| 9.732 | LT Lautaro TaboadaSan Martín de Tucumán |  San Martín de Tucumán | Atacant | — | 100 K € |
| 9.732 | Lautaro TorresTemperley |  Temperley | Atacant | 30 | 100 K € |
| 9.732 | Lautaro VillegasCiudad de Bolívar⚽ |  Ciudad de Bolívar | Atacant | 30 | 100 K € |
| 9.732 | Lazar MilosevFK Vozdovac |  FK Vozdovac | Atacant | 30 | 100 K € |
| 9.732 | Lazar RadosavljevicFK Teleoptik Zemun |  FK Teleoptik Zemun | Atacant | 19 | 100 K € |
| 9.732 | LC Leandro CórdobaRacing de Córdoba |  Racing de Córdoba | Atacant | 21 | 100 K € |
| 9.732 | Leandro FernándezCA Chaco For Ever |  CA Chaco For Ever | Atacant | 31 | 100 K € |
| 9.732 | Leo BartolovicNK Kustosija Zagreb |  NK Kustosija Zagreb | Atacant | 19 | 100 K € |
| 9.732 | Leon MasonLincoln Red Imps |  Lincoln Red Imps | Atacant | 19 | 100 K € |
| 9.732 | Leonid IgnatovVelež |  Velež | Atacant | 24 | 100 K € |
| 9.732 | LR Levi RietveldJong FC Utrecht |  Jong FC Utrecht | Atacant | 17 | 100 K € |
| 9.732 | Li LongShenzhen Peng City |  Shenzhen Peng City | Atacant | 28 | 100 K € |
| 9.732 | LD Lis DemiriVushtrria |  Vushtrria | Atacant | 25 | 100 K € |
| 9.732 | LA Lisandro AlfonsoCA Chaco For Ever | CA Chaco For Ever | Atacant | 18 | 100 K € |
| 9.732 | Liu GuobaoQingdao Hainiu |  Qingdao Hainiu | Atacant | 23 | 100 K € |
| 9.732 | Lorenzo CocoKapfenberger SV |  Kapfenberger SV | Atacant | 22 | 100 K € |
| 9.732 | Lorik MehmetiPrishtina |  Prishtina | Atacant | 18 | 100 K € |
| 9.732 | Loïck LespinasseB68 Toftir |  B68 Toftir | Atacant | 26 | 100 K € |
| 9.732 | Luan BritoAthletic Club Boise |  Athletic Club Boise | Atacant | 24 | 100 K € |
| 9.732 | LN Luc NieuwenhuijsJong Sparta Rotterdam |  Jong Sparta Rotterdam | Atacant | — | 100 K € |
| 9.732 | Luca MessoriJong Ajax |  Jong Ajax | Atacant | 19 | 100 K € |
| 9.732 | LG Lucas GaonaTemperley | Temperley | Atacant | — | 100 K € |
| 9.732 | Lucas Landgren PerssonHelsingborg |  Helsingborg | Atacant | 17 | 100 K € |
| 9.732 | Lucas MeekGreenville Triumph SC |  Greenville Triumph SC | Atacant | 27 | 100 K € |
| 9.732 | LM Lucas MelgarejoSan Telmo⚽ |  San Telmo | Atacant | — | 100 K € |
| 9.732 | LR Lucas RebagliatiLions Gibraltar |  Lions Gibraltar | Atacant | 29 | 100 K € |
| 9.732 | LV Lucas VicóCA Ferrocarril Midland |  CA Ferrocarril Midland | Atacant | — | 100 K € |
| 9.732 | Luis LoroñaAlacranes de Durango |  Alacranes de Durango | Atacant | 33 | 100 K € |
| 9.732 | LL Luis LópezTemperley | Temperley | Atacant | — | 100 K € |
| 9.732 | Luis MüllerVentura County FC |  Ventura County FC | Atacant | 25 | 100 K € |
| 9.732 | LP Luis PáezTepatitlán FC |  Tepatitlán FC | Atacant | 33 | 100 K € |
| 9.732 | Luka MarašBokelj |  Bokelj | Atacant | 30 | 100 K € |
| 9.732 | Luka SunjicNew York City FC II |  New York City FC II | Atacant | 18 | 100 K € |
| 9.732 | Luka ZarićOFK Beograd |  OFK Beograd | Atacant | 18 | 100 K € |
| 9.732 | LF Lukas FinnøyÅsane |  Åsane | Atacant | — | 100 K € |
| 9.732 | LA Lukman Oluwadamilare AdeshinaTikvesh |  Tikvesh | Atacant | 22 | 100 K € |
| 9.732 | Lukáš JulišŽilina |  Žilina | Atacant | 31 | 100 K € |
| 9.732 | Lyova MryanShirak |  Shirak | Atacant | 26 | 100 K € |
| 9.732 | Mailson LimaHibernians |  Hibernians | Atacant | 32 | 100 K € |
| 9.732 | Majed AbdullahAl-Wehda |  Al-Wehda | Atacant | 20 | 100 K € |
| 9.732 | Maksim FedinIrtysh Pavlodar |  Irtysh Pavlodar | Atacant | 30 | 100 K € |
| 9.732 | MM Maksim MardasGomel |  Gomel | Atacant | 20 | 100 K € |
| 9.732 | Maksims KopilovsDaugavpils⚽ |  Daugavpils | Atacant | 18 | 100 K € |
| 9.732 | Malick AssefVillefranche Beaujolais |  Villefranche Beaujolais | Atacant | 32 | 100 K € |
| 9.732 | MD Mamadi DjaloAtert Bissen |  Atert Bissen | Atacant | 23 | 100 K € |
| 9.732 | MK Mamadou KanouteAZ Picerno |  AZ Picerno | Atacant | 33 | 100 K € |
| 9.732 | Mamadou TounkaraVllaznia |  Vllaznia | Atacant | 30 | 100 K € |
| 9.732 | MF Manuel FranciscoRijnsburgse Boys |  Rijnsburgse Boys | Atacant | — | 100 K € |
| 9.732 | Maouloune GoumballeForward Madison FC |  Forward Madison FC | Atacant | 25 | 100 K € |
| 9.732 | MÁ Marcos ÁlvarezMeppen |  Meppen | Atacant | 35 | 100 K € |
