| 8.952 | KI Kyprianos IrakleousOlympiakos Nicosia | Olympiakos Nicosia | Atacant | 24 | 125 K € |
| 8.952 | La'Sean SealeySW Bregenz | SW Bregenz | Atacant | 20 | 125 K € |
| 8.952 | Lado ChikhradzeIberia 1999 | Iberia 1999 | Atacant | 25 | 125 K € |
| 8.952 | LM Lazar MalisFK Loznica | FK Loznica | Atacant | 21 | 125 K € |
| 8.952 | LS Lazar StojanovicFK Dubocica Leskovac | FK Dubocica Leskovac | Atacant | 26 | 125 K € |
| 8.952 | LV Lazar VucurovicFK Proleter 023 Zrenjanin | FK Proleter 023 Zrenjanin | Atacant | 21 | 125 K € |
| 8.952 | Leo GaxhaDundalk | Dundalk | Atacant | 24 | 125 K € |
| 8.952 | Leo SalazarJong Ajax | Jong Ajax | Atacant | 19 | 125 K € |
| 8.952 | Leon BoydLimavady United | Limavady United | Atacant | 20 | 125 K € |
| 8.952 | Leonard GwethDinamo Minsk | Dinamo Minsk | Atacant | 24 | 125 K € |
| 8.952 | LV Leonardo VeseliLaçi | Laçi | Atacant | 18 | 125 K € |
| 8.952 | Lewis CampbellLivingston | Livingston | Atacant | — | 125 K € |
| 8.952 | Lewis McGregorColeraine | Coleraine | Atacant | 22 | 125 K € |
| 8.952 | LE Liam EasonCambrian United | Cambrian United | Atacant | 28 | 125 K € |
| 8.952 | Liam Filip AnderssonÖrgryte IS | Örgryte IS | Atacant | 23 | 125 K € |
| 8.952 | Liang WeipengChongqing Tonglianglong | Chongqing Tonglianglong | Atacant | 24 | 125 K € |
| 8.952 | Lorenzo BarreraAgropecuario | Agropecuario | Atacant | 23 | 125 K € |
| 8.952 | LC Lorik CakaVora | Vora | Atacant | — | 125 K € |
| 8.952 | Loïc LapoussinGuangxi Hengchen | Guangxi Hengchen | Atacant | 30 | 125 K € |
| 8.952 | Loïc MesanviIndy Eleven | Indy Eleven | Atacant | 23 | 125 K € |
| 8.952 | Luan AndreyZimbru Chișinău | Zimbru Chișinău | Atacant | 20 | 125 K € |
| 8.952 | Lucas BrocheroCA San Miguel | CA San Miguel | Atacant | 27 | 125 K € |
| 8.952 | LC Lucas CâmpanUnirea Slobozia | Unirea Slobozia | Atacant | 19 | 125 K € |
| 8.952 | LR Lucas RebecchiGimnasia Jujuy⚽ | Gimnasia Jujuy | Atacant | — | 125 K € |
| 8.952 | Luciano VianoRacing de Córdoba | Racing de Córdoba | Atacant | 23 | 125 K € |
| 8.952 | Luis HinestrozaAl Mokawloon Al Arab | Al Mokawloon Al Arab | Atacant | 34 | 125 K € |
| 8.952 | LM Luis MotaLusitano de Évora | Lusitano de Évora | Atacant | — | 125 K € |
| 8.952 | LC Luka CvetićaninRadnik | Radnik | Atacant | 23 | 125 K € |
| 8.952 | LO Luka OlicNK Sesvete | NK Sesvete | Atacant | 22 | 125 K € |
| 8.952 | Luka VracarNK Dubrava Zagreb | NK Dubrava Zagreb | Atacant | 21 | 125 K € |
| 8.952 | Luka ZgurskyBelshina Bobruisk | Belshina Bobruisk | Atacant | 20 | 125 K € |
| 8.952 | Lukas BraneckyOpava | Opava | Atacant | 20 | 125 K € |
| 8.952 | LH Lukas HamannQuick Boys | Quick Boys | Atacant | — | 125 K € |
| 8.952 | Lukas HinterseerWSG Tirol | WSG Tirol | Atacant | 35 | 125 K € |
| 8.952 | Lukas JonaitisHegelmann | Hegelmann | Atacant | 20 | 125 K € |
| 8.952 | Lukas Lindholm CornerLjungskile | Ljungskile | Atacant | 27 | 125 K € |
| 8.952 | Luke MontebelloSliema Wanderers | Sliema Wanderers | Atacant | 31 | 125 K € |
| 8.952 | LukianYokohama FC | Yokohama FC | Atacant | 35 | 125 K € |
| 8.952 | MP Maarten PouwelsHHC | HHC | Atacant | — | 125 K € |
| 8.952 | Magic SmallsCrown Legacy FC | Crown Legacy FC | Atacant | 20 | 125 K € |
| 8.952 | Magnus WarmingHB Køge | HB Køge | Atacant | 26 | 125 K € |
| 8.952 | MF Maguette FallMonopoli | Monopoli | Atacant | 32 | 125 K € |
| 8.952 | MZ Magzum ZholamanCaspiy | Caspiy | Atacant | 17 | 125 K € |
| 8.952 | MM Mahdi MaghloutSC Aubagne Air Bel | SC Aubagne Air Bel | Atacant | 17 | 125 K € |
| 8.952 | Mahir RahimićVelež | Velež | Atacant | 21 | 125 K € |
| 8.952 | Maksim MaksimovSKA-Khabarovsk | SKA-Khabarovsk | Atacant | 31 | 125 K € |
| 8.952 | MA Malek Al-AbdulmenemAl-Fayha | Al-Fayha | Atacant | 28 | 125 K € |
| 8.952 | Mansour BadjieIroni Tiberias | Ironi Tiberias | Atacant | 21 | 125 K € |
| 8.952 | Marco D'AlessandroCatanzaro | Catanzaro | Atacant | 35 | 125 K € |
| 8.952 | Marcos DiasLoudoun United FC | Loudoun United FC | Atacant | 24 | 125 K € |