| 8.317 | LP Leonardo PerkovicGNK Dinamo Zagreb II |  GNK Dinamo Zagreb II | Atacant | 19 | 150 K € |
| 8.317 | L LianCF Os Belenenses |  CF Os Belenenses | Atacant | — | 150 K € |
| 8.317 | Liburn LazojaOtrant |  Otrant | Atacant | 18 | 150 K € |
| 8.317 | Liridon LatifiKyzylzhar |  Kyzylzhar | Atacant | 32 | 150 K € |
| 8.317 | Lorenzo InsigneSampdoria |  Sampdoria | Atacant | 35 | 150 K € |
| 8.317 | Lorenzo TravagliaNK Mladost Zdralovi |  NK Mladost Zdralovi | Atacant | 21 | 150 K € |
| 8.317 | LV Loïc VeyaXamax |  Xamax | Atacant | 19 | 150 K € |
| 8.317 | Luca EdelhoferFirst Vienna FC |  First Vienna FC | Atacant | 25 | 150 K € |
| 8.317 | Luca RamirezAl-Riyadh |  Al-Riyadh | Atacant | 20 | 150 K € |
| 8.317 | Lucas GonzálezEstudiantes de Río Cuarto |  Estudiantes de Río Cuarto | Atacant | 29 | 150 K € |
| 8.317 | LN Lucas NeverlandRanheim |  Ranheim | Atacant | — | 150 K € |
| 8.317 | LM Lucky MalatsiPolokwane City |  Polokwane City | Atacant | 20 | 150 K € |
| 8.317 | LC Luigi CanottoPerugia |  Perugia | Atacant | 32 | 150 K € |
| 8.317 | Luis KaçorriChelyabinsk |  Chelyabinsk | Atacant | 28 | 150 K € |
| 8.317 | LN Luis NorelhoLouletano |  Louletano | Atacant | — | 150 K € |
| 8.317 | LP Luka ParkadzeRustavi |  Rustavi | Atacant | 21 | 150 K € |
| 8.317 | Luka SliškovićKriens |  Kriens | Atacant | 31 | 150 K € |
| 8.317 | Luka SvetlicicFK Vozdovac |  FK Vozdovac | Atacant | 27 | 150 K € |
| 8.317 | Luka ĐorđevićČukarički |  Čukarički | Atacant | 32 | 150 K € |
| 8.317 | LZ Lukas ZdrazilTřinec |  Třinec | Atacant | 21 | 150 K € |
| 8.317 | Luke DouglasSt Mirren |  St Mirren | Atacant | 17 | 150 K € |
| 8.317 | Lun BoncinaK. Lierse SK |  K. Lierse SK | Atacant | 23 | 150 K € |
| 8.317 | Lyam MacKinnonOrange County SC |  Orange County SC | Atacant | 27 | 150 K € |
| 8.317 | Lysandros PapastylianouKrasava ENY |  Krasava ENY | Atacant | 20 | 150 K € |
| 8.317 | Ma HaoqiZhejiang |  Zhejiang | Atacant | 22 | 150 K € |
| 8.317 | MM Ma MingyangBeijing Guoan |  Beijing Guoan | Atacant | 17 | 150 K € |
| 8.317 | Maciej RosołekPogoń Siedlce |  Pogoń Siedlce | Atacant | 25 | 150 K € |
| 8.317 | Magzhan ToktybayOrdabasy |  Ordabasy | Atacant | 22 | 150 K € |
| 8.317 | MG Mahi GnemagnonRFC Seraing |  RFC Seraing | Atacant | 19 | 150 K € |
| 8.317 | Majed KhalifaAl Jabalain |  Al Jabalain | Atacant | 22 | 150 K € |
| 8.317 | Majed MadaniAl-Zulfi |  Al-Zulfi | Atacant | 22 | 150 K € |
| 8.317 | Malcolm FryLexington SC |  Lexington SC | Atacant | 21 | 150 K € |
| 8.317 | Malcolm StoltKalmar FF |  Kalmar FF | Atacant | 25 | 150 K € |
| 8.317 | Mamadou ThiamSarıyer |  Sarıyer | Atacant | 31 | 150 K € |
| 8.317 | MN Mamor NiangMafra |  Mafra | Atacant | — | 150 K € |
| 8.317 | Manaf RawufuHødd |  Hødd | Atacant | 21 | 150 K € |
| 8.317 | MD Manuel DíazDeportivo Pereira |  Deportivo Pereira | Atacant | 21 | 150 K € |
| 8.317 | Marcell BerkiKecskeméti TE |  Kecskeméti TE | Atacant | 22 | 150 K € |
| 8.317 | MS Marco SiverioReal Jaén |  Real Jaén | Atacant | 32 | 150 K € |
| 8.317 | MN Marculino NinteMafra | Mafra | Atacant | — | 150 K € |
| 8.317 | Marcus HannesboVendsyssel FF |  Vendsyssel FF | Atacant | 24 | 150 K € |
| 8.317 | Marek ŠvecFC Hertha Wels |  FC Hertha Wels | Atacant | 22 | 150 K € |
| 8.317 | Marius LupuGloria Bistrița |  Gloria Bistrița | Atacant | 27 | 150 K € |
| 8.317 | MB Marko BrkicHNK Segesta Sisak |  HNK Segesta Sisak | Atacant | 24 | 150 K € |
| 8.317 | Marko BrnovićSutjeska Nikšić |  Sutjeska Nikšić | Atacant | 23 | 150 K € |
| 8.317 | Martin SzczerbińskiLechia Gdańsk |  Lechia Gdańsk | Atacant | 15 | 150 K € |
| 8.317 | Masaki NishimuraBlaublitz Akita⚽ |  Blaublitz Akita | Atacant | 25 | 150 K € |
| 8.317 | Masamichi HayashiFC Imabari |  FC Imabari | Atacant | 30 | 150 K € |
| 8.317 | MA Mateo AlcobaAlbion |  Albion | Atacant | 18 | 150 K € |
| 8.317 | Mateo Díaz ChavesCA Chaco For Ever |  CA Chaco For Ever | Atacant | 23 | 150 K € |
