| 42.847 | Sebastián CardozoClub Atlético Progreso |  Club Atlético Progreso | Fundaș | 31 | 75 K € |
| 42.847 | Sebastián GonzálezSan Martín San Juan |  San Martín San Juan | Mijlocaș | 34 | 75 K € |
| 42.847 | SR Sebastián RodríguezDanubio |  Danubio | Mijlocaș | 34 | 75 K € |
| 42.847 | Sebastián ViverosBoyacá Chicó |  Boyacá Chicó | Mijlocaș | 29 | 75 K € |
| 42.847 | SS Sebestyén SzáriRésidence Walferdange |  Résidence Walferdange | Atacant | — | 75 K € |
| 42.847 | S SebáGS Marko |  GS Marko | Mijlocaș | 34 | 75 K € |
| 42.847 | SR Segundo RodríguezClub Atlético Mitre |  Club Atlético Mitre | Fundaș | 22 | 75 K € |
| 42.847 | Selim TurpingJeunesse Esch |  Jeunesse Esch | Mijlocaș | 21 | 75 K € |
| 42.847 | Senne VitsFF Jaro |  FF Jaro | Portar | 30 | 75 K € |
| 42.847 | Sep van der HeijdenMVV Maastricht |  MVV Maastricht | Portar | 22 | 75 K € |
| 42.847 | Serge-Junior Martinsson NgoualiIF Brommapojkarna |  IF Brommapojkarna | Mijlocaș | 34 | 75 K € |
| 42.847 | Sergei KondrattsevNarva Trans |  Narva Trans | Fundaș | 25 | 75 K € |
| 42.847 | Sergej DamjanićSloga |  Sloga | Mijlocaș | 21 | 75 K € |
| 42.847 | Sergey KarpovichMaxline Vitebsk |  Maxline Vitebsk | Fundaș | 32 | 75 K € |
| 42.847 | Sergey KeilerUlytau |  Ulytau | Fundaș | 32 | 75 K € |
| 42.847 | Sergey PushnyakovNeman Grodno |  Neman Grodno | Mijlocaș | 33 | 75 K € |
| 42.847 | Sergey SazonchikArsenal Dzerzhinsk |  Arsenal Dzerzhinsk | Mijlocaș | 26 | 75 K € |
| 42.847 | SS Sergey StarkovLeningradets Leningrad Oblast |  Leningradets Leningrad Oblast | Portar | — | 75 K € |
| 42.847 | Sergio GonzálezNea Salamina |  Nea Salamina | Fundaș | 34 | 75 K € |
| 42.847 | Sergio MoyitaReal Murcia |  Real Murcia | Mijlocaș | 34 | 75 K € |
| 42.847 | SV Sergio VázquezLos Angeles FC |  Los Angeles FC | Mijlocaș | 60 | 75 K € |
| 42.847 | Sergiu BușCFR Cluj |  CFR Cluj | Atacant | 34 | 75 K € |
| 42.847 | SH Sergjo HunaTeuta |  Teuta | Mijlocaș | 18 | 75 K € |
| 42.847 | Seth TormanGreenville Triumph SC |  Greenville Triumph SC | Portar | 27 | 75 K € |
| 42.847 | Seydina KeitaPanevėžys |  Panevėžys | Fundaș | 33 | 75 K € |
| 42.847 | SM Seán McCarthyDrogheda United |  Drogheda United | Fundaș | — | 75 K € |
| 42.847 | SM Shaban MemetiArsimi |  Arsimi | Mijlocaș | 20 | 75 K € |
| 42.847 | SD Shakhmurat DauletovGenk U23 |  Genk U23 | Atacant | 17 | 75 K € |
| 42.847 | Shamit ShomeNew York Cosmos⚽ |  New York Cosmos | Mijlocaș | 29 | 75 K € |
| 42.847 | Shane BlaneyLivingston |  Livingston | Fundaș | 27 | 75 K € |
| 42.847 | Shane DonovanSporting Kansas City II |  Sporting Kansas City II | Atacant | 19 | 75 K € |
| 42.847 | Shang KefengNingbo Professional |  Ningbo Professional | Fundaș | 28 | 75 K € |
| 42.847 | Shawn SmartLas Vegas Lights FC |  Las Vegas Lights FC | Fundaș | 22 | 75 K € |
| 42.847 | Shay JonesEuropa FC |  Europa FC | Mijlocaș | 24 | 75 K € |
| 42.847 | Shea GordonDungannon Swifts |  Dungannon Swifts | Mijlocaș | 28 | 75 K € |
| 42.847 | Sherif JimohNeman Grodno | Neman Grodno | Fundaș | 30 | 75 K € |
| 42.847 | Shi YanTianjin Jinmen Tiger |  Tianjin Jinmen Tiger | Mijlocaș | 24 | 75 K € |
| 42.847 | Shkelzen VeseliValur |  Valur | Mijlocaș | 22 | 75 K € |
| 42.847 | Shogo OnishiVanraure Hachinohe |  Vanraure Hachinohe | Portar | 36 | 75 K € |
| 42.847 | Shota AraiVissel Kobe |  Vissel Kobe | Portar | 38 | 75 K € |
| 42.847 | Shota SuzukiBlaublitz Akita⚽ |  Blaublitz Akita | Atacant | 33 | 75 K € |
| 42.847 | SA Shotiko AndguladzeRustavi |  Rustavi | Fundaș | — | 75 K € |
| 42.847 | Shotiko DiakonidzeDinamo Tbilisi |  Dinamo Tbilisi | Fundaș | 18 | 75 K € |
| 42.847 | Shuhei MatsubaraMito HollyHock |  Mito HollyHock | Portar | 34 | 75 K € |
| 42.847 | SS Shuma SasakiNew England Revolution II |  New England Revolution II | Atacant | 23 | 75 K € |
| 42.847 | Shyngys AnuarbekZhetysu |  Zhetysu | Atacant | 21 | 75 K € |
| 42.847 | Shōya NakajimaPortimonense |  Portimonense | Mijlocaș | 32 | 75 K € |
| 42.847 | SA Siem AskampRohda Raalte |  Rohda Raalte | Mijlocaș | — | 75 K € |
| 42.847 | SM Sienda MathenjwaSpaeri |  Spaeri | Atacant | 30 | 75 K € |
| 42.847 | SG Sigfús Fannar GunnarssonÞór Akureyri |  Þór Akureyri | Atacant | 24 | 75 K € |
