| 5.481 | João LimaTondela | Tondela | Atacant | 26 | 300 K € |
| 5.481 | JA Juan AlvaroRacing de Ferrol | Racing de Ferrol | Atacant | — | 300 K € |
| 5.481 | Juan Pablo GoicocheaDefensor Sporting | Defensor Sporting | Atacant | 21 | 300 K € |
| 5.481 | Juanda FuentesPenafiel | Penafiel | Atacant | 23 | 300 K € |
| 5.481 | Jules VarvatConcarneau | Concarneau | Atacant | 26 | 300 K € |
| 5.481 | JO Justin OboavwoduoJuventus Next Gen | Juventus Next Gen | Atacant | 20 | 300 K € |
| 5.481 | KD Kalifala DoumbiaGandzasar Kapan | Gandzasar Kapan | Atacant | 22 | 300 K € |
| 5.481 | KS Kanshiro SuemuneFagiano Okayama | Fagiano Okayama | Atacant | 19 | 300 K € |
| 5.481 | KG Karim GirayevVeles Moscow | Veles Moscow | Atacant | 29 | 300 K € |
| 5.481 | Kazunari IchimiFagiano Okayama | Fagiano Okayama | Atacant | 29 | 300 K € |
| 5.481 | Keigo WatanabeShonan Bellmare | Shonan Bellmare | Atacant | 24 | 300 K € |
| 5.481 | Kevin Appiah NyarkoPolitehnica Timișoara | Politehnica Timișoara | Atacant | 24 | 300 K € |
| 5.481 | Kevin ToppenbergJong AZ Alkmaar | Jong AZ Alkmaar | Atacant | 22 | 300 K € |
| 5.481 | Khaled BousseliouOlympique Akbou | Olympique Akbou | Atacant | 29 | 300 K € |
| 5.481 | Kimani Stewart-BaynesColorado Rapids | Colorado Rapids | Atacant | 21 | 300 K € |
| 5.481 | Kiyan AchahbarGenk U23 | Genk U23 | Atacant | 17 | 300 K € |
| 5.481 | Kiyoshiro TsuboiKataller Toyama⚽ | Kataller Toyama | Atacant | 26 | 300 K € |
| 5.481 | Kokoro KobayashiVegalta Sendai | Vegalta Sendai | Atacant | 26 | 300 K € |
| 5.481 | Kyano KwintDe Graafschap | De Graafschap | Atacant | 20 | 300 K € |
| 5.481 | Lachlan RoseDundee United | Dundee United | Atacant | 27 | 300 K € |
| 5.481 | Lars LokotschIngolstadt | Ingolstadt | Atacant | 30 | 300 K € |
| 5.481 | Lebo MothibaMamelodi Sundowns FC | Mamelodi Sundowns FC | Atacant | 30 | 300 K € |
| 5.481 | Lenn JastremskiAustria Lustenau | Austria Lustenau | Atacant | 25 | 300 K € |
| 5.481 | Leon OpitzVfL Osnabrück | VfL Osnabrück | Atacant | 21 | 300 K € |
| 5.481 | Leonel PrietoRànger's | Rànger's | Atacant | 25 | 300 K € |
| 5.481 | Li XinxiangShanghai Port | Shanghai Port | Atacant | 20 | 300 K € |
| 5.481 | LE Lorenz EnderSonnenhof Großaspach | Sonnenhof Großaspach | Atacant | 25 | 300 K € |
| 5.481 | LS Lorenzo Di StefanoTorres | Torres | Atacant | 24 | 300 K € |
| 5.481 | LG Luca GaglianoLatina | Latina | Atacant | 26 | 300 K € |
| 5.481 | Lucas AntañónVizela | Vizela | Atacant | 23 | 300 K € |
| 5.481 | Lucas HedlundGAIS | GAIS | Atacant | 28 | 300 K € |
| 5.481 | Lucas NeculGS Marko | GS Marko | Atacant | 27 | 300 K € |
| 5.481 | Luis GstreinFC Wacker Innsbruck | FC Wacker Innsbruck | Atacant | 20 | 300 K € |
| 5.481 | Luka PetrovićIF Brommapojkarna | IF Brommapojkarna | Atacant | 25 | 300 K € |
| 5.481 | Luka TsulukidzeDinamo Batumi | Dinamo Batumi | Atacant | 22 | 300 K € |
| 5.481 | Luuk BreedijkWil | Wil | Atacant | 22 | 300 K € |
| 5.481 | MD MyersTampa Bay Rowdies | Tampa Bay Rowdies | Atacant | 25 | 300 K € |
| 5.481 | MB Mahamoud BarryVillarreal B | Villarreal B | Atacant | 20 | 300 K € |
| 5.481 | MD Mamadou DiopHamKam | HamKam | Atacant | 19 | 300 K € |
| 5.481 | MD Manasse DieCannes | Cannes | Atacant | 20 | 300 K € |
| 5.481 | Manuel TuckerPlatense | Platense | Atacant | 22 | 300 K € |
| 5.481 | M MaranhãoHenan | Henan | Atacant | 27 | 300 K € |
| 5.481 | Marcelo PérezJuventud de las Piedras | Juventud de las Piedras | Atacant | 25 | 300 K € |
| 5.481 | MM Marco Delle MonachePineto | Pineto | Atacant | 21 | 300 K € |
| 5.481 | Marcos MorenoCartagena | Cartagena | Atacant | 22 | 300 K € |
| 5.481 | Marin JakolišNoah | Noah | Atacant | 29 | 300 K € |
| 5.481 | Mark-Emilio PapazovLokomotiv Sofia | Lokomotiv Sofia | Atacant | 23 | 300 K € |
| 5.481 | Marko BrestOlimpija Ljubljana | Olimpija Ljubljana | Atacant | 24 | 300 K € |
| 5.481 | Martín HiriartUnión La Calera | Unión La Calera | Atacant | 21 | 300 K € |
| 5.481 | Martín PalaciosSanta Fe | Santa Fe | Atacant | 19 | 300 K € |