| 4.834 | Marko RoginićŽilina | Žilina | Atacant | 31 | 350 K € |
| 4.834 | Markus HaalandBK Häcken | BK Häcken | Atacant | 21 | 350 K € |
| 4.834 | Marlon DouglasSport Recife | Sport Recife | Atacant | 29 | 350 K € |
| 4.834 | Martim TavaresAcadémica | Académica | Atacant | 23 | 350 K € |
| 4.834 | Mateo BenegasAl-Khaleej | Al-Khaleej | Atacant | 20 | 350 K € |
| 4.834 | Matteo SpinaccèMantova | Mantova | Atacant | 20 | 350 K € |
| 4.834 | Matvey UrvantsevChelyabinsk | Chelyabinsk | Atacant | 21 | 350 K € |
| 4.834 | Mehmet ManışVan Spor Kulübü | Van Spor Kulübü | Atacant | 25 | 350 K € |
| 4.834 | Michal FaškoŽilina | Žilina | Atacant | 32 | 350 K € |
| 4.834 | Mihael MlinarićZagłębie Lubin | Zagłębie Lubin | Atacant | 26 | 350 K € |
| 4.834 | Miloš PantovićŽelezničar Pančevo | Železničar Pančevo | Atacant | 24 | 350 K € |
| 4.834 | Mitar ErgelašMačva Šabac | Mačva Šabac | Atacant | 24 | 350 K € |
| 4.834 | Modeste DukuKSC Lokeren | KSC Lokeren | Atacant | 25 | 350 K € |
| 4.834 | Mohamed MallahiPro Vercelli | Pro Vercelli | Atacant | 26 | 350 K € |
| 4.834 | MA Mohammed Al-MehairiAl Wasl | Al Wasl | Atacant | — | 350 K € |
| 4.834 | Moritz BroschinskiKarlsruher SC | Karlsruher SC | Atacant | 26 | 350 K € |
| 4.834 | Mostafa NajafzadehKFUM | KFUM | Atacant | 18 | 350 K € |
| 4.834 | Mostafa ShalabyNational Bank | National Bank | Atacant | 32 | 350 K € |
| 4.834 | Mouhamed BelkheirLa Louvière | La Louvière | Atacant | 27 | 350 K € |
| 4.834 | Mykyta AleksandrovVeres Rivne | Veres Rivne | Atacant | 22 | 350 K € |
| 4.834 | Nabil OndoUnião de Leiria | União de Leiria | Atacant | 20 | 350 K € |
| 4.834 | NG Nahuel GelosNacional | Nacional | Atacant | 21 | 350 K € |
| 4.834 | Nam Tae-HeeBrisbane Roar FC | Brisbane Roar FC | Atacant | 35 | 350 K € |
| 4.834 | Narek GrigoryanFarul Constanța | Farul Constanța | Atacant | 25 | 350 K € |
| 4.834 | NN Natanael NtollaVizela | Vizela | Atacant | 27 | 350 K € |
| 4.834 | Nathan LoweHibernian | Hibernian | Atacant | 21 | 350 K € |
| 4.834 | Nelson AmadinFC Emmen | FC Emmen | Atacant | 25 | 350 K € |
| 4.834 | Niccolò CortiPergolettese | Pergolettese | Atacant | 25 | 350 K € |
| 4.834 | NA Nicola AnelliRenate | Renate | Atacant | 21 | 350 K € |
| 4.834 | Nicola DalmonteTrento | Trento | Atacant | 29 | 350 K € |
| 4.834 | NH Nicolaj Tornvig HansenEgersund | Egersund | Atacant | 19 | 350 K € |
| 4.834 | Nicolas BoigaDesenzano | Desenzano | Atacant | 24 | 350 K € |
| 4.834 | Nicolás RodríguezAtlético Nacional | Atlético Nacional | Atacant | 22 | 350 K € |
| 4.834 | Nikola JojićStart | Start | Atacant | 23 | 350 K € |
| 4.834 | Nikolaj StaykovAIK | AIK | Atacant | 19 | 350 K € |
| 4.834 | Nikolas MuciGrasshopper | Grasshopper | Atacant | 23 | 350 K € |
| 4.834 | Noa Kotto KottoSochaux | Sochaux | Atacant | 20 | 350 K € |
| 4.834 | Noel ĐurkovićLokomotiva | Lokomotiva | Atacant | 19 | 350 K € |
| 4.834 | Norman CampbellV-Varen Nagasaki | V-Varen Nagasaki | Atacant | 26 | 350 K € |
| 4.834 | NM Ntuthuko MlotshwaChippa United | Chippa United | Atacant | — | 350 K € |
| 4.834 | OP Oageng PhiriSekhukhune United | Sekhukhune United | Atacant | 23 | 350 K € |
| 4.834 | Olatoundji TessilimiDukla Praha | Dukla Praha | Atacant | 22 | 350 K € |
| 4.834 | OR Oliver RoelkeVfB Stuttgart II | VfB Stuttgart II | Atacant | 21 | 350 K € |
| 4.834 | Omran KhatarSønderjyske | Sønderjyske | Atacant | 17 | 350 K € |
| 4.834 | Ori AzoBeitar Jerusalem | Beitar Jerusalem | Atacant | 21 | 350 K € |
| 4.834 | OufaNational Bank | National Bank | Atacant | — | 350 K € |
| 4.834 | PM Pablo MuñozPonferradina | Ponferradina | Atacant | 23 | 350 K € |
| 4.834 | Pablo SabbagCerezo Osaka⚽ | Cerezo Osaka | Atacant | 29 | 350 K € |
| 4.834 | Pau FerrerUnionistas de Salamanca | Unionistas de Salamanca | Atacant | 23 | 350 K € |
| 4.834 | PedrinhoFeirense | Feirense | Atacant | 22 | 350 K € |