| 42.847 | Sigfús GudmundssonFram |  Fram | Mijlocaș | 22 | 75 K € |
| 42.847 | Sigurjón Dadi HardarsonFram | Fram | Portar | 25 | 75 K € |
| 42.847 | Sigurður Gunnar JónssonStjarnan |  Stjarnan | Fundaș | 21 | 75 K € |
| 42.847 | Sigurður KárasonKR |  KR | Mijlocaș | 16 | 75 K € |
| 42.847 | Siim AerPärnu Vaprus |  Pärnu Vaprus | Fundaș | 25 | 75 K € |
| 42.847 | Sikiru OlatunbosunArsimi |  Arsimi | Mijlocaș | 30 | 75 K € |
| 42.847 | Silas EyðsteinssonB36 Tórshavn |  B36 Tórshavn | Portar | 28 | 75 K € |
| 42.847 | Silas GaardSkála |  Skála | Atacant | 22 | 75 K € |
| 42.847 | Silvian MateiCS Dinamo București |  CS Dinamo București | Mijlocaș | 27 | 75 K € |
| 42.847 | Simba MatubanzilaRacing Union |  Racing Union | Atacant | 23 | 75 K € |
| 42.847 | SV Simeon VeshevBeroe |  Beroe | Atacant | 32 | 75 K € |
| 42.847 | Simon HedlundIF Elfsborg |  IF Elfsborg | Mijlocaș | 33 | 75 K € |
| 42.847 | SM Simon MubeyaEtzella Ettelbruck |  Etzella Ettelbruck | Atacant | 26 | 75 K € |
| 42.847 | Simon MurrayDundee |  Dundee | Atacant | 34 | 75 K € |
| 42.847 | Simon PowerSt Patrick's Athletic |  St Patrick's Athletic | Mijlocaș | 28 | 75 K € |
| 42.847 | Simon ThernIFK Värnamo |  IFK Värnamo | Mijlocaș | 34 | 75 K € |
| 42.847 | Simon van DuivenboodenGlacis United |  Glacis United | Atacant | 24 | 75 K € |
| 42.847 | Simone ColombiVirtus Entella |  Virtus Entella | Portar | 35 | 75 K € |
| 42.847 | Simun BegovicGNK Dinamo Zagreb II |  GNK Dinamo Zagreb II | Fundaș | 19 | 75 K € |
| 42.847 | Sinan AltunHostert |  Hostert | Mijlocaș | 25 | 75 K € |
| 42.847 | Sinan MedgyesGyirmót |  Gyirmót | Fundaș | 33 | 75 K € |
| 42.847 | Siniša StanisavićDečić |  Dečić | Atacant | 31 | 75 K € |
| 42.847 | Sion SpenceBarry Town United |  Barry Town United | Mijlocaș | 26 | 75 K € |
| 42.847 | Siphelele LuthuliSiwelele |  Siwelele | Mijlocaș | 31 | 75 K € |
| 42.847 | Sipho SibiyaKruger United | K Kruger United | Fundaș | 35 | 75 K € |
| 42.847 | Skander TahriPartizani |  Partizani | Portar | 21 | 75 K € |
| 42.847 | SM Skifter MustafaPrishtina |  Prishtina | Fundaș | 19 | 75 K € |
| 42.847 | Skylar KaplanLos Angeles FC II |  Los Angeles FC II | Fundaș | 19 | 75 K € |
| 42.847 | Slavko RistoskiSkopje |  Skopje | Mijlocaș | 19 | 75 K € |
| 42.847 | SM Sloan MorrisonInter Miami CF II |  Inter Miami CF II | Fundaș | 18 | 75 K € |
| 42.847 | SS Slobodan StanojlovićRadnik |  Radnik | Atacant | 24 | 75 K € |
| 42.847 | Snorre FurnesÅsane |  Åsane | Fundaș | 20 | 75 K € |
| 42.847 | SB Sohaib BoulayouneOrdino |  Ordino | Mijlocaș | — | 75 K € |
| 42.847 | Solomon SosuBaniyas |  Baniyas | Mijlocaș | 21 | 75 K € |
| 42.847 | Soma NovothnyKisvárda |  Kisvárda | Atacant | 32 | 75 K € |
| 42.847 | SH Sondre HøydalMoss |  Moss | Mijlocaș | — | 75 K € |
| 42.847 | SP Song PanSuzhou Dongwu |  Suzhou Dongwu | Mijlocaș | 23 | 75 K € |
| 42.847 | Song YueDalian Yingbo |  Dalian Yingbo | Fundaș | 34 | 75 K € |
| 42.847 | SK Soso KardavaRustavi |  Rustavi | Portar | 28 | 75 K € |
| 42.847 | Soso KopalianiTorpedo Kutaisi |  Torpedo Kutaisi | Portar | 20 | 75 K € |
| 42.847 | Souleyman TalbiAtlètic Escaldes |  Atlètic Escaldes | Mijlocaș | 20 | 75 K € |
| 42.847 | Souleymane CoulibalyIFK Värnamo | IFK Värnamo | Fundaș | 31 | 75 K € |
| 42.847 | ST Souleymane TouréArarat Yerevan |  Ararat Yerevan | Fundaș | 19 | 75 K € |
| 42.847 | Soumaila SidibeRS Berkane |  RS Berkane | Mijlocaș | 34 | 75 K € |
| 42.847 | Spas DelevLokomotiv Sofia |  Lokomotiv Sofia | Atacant | 37 | 75 K € |
| 42.847 | SD Spencer Dymond-HallCardiff Met |  Cardiff Met | Fundaș | 21 | 75 K € |
| 42.847 | Spyros RisvanisAE Larissa |  AE Larissa | Fundaș | 32 | 75 K € |
| 42.847 | SZ Spyros ZacharioudakisKalamaria |  Kalamaria | Mijlocaș | 21 | 75 K € |
| 42.847 | Srdjan SpiridonovicFK Smederevo 1924 |  FK Smederevo 1924 | Atacant | 33 | 75 K € |
| 42.847 | Srđan GrahovacBorac |  Borac | Mijlocaș | 34 | 75 K € |
