| 46.743 | SG Simone GuerraJuventus Next Gen |  Juventus Next Gen | Atacant | 37 | 50 K € |
| 46.743 | Simone ReaTre Fiori |  Tre Fiori | Fundaș | 33 | 50 K € |
| 46.743 | Simão MelhôrDifferdange 03 |  Differdange 03 | Fundaș | 24 | 50 K € |
| 46.743 | Sinan OsmanoğluVan Spor Kulübü |  Van Spor Kulübü | Fundaș | 36 | 50 K € |
| 46.743 | Sindri Snær MagnússonKeflavík |  Keflavík | Mijlocaș | 34 | 50 K € |
| 46.743 | SX Siyanda XuluTS Galaxy |  TS Galaxy | Mijlocaș | 34 | 50 K € |
| 46.743 | Siyethemba SithebeRichards Bay |  Richards Bay | Mijlocaș | 33 | 50 K € |
| 46.743 | Slav PetkovSpartak Pleven |  Spartak Pleven | Mijlocaș | 24 | 50 K € |
| 46.743 | Slaviša RadovićRadnik |  Radnik | Fundaș | 33 | 50 K € |
| 46.743 | Sofiane BekkoucheHostert |  Hostert | Atacant | — | 50 K € |
| 46.743 | Sofiane DahamMondorf-les-Bains |  Mondorf-les-Bains | Atacant | 30 | 50 K € |
| 46.743 | Sokrat HovhannisyanShirak |  Shirak | Portar | 30 | 50 K € |
| 46.743 | Song BoweiSuzhou Dongwu |  Suzhou Dongwu | Fundaș | 24 | 50 K € |
| 46.743 | Song LongQingdao Hainiu |  Qingdao Hainiu | Fundaș | 37 | 50 K € |
| 46.743 | Sorin BusteaPopești-Leordeni |  Popești-Leordeni | Fundaș | 31 | 50 K € |
| 46.743 | SN Sorin NicaȘtefănești |  Ștefănești | Mijlocaș | — | 50 K € |
| 46.743 | Soslan TakulovAtyrau |  Atyrau | Fundaș | 31 | 50 K € |
| 46.743 | Sotirios PapagiannopoulosAIK |  AIK | Fundaș | 36 | 50 K € |
| 46.743 | Souleymane CisséProgrès Niederkorn |  Progrès Niederkorn | Fundaș | 24 | 50 K € |
| 46.743 | SD Souleymane DoukaraSC Aubagne Air Bel |  SC Aubagne Air Bel | Atacant | 35 | 50 K € |
| 46.743 | Speedy WilliamsColorado Springs Switchbacks FC |  Colorado Springs Switchbacks FC | Mijlocaș | 34 | 50 K € |
| 46.743 | SS Spencer SilasHaka |  Haka | Mijlocaș | 23 | 50 K € |
| 46.743 | SM Srđan ModićBSK |  BSK | Portar | 32 | 50 K € |
| 46.743 | SN Srđan NedićRadnik | Radnik | Portar | 19 | 50 K € |
| 46.743 | SA Stalyn AcostaNew York Cosmos |  New York Cosmos | Fundaș | 20 | 50 K € |
| 46.743 | Stan TombiniVictoria Rosport |  Victoria Rosport | Mijlocaș | 22 | 50 K € |
| 46.743 | Stanislav BuchnevPyunik |  Pyunik | Portar | 36 | 50 K € |
| 46.743 | ST Stanislav TanevFratria |  Fratria | Portar | 19 | 50 K € |
| 46.743 | Stanisław PruszkowskiUnia Skierniewice |  Unia Skierniewice | Portar | 22 | 50 K € |
| 46.743 | SA Stanley AnaebonamCS Dinamo București |  CS Dinamo București | Atacant | 27 | 50 K € |
| 46.743 | Stefan MitrovićPartizan |  Partizan | Fundaș | 36 | 50 K € |
| 46.743 | Stefan OstoiciClub Brugge NXT |  Club Brugge NXT | Portar | 17 | 50 K € |
| 46.743 | Stefan PopovićMornar |  Mornar | Portar | 33 | 50 K € |
| 46.743 | Stefan RistovskiBashkimi |  Bashkimi | Mijlocaș | 34 | 50 K € |
| 46.743 | SS Stefan SpasojevićBokelj |  Bokelj | Portar | — | 50 K € |
| 46.743 | Stefan TheskerSKN St. Pölten |  SKN St. Pölten | Fundaș | 35 | 50 K € |
| 46.743 | Stefan TsonkovHebar |  Hebar | Fundaș | 31 | 50 K € |
| 46.743 | Stefán Þor ÁgústssonValur |  Valur | Portar | 25 | 50 K € |
| 46.743 | Steinar ÞorsteinssonÍA |  ÍA | Mijlocaș | 28 | 50 K € |
| 46.743 | Stephan DrăghiciSteaua București |  Steaua București | Fundaș | 28 | 50 K € |
| 46.743 | Stephano AlmeidaMladost Donja Gorica |  Mladost Donja Gorica | Atacant | 33 | 50 K € |
| 46.743 | Steven KangurHarju JK Laagri |  Harju JK Laagri | Atacant | 19 | 50 K € |
| 46.743 | Steven MensahEtzella Ettelbruck |  Etzella Ettelbruck | Portar | 23 | 50 K € |
| 46.743 | SR Steven RamosAV Alta |  AV Alta | Fundaș | 20 | 50 K € |
| 46.743 | Stevie MayLivingston |  Livingston | Atacant | 34 | 50 K € |
| 46.743 | Stevin KergeHarju JK Laagri | Harju JK Laagri | Mijlocaș | 20 | 50 K € |
| 46.743 | Stewart NixonCrusaders |  Crusaders | Atacant | 29 | 50 K € |
| 46.743 | Stiliyan TisovskiHebar | Hebar | Mijlocaș | 23 | 50 K € |
| 46.743 | StopiraTorreense |  Torreense | Fundaș | 38 | 50 K € |
| 46.743 | SG Stoyan GyurovRilski Sportist |  Rilski Sportist | Fundaș | 23 | 50 K € |
