| 10.520 | LO Lautaro OrtegaNueva Chicago |  Nueva Chicago | Atacant | — | 75 K € |
| 10.520 | Lazar PeranovicFK Bor 1919 |  FK Bor 1919 | Atacant | 18 | 75 K € |
| 10.520 | Leandro MatosF91 Dudelange |  F91 Dudelange | Atacant | 19 | 75 K € |
| 10.520 | LZ Leandro ZabalaColón |  Colón | Atacant | 23 | 75 K € |
| 10.520 | Lei WenjieDalian K'un City |  Dalian K'un City | Atacant | 29 | 75 K € |
| 10.520 | Lekan SuleGlentoran |  Glentoran | Atacant | 20 | 75 K € |
| 10.520 | Leng JixuanShaanxi Union |  Shaanxi Union | Atacant | 25 | 75 K € |
| 10.520 | LS Leonardo SalgueroSporting Escaldes |  Sporting Escaldes | Atacant | 33 | 75 K € |
| 10.520 | Letsie KoapengDurban City |  Durban City | Atacant | 34 | 75 K € |
| 10.520 | LK Levente KurdicsSzeged-Csanád Grosics Akademia |  Szeged-Csanád Grosics Akademia | Atacant | 23 | 75 K € |
| 10.520 | Lewis VaughanRaith Rovers |  Raith Rovers | Atacant | 30 | 75 K € |
| 10.520 | LR Leyder RobledoCorpus Christi |  Corpus Christi | Atacant | 24 | 75 K € |
| 10.520 | Li BoxiWuxi Wugo |  Wuxi Wugo | Atacant | 26 | 75 K € |
| 10.520 | Liam JessopPortadown |  Portadown | Atacant | 21 | 75 K € |
| 10.520 | Liam NürenbergJeunesse Esch |  Jeunesse Esch | Atacant | 20 | 75 K € |
| 10.520 | Liang XuemingGuangdong GZ-Power |  Guangdong GZ-Power | Atacant | 31 | 75 K € |
| 10.520 | Lifumpa MwandweCardiff Met |  Cardiff Met | Atacant | 25 | 75 K € |
| 10.520 | Lin WenkaiNingbo Professional |  Ningbo Professional | Atacant | 21 | 75 K € |
| 10.520 | Ling JieNantong Zhiyun FC |  Nantong Zhiyun FC | Atacant | 23 | 75 K € |
| 10.520 | Linus TornbladIK Oddevold |  IK Oddevold | Atacant | 33 | 75 K € |
| 10.520 | Liu BaiyangShijiazhuang Gongfu |  Shijiazhuang Gongfu | Atacant | 23 | 75 K € |
| 10.520 | Liu XiaolongShenzhen Juniors |  Shenzhen Juniors | Atacant | 23 | 75 K € |
| 10.520 | Lorik KabaArsimi |  Arsimi | Atacant | 21 | 75 K € |
| 10.520 | LM Louis MendyMondorf-les-Bains |  Mondorf-les-Bains | Atacant | 25 | 75 K € |
| 10.520 | Lucas CorreiaAtert Bissen |  Atert Bissen | Atacant | 24 | 75 K € |
| 10.520 | Lucas DemitraTřinec |  Třinec | Atacant | 23 | 75 K € |
| 10.520 | LF Lucas FercheBihor Oradea |  Bihor Oradea | Atacant | 18 | 75 K € |
| 10.520 | Lucas FredericksSarasota Paradise⚽ |  Sarasota Paradise | Atacant | — | 75 K € |
| 10.520 | Lucas PalmaDeportivo Maipú⚽ |  Deportivo Maipú | Atacant | 23 | 75 K € |
| 10.520 | LP Lucas PolettoColegiales⚽ |  Colegiales | Atacant | 32 | 75 K € |
| 10.520 | Lucas PrattoCoquimbo Unido |  Coquimbo Unido | Atacant | 38 | 75 K € |
| 10.520 | Lucca DouradoRichmond Kickers |  Richmond Kickers | Atacant | 26 | 75 K € |
| 10.520 | Luis MarimónLlaneros |  Llaneros | Atacant | 22 | 75 K € |
| 10.520 | Luis SilbaDeportivo Madryn |  Deportivo Madryn | Atacant | 36 | 75 K € |
| 10.520 | L LuisinhoGżira United |  Gżira United | Atacant | 25 | 75 K € |
| 10.520 | Luka BartolovicHNK Cibalia Vinkovci |  HNK Cibalia Vinkovci | Atacant | 16 | 75 K € |
| 10.520 | Luka BijelovicGraficar Belgrad |  Graficar Belgrad | Atacant | 25 | 75 K € |
| 10.520 | LM Luka Klindic MoricNK Dubrava Zagreb |  NK Dubrava Zagreb | Atacant | 21 | 75 K € |
| 10.520 | LT Luka TankulićMeppen |  Meppen | Atacant | 35 | 75 K € |
| 10.520 | Luke PearceSligo Rovers |  Sligo Rovers | Atacant | 22 | 75 K € |
| 10.520 | Lukáš LeginusKomárno |  Komárno | Atacant | 26 | 75 K € |
| 10.520 | LA Luuk AdmiraalKloetinge |  Kloetinge | Atacant | — | 75 K € |
| 10.520 | Luís MachadoAmarante |  Amarante | Atacant | 34 | 75 K € |
| 10.520 | Luís MotaŻabbar St. Patrick |  Żabbar St. Patrick | Atacant | 23 | 75 K € |
| 10.520 | Lü KaiwenChangchun Yatai |  Changchun Yatai | Atacant | 23 | 75 K € |
| 10.520 | Magnus RosengreenHobro |  Hobro | Atacant | 20 | 75 K € |
| 10.520 | Magnus Wolff EikremKFUM |  KFUM | Atacant | 36 | 75 K € |
| 10.520 | Mahadi KayondoCetatea Suceava |  Cetatea Suceava | Atacant | 29 | 75 K € |
| 10.520 | Makai WellsNew England Revolution II |  New England Revolution II | Atacant | 17 | 75 K € |
| 10.520 | Maksim KravtsovNeman Grodno |  Neman Grodno | Atacant | 24 | 75 K € |
