| 5.918 | LM Luca MazzeoPotenza | Potenza | Atacant | 20 | 275 K € |
| 5.918 | LP Luca PetrungaroPotenza | Potenza | Atacant | 26 | 275 K € |
| 5.918 | Lucas LimaFrancs Borains | Francs Borains | Atacant | 24 | 275 K € |
| 5.918 | Lucas RosierConcarneau | Concarneau | Atacant | 19 | 275 K € |
| 5.918 | Luciano PonsAtlético Bucaramanga | Atlético Bucaramanga | Atacant | 36 | 275 K € |
| 5.918 | LD Ludovico D'OrazioAudace Cerignola | Audace Cerignola | Atacant | 26 | 275 K € |
| 5.918 | Luis EgurrolaTepatitlán FC | Tepatitlán FC | Atacant | 22 | 275 K € |
| 5.918 | LF Luis FelipeShafa Baku | Shafa Baku | Atacant | 25 | 275 K € |
| 5.918 | Léo ChúAvaí⚽ | Avaí | Atacant | 26 | 275 K € |
| 5.918 | MM Mahmoud MorsiPetrojet-Suez | Petrojet-Suez | Atacant | — | 275 K € |
| 5.918 | Mahmoud WadiAl Mokawloon Al Arab | Al Mokawloon Al Arab | Atacant | 31 | 275 K € |
| 5.918 | MH Malthe HansenSilkeborg | Silkeborg | Atacant | 18 | 275 K € |
| 5.918 | MK Mamadou KebeParis 13 Atlético | Paris 13 Atlético | Atacant | 22 | 275 K € |
| 5.918 | Marco SpinaGubbio | Gubbio | Atacant | 26 | 275 K € |
| 5.918 | Marcus ÍndioNagoya Grampus⚽ | Nagoya Grampus | Atacant | 28 | 275 K € |
| 5.918 | MP Mario PerlingieriAudace Cerignola | Audace Cerignola | Atacant | 20 | 275 K € |
| 5.918 | MR Marius RosQuevilly | Quevilly | Atacant | 24 | 275 K € |
| 5.918 | MF Marlon FassSonnenhof Großaspach | Sonnenhof Großaspach | Atacant | 20 | 275 K € |
| 5.918 | Martín GarneroneEstudiantes de Río Cuarto | Estudiantes de Río Cuarto | Atacant | 28 | 275 K € |
| 5.918 | Mass SiseIK Brage | IK Brage | Atacant | 23 | 275 K € |
| 5.918 | Massinissa NezlaUSM Khenchela | USM Khenchela | Atacant | 28 | 275 K € |
| 5.918 | Matas VareikaŽalgiris Vilnius | Žalgiris Vilnius | Atacant | 26 | 275 K € |
| 5.918 | MS Matej SimonČeská Lípa | Česká Lípa | Atacant | 27 | 275 K € |
| 5.918 | Mateo LevatoDeportivo Morón⚽ | Deportivo Morón | Atacant | 30 | 275 K € |
| 5.918 | Matheus MachadoZalaegerszeg | Zalaegerszeg | Atacant | 23 | 275 K € |
| 5.918 | MS Matheus dos SantosPotenza | Potenza | Atacant | 24 | 275 K € |
| 5.918 | Mathis ClairiciaSochaux | Sochaux | Atacant | 24 | 275 K € |
| 5.918 | MD Mathis DaffotCaen | Caen | Atacant | 18 | 275 K € |
| 5.918 | MM Mathis MazaudierLe Puy | Le Puy | Atacant | 21 | 275 K € |
| 5.918 | Mathys Jean-MarieQuevilly | Quevilly | Atacant | 24 | 275 K € |
| 5.918 | Matija GluščevićAl-Ettifaq | Al-Ettifaq | Atacant | 22 | 275 K € |
| 5.918 | Matous KrulichPříbram | Příbram | Atacant | 21 | 275 K € |
| 5.918 | MB Matviy BodnarKryvbas Kryvyi Rih | Kryvbas Kryvyi Rih | Atacant | 18 | 275 K € |
| 5.918 | Maximilian KraußHansa Rostock | Hansa Rostock | Atacant | 29 | 275 K € |
| 5.918 | MF Mbarick FallRenate | Renate | Atacant | 29 | 275 K € |
| 5.918 | MM Mehdi MoujetzkyQuevilly | Quevilly | Atacant | 22 | 275 K € |
| 5.918 | Mehdi OuamriOlympique Akbou | Olympique Akbou | Atacant | 27 | 275 K € |
| 5.918 | Melih AkbulutAustria Lustenau | Austria Lustenau | Atacant | 20 | 275 K € |
| 5.918 | MF Michael FabbroCittadella | Cittadella | Atacant | 30 | 275 K € |
| 5.918 | Michalis TsoumanisAnagennisi Karditsas | Anagennisi Karditsas | Atacant | 24 | 275 K € |
| 5.918 | Mick van BurenFC Hradec Králové | FC Hradec Králové | Atacant | 34 | 275 K € |
| 5.918 | Mihael KlepačBukovyna Chernivtsi | Bukovyna Chernivtsi | Atacant | 29 | 275 K € |
| 5.918 | MN Mihai NeicuțescuPopești-Leordeni | Popești-Leordeni | Atacant | 28 | 275 K € |
| 5.918 | Mikael SoisaloPuskás Akadémia | Puskás Akadémia | Atacant | 28 | 275 K € |
| 5.918 | MJ Miloje JelenicFK Loznica | FK Loznica | Atacant | 21 | 275 K € |
| 5.918 | Milos MilivojevicOFK Vrsac | OFK Vrsac | Atacant | 24 | 275 K € |
| 5.918 | Mipo OdubekoShelbourne | Shelbourne | Atacant | 24 | 275 K € |
| 5.918 | Mitchell DukeMachida Zelvia | Machida Zelvia | Atacant | 35 | 275 K € |
| 5.918 | Mohamed Khaled GoudaAl-Arabi | Al-Arabi | Atacant | 21 | 275 K € |
| 5.918 | Mohamed MaraAraz-Naxçıvan | Araz-Naxçıvan | Atacant | 29 | 275 K € |