| 35.675 | RB Răzvan BârstanCFR Cluj | CFR Cluj | Atacant | — | 125 K € |
| 35.675 | RC Răzvan CălugărASA Târgu Mureș | ASA Târgu Mureș | Fundaș | 20 | 125 K € |
| 35.675 | RM Răzvan MileaMetalul Buzău | Metalul Buzău | Mijlocaș | 26 | 125 K € |
| 35.675 | SH Sa HelderSantarém | Santarém | Fundaș | — | 125 K € |
| 35.675 | SE Sa'ar ElkayamHapoel Haifa | Hapoel Haifa | Atacant | 19 | 125 K € |
| 35.675 | Saad Al-MuwalladAl Bukayriyah | Al Bukayriyah | Atacant | 24 | 125 K € |
| 35.675 | Saad Al-SharfaAl-Fateh | Al-Fateh | Atacant | 22 | 125 K € |
| 35.675 | SM Saba MarsagishviliIberia 1999 | Iberia 1999 | Atacant | — | 125 K € |
| 35.675 | Sabion BiziVllaznia | Vllaznia | Mijlocaș | 19 | 125 K € |
| 35.675 | SB Sabre BenjaminSiwelele | Siwelele | Mijlocaș | — | 125 K € |
| 35.675 | SH Sabri HattabSC Aubagne Air Bel | SC Aubagne Air Bel | Mijlocaș | 30 | 125 K € |
| 35.675 | SB Sacha BescondEupen | Eupen | Fundaș | 20 | 125 K € |
| 35.675 | Sadik SkrijeljOtrant | Otrant | Atacant | — | 125 K € |
| 35.675 | SM Sadiq MammadzadaImishli | Imishli | Portar | 20 | 125 K € |
| 35.675 | Safyan TouréFC Emmen | FC Emmen | Atacant | 20 | 125 K € |
| 35.675 | Said BrahmiQatar SC | Qatar SC | Mijlocaș | 31 | 125 K € |
| 35.675 | SN Said NišićFC Liefering | FC Liefering | Atacant | 18 | 125 K € |
| 35.675 | Saidu BanguraSW Bregenz | SW Bregenz | Fundaș | 20 | 125 K € |
| 35.675 | Saif Al-MenhaliBaniyas | Baniyas | Mijlocaș | 23 | 125 K € |
| 35.675 | Saif Al-OmariAl-Wehda | Al-Wehda | Atacant | 23 | 125 K € |
| 35.675 | Salamat ZhumabekovKaisar | Kaisar | Mijlocaș | 22 | 125 K € |
| 35.675 | Salem Al-SaleemAl Taee | Al Taee | Mijlocaș | 27 | 125 K € |
| 35.675 | Salim YussifSJK | SJK | Mijlocaș | 24 | 125 K € |
| 35.675 | Salman Al-OmaishAl-Adalah | Al-Adalah | Fundaș | 23 | 125 K € |
| 35.675 | SA Salman AlasgarovQabala | Qabala | Fundaș | 25 | 125 K € |
| 35.675 | Salva RuizSD Huesca | SD Huesca | Fundaș | 31 | 125 K € |
| 35.675 | Salvador IchazoIndependiente Medellín | Independiente Medellín | Portar | 34 | 125 K € |
| 35.675 | Sam BouwmanDe Graafschap | De Graafschap | Portar | 19 | 125 K € |
| 35.675 | Sam GleadleLouisville City FC | Louisville City FC | Atacant | 30 | 125 K € |
| 35.675 | Sam RooneySt Patrick's Athletic | St Patrick's Athletic | Atacant | 17 | 125 K € |
| 35.675 | Sam RoscoeCorpus Christi | Corpus Christi | Fundaș | 28 | 125 K € |
| 35.675 | Sam VigilanteMinnesota United 2 | Minnesota United 2 | Fundaș | 22 | 125 K € |
| 35.675 | Samer FarhudIroni Tiberias | Ironi Tiberias | Atacant | 25 | 125 K € |
| 35.675 | SA Samir AğayevQabala | Qabala | Fundaș | 21 | 125 K € |
| 35.675 | SB Samir BelloumouValenciennes | Valenciennes | Mijlocaș | 31 | 125 K € |
| 35.675 | Samo PridgarRadomlje | Radomlje | Portar | 23 | 125 K € |
| 35.675 | Samson IyedeIrtysh Pavlodar | Irtysh Pavlodar | Atacant | 28 | 125 K € |
| 35.675 | Samson NgulubeIFK Mariehamn | IFK Mariehamn | Fundaș | 20 | 125 K € |
| 35.675 | S SamucaTrofense | Trofense | Fundaș | — | 125 K € |
| 35.675 | Samy FarajČelik | Čelik | Atacant | 25 | 125 K € |
| 35.675 | Sandali CondéAdmira Wacker | Admira Wacker | Portar | 23 | 125 K € |
| 35.675 | SL Sander LemesLouletano | Louletano | Mijlocaș | — | 125 K € |
| 35.675 | SN Sander NavarroCentral Español⚽ | Central Español | Fundaș | — | 125 K € |
| 35.675 | Sandro LimaArarat-Armenia | Ararat-Armenia | Atacant | 36 | 125 K € |
| 35.675 | Sanele TshabalalaKruger United | K Kruger United | Portar | 28 | 125 K € |
| 35.675 | SZ Sanele ZuluRichards Bay | Richards Bay | Fundaș | 21 | 125 K € |
| 35.675 | Santiago AguilarDeportivo Pereira | Deportivo Pereira | Fundaș | 28 | 125 K € |
| 35.675 | SA Santiago AlzateDeportivo Pereira | Deportivo Pereira | Fundaș | 19 | 125 K € |
| 35.675 | Santiago GodoyChacarita Juniors | Chacarita Juniors | Atacant | 25 | 125 K € |
| 35.675 | SR Santiago RosaGimnasia Jujuy⚽ | Gimnasia Jujuy | Mijlocaș | 29 | 125 K € |