € |