| 7.775 | Philip EjikeAlashkert | Alashkert | Atacant | 24 | 175 K € |
| 7.775 | P PlatinyPaços de Ferreira | Paços de Ferreira | Atacant | — | 175 K € |
| 7.775 | Praisegod OkechukwuBanská Bystrica | Banská Bystrica | Atacant | 20 | 175 K € |
| 7.775 | Precious BenjaminAustria Lustenau | Austria Lustenau | Atacant | 20 | 175 K € |
| 7.775 | Pío BonacciDeportivo Madryn | Deportivo Madryn | Atacant | 28 | 175 K € |
| 7.775 | Radoslav KirilovLevski | Levski | Atacant | 34 | 175 K € |
| 7.775 | R RajaniUrartu | Urartu | Atacant | 23 | 175 K € |
| 7.775 | Ramazan AbylaykhanCaspiy | Caspiy | Atacant | 24 | 175 K € |
| 7.775 | Ramazan BagdatKaisar | Kaisar | Atacant | 20 | 175 K € |
| 7.775 | R RashidVianense | Vianense | Atacant | — | 175 K € |
| 7.775 | RA Ravil AtykhanovOkzhetpes | Okzhetpes | Atacant | 26 | 175 K € |
| 7.775 | RC Ricardo CarreraVitória de Guimarães B | Vitória de Guimarães B | Atacant | — | 175 K € |
| 7.775 | Ricardo MárquezÁguilas Doradas | Águilas Doradas | Atacant | 29 | 175 K € |
| 7.775 | Richairo ŽivkovićVan Spor Kulübü | Van Spor Kulübü | Atacant | 30 | 175 K € |
| 7.775 | Richmond OsayantinSturm Graz II | Sturm Graz II | Atacant | 19 | 175 K € |
| 7.775 | Roberto ConvittoScafatese | Scafatese | Atacant | 30 | 175 K € |
| 7.775 | RD Roberto DimolaTeam Altamura | Team Altamura | Atacant | — | 175 K € |
| 7.775 | Robin van AstenFC Dordrecht | FC Dordrecht | Atacant | 18 | 175 K € |
| 7.775 | RD Rodrigo DuarteVitória de Guimarães B | Vitória de Guimarães B | Atacant | — | 175 K € |
| 7.775 | Rodrigo EscuderoCD Extremadura | CD Extremadura | Atacant | 32 | 175 K € |
| 7.775 | RM Rodrigo MacedoVitória de Guimarães B | Vitória de Guimarães B | Atacant | — | 175 K € |
| 7.775 | RN Rodrigo NetoVitória de Guimarães B | Vitória de Guimarães B | Atacant | — | 175 K € |
| 7.775 | RP Rodrigo PereiraVarzim | Varzim | Atacant | — | 175 K € |
| 7.775 | Rrok TomaPartizani | Partizani | Atacant | 22 | 175 K € |
| 7.775 | Rémi CabralFC Tulsa | FC Tulsa | Atacant | 27 | 175 K € |
| 7.775 | Rúben PinaLeixões | Leixões | Atacant | 26 | 175 K € |
| 7.775 | S SacraPaços de Ferreira | Paços de Ferreira | Atacant | — | 175 K € |
| 7.775 | Saleh Al-ShehriAl-Ittihad | Al-Ittihad | Atacant | 33 | 175 K € |
| 7.775 | SA Samid AkanniNK Sesvete | NK Sesvete | Atacant | 23 | 175 K € |
| 7.775 | SO Samuel OjoEl Gouna FC | El Gouna FC | Atacant | — | 175 K € |
| 7.775 | S SandroSC João Ver | SC João Ver | Atacant | — | 175 K € |
| 7.775 | Sani AbdullahiMačva Šabac | Mačva Šabac | Atacant | 22 | 175 K € |
| 7.775 | SG Santiago GuzmánMontevideo Wanderers | Montevideo Wanderers | Atacant | 22 | 175 K € |
| 7.775 | SK Santos KevynTrofense | Trofense | Atacant | — | 175 K € |
| 7.775 | Savvas MourgosPanionios | Panionios | Atacant | 28 | 175 K € |
| 7.775 | ST Saïdou TouréGent U23 | Gent U23 | Atacant | 19 | 175 K € |
| 7.775 | SR Saúl RamírezAlacranes de Durango | Alacranes de Durango | Atacant | 28 | 175 K € |
| 7.775 | Scott TiffoneyRaith Rovers | Raith Rovers | Atacant | 28 | 175 K € |
| 7.775 | Sebastian HauglandRanheim | Ranheim | Atacant | 30 | 175 K € |
| 7.775 | Sebastian LodbergVendsyssel FF | Vendsyssel FF | Atacant | 19 | 175 K € |
| 7.775 | SD Sekou DiancoumbaVianense | Vianense | Atacant | — | 175 K € |
| 7.775 | Serdar DursunGaziantep | Gaziantep | Atacant | 35 | 175 K € |
| 7.775 | Serge NgomaBirmingham Legion FC | Birmingham Legion FC | Atacant | 21 | 175 K € |
| 7.775 | Serhiy SukhanovObolon Kyiv | Obolon Kyiv | Atacant | 31 | 175 K € |
| 7.775 | Severin NiouleFrancs Borains⚽ | Francs Borains | Atacant | 21 | 175 K € |
| 7.775 | Seymour ReidSporting Kansas City | Sporting Kansas City | Atacant | 18 | 175 K € |
| 7.775 | Shaker Abu HuseinBnei Sakhnin | Bnei Sakhnin | Atacant | 20 | 175 K € |
| 7.775 | Shamar NicholsonMaxline Vitebsk | Maxline Vitebsk | Atacant | 29 | 175 K € |
| 7.775 | Shergo ShhabNordic United FC | Nordic United FC | Atacant | 31 | 175 K € |
| 7.775 | Shunnosuke MatsukiFujieda MYFC⚽ | Fujieda MYFC | Atacant | 30 | 175 K € |