| 3.948 | LA Lucas AlvesJuventude | Juventude | Atacant | 24 | 450 K € |
| 3.948 | LB Lucas BrummeRW Essen | RW Essen | Atacant | 27 | 450 K € |
| 3.948 | LucãoFagiano Okayama | Fagiano Okayama | Atacant | 31 | 450 K € |
| 3.948 | Luka LemishkoZemplín Michalovce | Zemplín Michalovce | Atacant | 20 | 450 K € |
| 3.948 | Luke PlangeGrasshopper | Grasshopper | Atacant | 24 | 450 K € |
| 3.948 | Léo NatelOrdabasy | Ordabasy | Atacant | 29 | 450 K € |
| 3.948 | Magnus GrødemKFUM | KFUM | Atacant | 28 | 450 K € |
| 3.948 | Maliq MusaZulte Waregem | Zulte Waregem | Atacant | 18 | 450 K € |
| 3.948 | Marco HausjellSKN St. Pölten | SKN St. Pölten | Atacant | 27 | 450 K € |
| 3.948 | Marcus MüllerWehen Wiesbaden | Wehen Wiesbaden | Atacant | 24 | 450 K € |
| 3.948 | Marko LazetićNoah | Noah | Atacant | 22 | 450 K € |
| 3.948 | Marlon BalantaSanta Fe | Santa Fe | Atacant | 18 | 450 K € |
| 3.948 | Mateo BajamichEstudiantes de Río Cuarto | Estudiantes de Río Cuarto | Atacant | 27 | 450 K € |
| 3.948 | Matheus MoraesAlbirex Niigata | Albirex Niigata | Atacant | 26 | 450 K € |
| 3.948 | Matthias PostlTSV Hartberg | TSV Hartberg | Atacant | 21 | 450 K € |
| 3.948 | Mattia TirelliVirtus Entella | Virtus Entella | Atacant | 24 | 450 K € |
| 3.948 | Mohammed Al ShamyAl Masry SC | Al Masry SC | Atacant | 30 | 450 K € |
| 3.948 | Mor TallaBukovyna Chernivtsi | Bukovyna Chernivtsi | Atacant | 27 | 450 K € |
| 3.948 | MF Moritz FlothoWehen Wiesbaden | Wehen Wiesbaden | Atacant | 24 | 450 K € |
| 3.948 | Mostafa SadafaAsyut Petroleum | A Asyut Petroleum | Atacant | 28 | 450 K € |
| 3.948 | Murat BajrajAluminij | Aluminij | Atacant | 26 | 450 K € |
| 3.948 | Nachon NsingiRodez | Rodez | Atacant | 25 | 450 K € |
| 3.948 | NG Nhlanhla GasaLamontville Golden Arrows | Lamontville Golden Arrows | Atacant | 20 | 450 K € |
| 3.948 | NO Nicholas OyekunleLeyton Orient | Leyton Orient | Atacant | 19 | 450 K € |
| 3.948 | Niko GajzlerZrinjski | Zrinjski | Atacant | 21 | 450 K € |
| 3.948 | Noah BoticAustria Wien | Austria Wien | Atacant | 24 | 450 K € |
| 3.948 | NP Noah PeschRW Essen | RW Essen | Atacant | 21 | 450 K € |
| 3.948 | Nökkvi Þeyr ÞórissonTelstar | Telstar | Atacant | 27 | 450 K € |
| 3.948 | Ofosu BoakyeGo Ahead Eagles | Go Ahead Eagles | Atacant | 19 | 450 K € |
| 3.948 | Omar FarajHalmstads BK | Halmstads BK | Atacant | 24 | 450 K € |
| 3.948 | Omar JarjuHorsens | Horsens | Atacant | 21 | 450 K € |
| 3.948 | Omar SadikCeuta | Ceuta | Atacant | 22 | 450 K € |
| 3.948 | OD Oussama DahrRenaissance Club Zemamra | Renaissance Club Zemamra | Atacant | 23 | 450 K € |
| 3.948 | Paweł KosmalskiZagłębie Lubin | Zagłębie Lubin | Atacant | 20 | 450 K € |
| 3.948 | Petru PopescuPetrocub Hîncești | Petrocub Hîncești | Atacant | 24 | 450 K € |
| 3.948 | Pierre MounguengueDynamo Kyiv | Dynamo Kyiv | Atacant | 18 | 450 K € |
| 3.948 | RW Randell WilliamsReading | Reading | Atacant | 29 | 450 K € |
| 3.948 | RP Raul PaulaWehen Wiesbaden | Wehen Wiesbaden | Atacant | 22 | 450 K € |
| 3.948 | RH Rin HonmaKawasaki Frontale | Kawasaki Frontale | Atacant | 22 | 450 K € |
| 3.948 | Robert UldriķiHeerenveen | Heerenveen | Atacant | 28 | 450 K € |
| 3.948 | RM Roberto MassimoWehen Wiesbaden | Wehen Wiesbaden | Atacant | 26 | 450 K € |
| 3.948 | Robin KalemWehen Wiesbaden | Wehen Wiesbaden | Atacant | 24 | 450 K € |
| 3.948 | Rodrigo GranilloAtlético Tucumán | Atlético Tucumán | Atacant | 20 | 450 K € |
| 3.948 | Romeo VucicBW Linz | BW Linz | Atacant | 23 | 450 K € |
| 3.948 | Royce OpendaPau | Pau | Atacant | 24 | 450 K € |
| 3.948 | Ryan NelsonIFK Norrköping | IFK Norrköping | Atacant | 29 | 450 K € |
| 3.948 | Régis N'doAVS | AVS | Atacant | 25 | 450 K € |
| 3.948 | Sandro VidigalEupen | Eupen | Atacant | 19 | 450 K € |
| 3.948 | SM Seluleko MahlambiTS Galaxy | TS Galaxy | Atacant | 22 | 450 K € |
| 3.948 | Shin YamadaOH Leuven | OH Leuven | Atacant | 26 | 450 K € |