| 39.022 | RG Răzvan GrădinaruUnirea Slobozia |  Unirea Slobozia | Mijlocaș | 31 | 100 K € |
| 39.022 | Răzvan MogoșGloria Bistrița |  Gloria Bistrița | Mijlocaș | 24 | 100 K € |
| 39.022 | SA Saad Al-RashedJeddah |  Jeddah | Atacant | 20 | 100 K € |
| 39.022 | Saad Al-SalehAl-Zulfi |  Al-Zulfi | Portar | 34 | 100 K € |
| 39.022 | Saad Al-SheebAl-Sadd |  Al-Sadd | Portar | 36 | 100 K € |
| 39.022 | SA Saba AvdoeviIberia 1999 |  Iberia 1999 | Mijlocaș | 17 | 100 K € |
| 39.022 | Sabr Al-ShammariAl Taee |  Al Taee | Mijlocaș | 20 | 100 K € |
| 39.022 | SM Sabri MarfoukJong Sparta Rotterdam |  Jong Sparta Rotterdam | Mijlocaș | — | 100 K € |
| 39.022 | Sacha MarasovicNK Dugopolje |  NK Dugopolje | Mijlocaș | 28 | 100 K € |
| 39.022 | Sadiq AbdulfataiVysočina Jihlava |  Vysočina Jihlava | Mijlocaș | 25 | 100 K € |
| 39.022 | SI Saeed IssahChindia Târgoviște |  Chindia Târgoviște | Fundaș | 26 | 100 K € |
| 39.022 | SA Saif Al-QarehAl Akhdoud |  Al Akhdoud | Mijlocaș | — | 100 K € |
| 39.022 | SA Saif Al-ZaabiKalba |  Kalba | Portar | 25 | 100 K € |
| 39.022 | SM Saif MubarakHatta |  Hatta | Atacant | — | 100 K € |
| 39.022 | SK Sakutaro KoedaJúbilo Iwata⚽ |  Júbilo Iwata | Mijlocaș | 17 | 100 K € |
| 39.022 | SaldanhaGżira United |  Gżira United | Fundaș | 25 | 100 K € |
| 39.022 | Saleh Al-HosaniBaniyas |  Baniyas | Mijlocaș | — | 100 K € |
| 39.022 | Saleh Al-OhaymidAl Taee | Al Taee | Portar | 28 | 100 K € |
| 39.022 | SA Saleh Al-ShammariAl Taee | Al Taee | Mijlocaș | 20 | 100 K € |
| 39.022 | Salem Al-AziziAl Wasl |  Al Wasl | Fundaș | 33 | 100 K € |
| 39.022 | Salem Al-SufyaniAl-Sailiya |  Al-Sailiya | Fundaș | 23 | 100 K € |
| 39.022 | SG Salem GabousAl Najma |  Al Najma | Portar | 30 | 100 K € |
| 39.022 | Salim BoukhanchoucheCR Bélouizdad |  CR Bélouizdad | Mijlocaș | 35 | 100 K € |
| 39.022 | Salim MagoolaDurban City |  Durban City | Portar | 31 | 100 K € |
| 39.022 | Salomo OjalaLandskrona BoIS |  Landskrona BoIS | Atacant | 29 | 100 K € |
| 39.022 | Salvatore MonacoEmpoli |  Empoli | Atacant | 34 | 100 K € |
| 39.022 | SR Salvatore RibaudoArsimi |  Arsimi | Atacant | 22 | 100 K € |
| 39.022 | Sam JosephPortland Timbers 2 |  Portland Timbers 2 | Portar | 23 | 100 K € |
| 39.022 | Sam LaytonRichmond Kickers |  Richmond Kickers | Fundaș | 27 | 100 K € |
| 39.022 | SR Sam RickettAirbus UK Broughton |  Airbus UK Broughton | Mijlocaș | 23 | 100 K € |
| 39.022 | SS Sam SoetensKozakken Boys |  Kozakken Boys | Fundaș | — | 100 K € |
| 39.022 | SH Sam van HuffelSpakenburg |  Spakenburg | Mijlocaș | — | 100 K € |
| 39.022 | SÇ Samet ÇeriFC Hertha Wels |  FC Hertha Wels | Atacant | 19 | 100 K € |
| 39.022 | SF Sami FettahiRésidence Walferdange |  Résidence Walferdange | Fundaș | 22 | 100 K € |
| 39.022 | Sami LachekarFC Cincinnati 2 |  FC Cincinnati 2 | Fundaș | 23 | 100 K € |
| 39.022 | Samir AiboudASO Chlef |  ASO Chlef | Mijlocaș | 33 | 100 K € |
| 39.022 | Samir GazizovNeftekhimik Nizhnekamsk |  Neftekhimik Nizhnekamsk | Mijlocaș | 17 | 100 K € |
| 39.022 | Samir MayoCúcuta Deportivo |  Cúcuta Deportivo | Mijlocaș | 23 | 100 K € |
| 39.022 | Samir MohammadHouston Dynamo 2 |  Houston Dynamo 2 | Atacant | 18 | 100 K € |
| 39.022 | Samouil IzountouemoiMilsami Orhei |  Milsami Orhei | Mijlocaș | 27 | 100 K € |
| 39.022 | SJ Samuel Anini JuniorTPS |  TPS | Atacant | 24 | 100 K € |
| 39.022 | Samuel BossiwaEtoile Carouge |  Etoile Carouge | Mijlocaș | 23 | 100 K € |
| 39.022 | SS Samuel Dias SemedoHNK Vukovar 1991 |  HNK Vukovar 1991 | Mijlocaș | 21 | 100 K € |
| 39.022 | Samuel PasanenKuPS |  KuPS | Mijlocaș | 20 | 100 K € |
| 39.022 | Samuel WikmanÖrebro |  Örebro | Mijlocaș | 24 | 100 K € |
| 39.022 | Samuel ŠtefánikPodbrezová |  Podbrezová | Mijlocaș | 34 | 100 K € |
| 39.022 | SM Samuil MechevBotev Vratsa |  Botev Vratsa | Mijlocaș | 18 | 100 K € |
| 39.022 | SS Samvel SargsyanSyunik |  Syunik | Atacant | 20 | 100 K € |
| 39.022 | SA Sanad Al-RuwailiAl-Orobah FC |  Al-Orobah FC | Mijlocaș | 18 | 100 K € |
| 39.022 | Sander KõlvartPärnu Vaprus |  Pärnu Vaprus | Mijlocaș | 19 | 100 K € |
