| 11.304 | Kristiyan ParashkevovNesebar | Nesebar | Atacant | 27 | 50 K € |
| 11.304 | Kristján Flóki FinnbogasonFH | FH | Atacant | 31 | 50 K € |
| 11.304 | KS Kristóf SarkadiBVSC Zugló | BVSC Zugló | Atacant | — | 50 K € |
| 11.304 | Kuang ZhaoleiQingdao Hainiu | Qingdao Hainiu | Atacant | 17 | 50 K € |
| 11.304 | Kévin MbalaOlimpia Satu Mare | Olimpia Satu Mare | Atacant | 25 | 50 K € |
| 11.304 | Kévin QuinolHostert | Hostert | Atacant | 29 | 50 K € |
| 11.304 | Landon JohnsonRichmond Kickers | Richmond Kickers | Atacant | 20 | 50 K € |
| 11.304 | LR Leandro RodríguezSan Telmo⚽ | San Telmo | Atacant | 33 | 50 K € |
| 11.304 | LK Lekso KvelaidzeMeshakhte Tkibuli⚽ | Meshakhte Tkibuli | Atacant | 17 | 50 K € |
| 11.304 | Leo AnderssonIFK Mariehamn | IFK Mariehamn | Atacant | 22 | 50 K € |
| 11.304 | L LeonardoNingbo Professional | Ningbo Professional | Atacant | 34 | 50 K € |
| 11.304 | Levente DoncseczFC Ajka | FC Ajka | Atacant | 23 | 50 K € |
| 11.304 | Li YizhuoFoshan Nanshi | Foshan Nanshi | Atacant | 19 | 50 K € |
| 11.304 | Liam Daði JeffsÍBV | ÍBV | Atacant | 20 | 50 K € |
| 11.304 | Light Chijioke EkeHuntsville City FC | Huntsville City FC | Atacant | 20 | 50 K € |
| 11.304 | Lin ZefengShenzhen Juniors | Shenzhen Juniors | Atacant | 27 | 50 K € |
| 11.304 | Linus ZetterströmFF Jaro | FF Jaro | Atacant | 29 | 50 K € |
| 11.304 | LD Lionel DjiroReal Monarchs SLC | Real Monarchs SLC | Atacant | 22 | 50 K € |
| 11.304 | Logan TsopanoglouOrlando City B | Orlando City B | Atacant | 18 | 50 K € |
| 11.304 | LC Lorenzo CorneliusSt. Louis City 2 | St. Louis City 2 | Atacant | 18 | 50 K € |
| 11.304 | Louis RoblesColwyn Bay | Colwyn Bay | Atacant | 30 | 50 K € |
| 11.304 | Luca NoveliFK Csíkszereda Miercurea Ciuc | FK Csíkszereda Miercurea Ciuc | Atacant | 18 | 50 K € |
| 11.304 | Lucas CâmpanGloria Bistrița | Gloria Bistrița | Atacant | — | 50 K € |
| 11.304 | Lucas DawsonToronto FC II | Toronto FC II | Atacant | 15 | 50 K € |
| 11.304 | Lucas DelgadoCA San Miguel | CA San Miguel | Atacant | 31 | 50 K € |
| 11.304 | Lucas RodriguesUS Rumelange | US Rumelange | Atacant | 27 | 50 K € |
| 11.304 | Lucas WalbrecqVictoria Rosport | Victoria Rosport | Atacant | 30 | 50 K € |
| 11.304 | Lucio PelusoTre Penne | Tre Penne | Atacant | 35 | 50 K € |
| 11.304 | LS Luigi ScottoTorres | Torres | Atacant | 36 | 50 K € |
| 11.304 | Lukas HolikHanácká Slavia Kromeriz | Hanácká Slavia Kromeriz | Atacant | 34 | 50 K € |
| 11.304 | Luke IvanovicTPS | TPS | Atacant | 26 | 50 K € |
| 11.304 | LM Luwily MassombaEsperança | Esperança | Atacant | — | 50 K € |
| 11.304 | Lyubomir KostovPFC CSKA Sofia II | PFC CSKA Sofia II | Atacant | 21 | 50 K € |
| 11.304 | Ma ChenghaoDingnan United | Dingnan United | Atacant | — | 50 K € |
| 11.304 | Mamadou BahZED FC | ZED FC | Atacant | 38 | 50 K € |
| 11.304 | MD Mamadou DialloLynx | Lynx | Atacant | 24 | 50 K € |
| 11.304 | Mame Biram DioufKeçiörengücü | Keçiörengücü | Atacant | 38 | 50 K € |
| 11.304 | MT Marat TitovBATE Borisov | BATE Borisov | Atacant | 16 | 50 K € |
| 11.304 | MM Marc MonteiroUE Sant Julià⚽ | UE Sant Julià | Atacant | — | 50 K € |
| 11.304 | Marco DjuricinSKN St. Pölten | SKN St. Pölten | Atacant | 33 | 50 K € |
| 11.304 | Marco PérezDeportivo Pereira | Deportivo Pereira | Atacant | 36 | 50 K € |
| 11.304 | Marco RubenRosario Central | Rosario Central | Atacant | 40 | 50 K € |
| 11.304 | Marin JurinaMTK | MTK | Atacant | 32 | 50 K € |
| 11.304 | Marko MiletićMarek Dupnitsa | Marek Dupnitsa | Atacant | 19 | 50 K € |
| 11.304 | Marko PopovićVancouver Whitecaps 2 | Vancouver Whitecaps 2 | Atacant | 20 | 50 K € |
| 11.304 | Marko SimonovskiShkëndija Haraçinë | Shkëndija Haraçinë | Atacant | 34 | 50 K € |
| 11.304 | MD Markus DanielsenNSÍ Runavík | NSÍ Runavík | Atacant | 17 | 50 K € |
| 11.304 | Markus IsaksenSkála | Skála | Atacant | 20 | 50 K € |
| 11.304 | Markus PinkWolfsberger AC | Wolfsberger AC | Atacant | 35 | 50 K € |
| 11.304 | MA Marlen AymanovNaftan Novopolotsk | Naftan Novopolotsk | Atacant | 27 | 50 K € |