| 5.918 | Raymond OwusuKudrivka | Kudrivka | Atacant | 24 | 275 K € |
| 5.918 | RO Rhys OatesMansfield Town | Mansfield Town | Atacant | 31 | 275 K € |
| 5.918 | RF Riccardo FortePineto | Pineto | Atacant | 27 | 275 K € |
| 5.918 | Robin MüllerTSV Havelse | TSV Havelse | Atacant | 26 | 275 K € |
| 5.918 | RochinhaCasa Pia | Casa Pia | Atacant | 31 | 275 K € |
| 5.918 | Rodrigo GodoyO'Higgins | O'Higgins | Atacant | 21 | 275 K € |
| 5.918 | RM Rodrigo MartínezNacional | Nacional | Atacant | 18 | 275 K € |
| 5.918 | RokaLeixões | Leixões | Atacant | — | 275 K € |
| 5.918 | Roko BaturinaAarau | Aarau | Atacant | 26 | 275 K € |
| 5.918 | Roland BallahMelbourne City FC | Melbourne City FC | Atacant | 18 | 275 K € |
| 5.918 | Romeo AigbekaenFortuna Köln | Fortuna Köln | Atacant | 22 | 275 K € |
| 5.918 | RG Romeo GiovanniniVis Pesaro | Vis Pesaro | Atacant | 25 | 275 K € |
| 5.918 | RS Romeo SandrucciJuve Stabia | Juve Stabia | Atacant | 19 | 275 K € |
| 5.918 | Ruan A iAthletic Club MG | Athletic Club MG | Atacant | 22 | 275 K € |
| 5.918 | RR Rubén RicharteCartagena | Cartagena | Atacant | 20 | 275 K € |
| 5.918 | Ryan CarmichaelForward Madison FC | Forward Madison FC | Atacant | 25 | 275 K € |
| 5.918 | Ryo GermainShimizu S-Pulse | Shimizu S-Pulse | Atacant | 31 | 275 K € |
| 5.918 | Ryusei KitahamaAvispa Fukuoka | Avispa Fukuoka | Atacant | 22 | 275 K € |
| 5.918 | RT Ryusei TakaoVanraure Hachinohe | Vanraure Hachinohe | Atacant | 22 | 275 K € |
| 5.918 | Saif RajabAl-Taawoun | Al-Taawoun | Atacant | 22 | 275 K € |
| 5.918 | SA Salem AbdullahAl-Ahli | Al-Ahli | Atacant | 18 | 275 K € |
| 5.918 | Salvatore LongoScafatese | Scafatese | Atacant | 26 | 275 K € |
| 5.918 | SK Samir KermicheJS El Biar | JS El Biar | Atacant | — | 275 K € |
| 5.918 | Samuel ĎatkoŽilina | Žilina | Atacant | 25 | 275 K € |
| 5.918 | Samy BaghdadiSochaux | Sochaux | Atacant | 29 | 275 K € |
| 5.918 | Sandro WyssLuzern | Luzern | Atacant | 18 | 275 K € |
| 5.918 | SD Sanoussi DiabyParis 13 Atlético | Paris 13 Atlético | Atacant | 27 | 275 K € |
| 5.918 | Santeri HostikkaÜmraniyespor | Ümraniyespor | Atacant | 29 | 275 K € |
| 5.918 | Santino SamuyiwaStart | Start | Atacant | 20 | 275 K € |
| 5.918 | Sebastian BillerHødd | Hødd | Atacant | 20 | 275 K € |
| 5.918 | Sebastián LomónacoOmonia Aradippou | Omonia Aradippou | Atacant | 28 | 275 K € |
| 5.918 | SS Sekou SonkoPetrojet-Suez | Petrojet-Suez | Atacant | — | 275 K € |
| 5.918 | SA Sergi ArmeroSant Andreu | Sant Andreu | Atacant | 24 | 275 K € |
| 5.918 | SS Sergi SerranoSant Andreu | Sant Andreu | Atacant | 26 | 275 K € |
| 5.918 | SC Sergio CosentinoGrosseto | Grosseto | Atacant | 19 | 275 K € |
| 5.918 | Serigne DemeFC Volendam | FC Volendam | Atacant | 21 | 275 K € |
| 5.918 | SB Seyfeddine BitamOlympique Akbou | Olympique Akbou | Atacant | — | 275 K € |
| 5.918 | Shelton GuillaumeVersailles | Versailles | Atacant | 29 | 275 K € |
| 5.918 | SK Shinnosuke KatsushimaGimnàstic | Gimnàstic | Atacant | 23 | 275 K € |
| 5.918 | Shoji ToyamaHokkaido Consadole Sapporo | Hokkaido Consadole Sapporo | Atacant | 24 | 275 K € |
| 5.918 | Siem Eyob-AbrahaCracovia | Cracovia | Atacant | 18 | 275 K € |
| 5.918 | SB Silvano BiggiPineto | Pineto | Atacant | 20 | 275 K € |
| 5.918 | SK Simon KalambayiThionville Lusitanos | Thionville Lusitanos | Atacant | 21 | 275 K € |
| 5.918 | SA Simone AscioneVis Pesaro | Vis Pesaro | Atacant | 21 | 275 K € |
| 5.918 | SI Simone IanesiPianese | Pianese | Atacant | 24 | 275 K € |
| 5.918 | SG Sofiane GomisCaen | Caen | Atacant | 18 | 275 K € |
| 5.918 | SK Solomon KessiRustavi | Rustavi | Atacant | 22 | 275 K € |
| 5.918 | SD Sory DoumbouyaCannes | Cannes | Atacant | 27 | 275 K € |
| 5.918 | Srđan BorovinaRadnički 1923 | Radnički 1923 | Atacant | 19 | 275 K € |
| 5.918 | S StefanUnião de Leiria | União de Leiria | Atacant | 17 | 275 K € |