| 4.401 | João NetoCRB |  CRB | Atacant | 23 | 375 K € |
| 4.401 | João PedroAtlético-GO |  Atlético-GO | Atacant | 29 | 375 K € |
| 4.401 | JulimarSharjah |  Sharjah | Atacant | 25 | 375 K € |
| 4.401 | JQ Junior QuitirnaWycombe Wanderers |  Wycombe Wanderers | Atacant | 26 | 375 K € |
| 4.401 | Jérémy HatchiMontpellier |  Montpellier | Atacant | 21 | 375 K € |
| 4.401 | Kahiser LenisAtlético-GO | Atlético-GO | Atacant | 25 | 375 K € |
| 4.401 | Kanji KuwayamaAlbirex Niigata |  Albirex Niigata | Atacant | 23 | 375 K € |
| 4.401 | Karel BelzikSlavia Prague B |  Slavia Prague B | Atacant | 19 | 375 K € |
| 4.401 | Kasper AndersenOdds Ballklubb |  Odds Ballklubb | Atacant | 29 | 375 K € |
| 4.401 | Kazuki FujimotoAvispa Fukuoka |  Avispa Fukuoka | Atacant | 28 | 375 K € |
| 4.401 | Kevin DodajLechia Gdańsk |  Lechia Gdańsk | Atacant | 21 | 375 K € |
| 4.401 | Keyan VarelaRKC Waalwijk |  RKC Waalwijk | Atacant | 20 | 375 K € |
| 4.401 | KM Kieran MorrisonSheffield Wednesday |  Sheffield Wednesday | Atacant | 20 | 375 K € |
| 4.401 | KikasEupen |  Eupen | Atacant | 28 | 375 K € |
| 4.401 | Krys KouassiCercle Brugge |  Cercle Brugge | Atacant | 19 | 375 K € |
| 4.401 | KW Kyle WoottonStockport County |  Stockport County | Atacant | 30 | 375 K € |
| 4.401 | Lennerd DaneelsMVV Maastricht |  MVV Maastricht | Atacant | 28 | 375 K € |
| 4.401 | LS Leo SnowdenOxford United |  Oxford United | Atacant | 18 | 375 K € |
| 4.401 | Leonardo CerriGrenoble |  Grenoble | Atacant | 23 | 375 K € |
| 4.401 | Leonel WambaAl Nasr Dubai |  Al Nasr Dubai | Atacant | 24 | 375 K € |
| 4.401 | Liam WestFredrikstad |  Fredrikstad | Atacant | 18 | 375 K € |
| 4.401 | Loren MorónAris |  Aris | Atacant | 32 | 375 K € |
| 4.401 | Lorents Apold-AasenVålerenga |  Vålerenga | Atacant | 19 | 375 K € |
| 4.401 | Lotfi MadjerAl-Arabi |  Al-Arabi | Atacant | 24 | 375 K € |
| 4.401 | Luca RaimundVfL Osnabrück |  VfL Osnabrück | Atacant | 21 | 375 K € |
| 4.401 | Lucas AnjosSporting CP B |  Sporting CP B | Atacant | 22 | 375 K € |
| 4.401 | LP Luis PickVfL Bochum |  VfL Bochum | Atacant | 19 | 375 K € |
| 4.401 | LB Luke BoltonMansfield Town |  Mansfield Town | Atacant | 27 | 375 K € |
| 4.401 | Léo GaúchoFagiano Okayama |  Fagiano Okayama | Atacant | 25 | 375 K € |
| 4.401 | Magnus Lankhof DahlbyStabæk |  Stabæk | Atacant | 27 | 375 K € |
| 4.401 | Manprit SarkariaAustria Wien |  Austria Wien | Atacant | 30 | 375 K € |
| 4.401 | MT Marat TlekhugovYenisey Krasnoyarsk |  Yenisey Krasnoyarsk | Atacant | 22 | 375 K € |
| 4.401 | Marcin KościeleckiWisła Płock |  Wisła Płock | Atacant | 20 | 375 K € |
| 4.401 | Marco OlivieriCesena |  Cesena | Atacant | 27 | 375 K € |
| 4.401 | Marcus ImmersenAkademisk Boldklub |  Akademisk Boldklub | Atacant | 21 | 375 K € |
| 4.401 | Mario GrecoZürich |  Zürich | Atacant | 20 | 375 K € |
| 4.401 | Marius ComanUTA Arad |  UTA Arad | Atacant | 30 | 375 K € |
| 4.401 | Marlon VargasNew Mexico United |  New Mexico United | Atacant | 25 | 375 K € |
| 4.401 | Martín ArayaPalestino |  Palestino | Atacant | 21 | 375 K € |
| 4.401 | MD Matej DeketBorac |  Borac | Atacant | 17 | 375 K € |
| 4.401 | Mateo GarcíaNewell's Old Boys |  Newell's Old Boys | Atacant | 30 | 375 K € |
| 4.401 | Mathias KubelAaB |  AaB | Atacant | 24 | 375 K € |
| 4.401 | Mauresmo HinokeTOP Oss |  TOP Oss | Atacant | 21 | 375 K € |
| 4.401 | MP Maurizio PochettinoInter d'Escaldes |  Inter d'Escaldes | Atacant | 25 | 375 K € |
| 4.401 | Maximilian EntrupEintracht Braunschweig |  Eintracht Braunschweig | Atacant | 29 | 375 K € |
| 4.401 | Mehdi BoucheritMC Alger |  MC Alger | Atacant | 24 | 375 K € |
| 4.401 | Mehdi MerghemDundee United |  Dundee United | Atacant | 29 | 375 K € |
| 4.401 | Mika BorgesLusitânia Lourosa |  Lusitânia Lourosa | Atacant | 29 | 375 K € |
| 4.401 | Milan VidakovMačva Šabac |  Mačva Šabac | Atacant | 26 | 375 K € |
| 4.401 | MM Mo MissangaOxford United | Oxford United | Atacant | 18 | 375 K € |
