| 8.107 | Robert Mathieu NdjigiMalisheva | Malisheva | Mijlocaș | 25 | 250 K € |
| 8.107 | RM Roberto MartínReal Madrid Castilla | Real Madrid Castilla | Mijlocaș | 20 | 250 K € |
| 8.107 | RR Roberto RanieriNovara | Novara | Mijlocaș | 29 | 250 K € |
| 8.107 | RV Robin VelascoTSV Havelse | TSV Havelse | Mijlocaș | 24 | 250 K € |
| 8.107 | RV Rocco Di VicoCampobasso | Campobasso | Mijlocaș | 19 | 250 K € |
| 8.107 | RR Rocco RochaAmaZulu FC | AmaZulu FC | Mijlocaș | 18 | 250 K € |
| 8.107 | Rodolphe EkouLiepāja | Liepāja | Mijlocaș | 21 | 250 K € |
| 8.107 | Rodrigo AndradeSão Bernardo | São Bernardo | Mijlocaș | 29 | 250 K € |
| 8.107 | Rodrigo BattagliaBoca Juniors | Boca Juniors | Mijlocaș | 35 | 250 K € |
| 8.107 | Rodrigo RamosVizela | Vizela | Mijlocaș | 31 | 250 K € |
| 8.107 | RZ Roko ZilicNK Jadran Luka Ploce | NK Jadran Luka Ploce | Mijlocaș | 20 | 250 K € |
| 8.107 | Roland IdowuFC Botoșani | FC Botoșani | Mijlocaș | 24 | 250 K € |
| 8.107 | Rominigue KouaméClermont | Clermont | Mijlocaș | 29 | 250 K € |
| 8.107 | Rommi SihtNõmme Kalju | Nõmme Kalju | Mijlocaș | 20 | 250 K € |
| 8.107 | RO Rostislav OgiyenkoYenisey Krasnoyarsk | Yenisey Krasnoyarsk | Mijlocaș | 20 | 250 K € |
| 8.107 | RS Ruslan ShagiakhmetovVolga Ulyanovsk | Volga Ulyanovsk | Mijlocaș | 22 | 250 K € |
| 8.107 | Ryan DuncanInverness Caledonian Thistle | Inverness Caledonian Thistle | Mijlocaș | 22 | 250 K € |
| 8.107 | Ryan SheridanSt Patrick's Athletic | St Patrick's Athletic | Mijlocaș | 17 | 250 K € |
| 8.107 | Ryohei ShirasakiMachida Zelvia | Machida Zelvia | Mijlocaș | 33 | 250 K € |
| 8.107 | SP Salvatore PezzellaCasertana | Casertana | Mijlocaș | 26 | 250 K € |
| 8.107 | Samad PopoolaFeirense | Feirense | Mijlocaș | 21 | 250 K € |
| 8.107 | Sami LahssainiPatro Eisden | Patro Eisden | Mijlocaș | 28 | 250 K € |
| 8.107 | SE Samir Bouzar EssaidiThionville Lusitanos | Thionville Lusitanos | Mijlocaș | 27 | 250 K € |
| 8.107 | SR Samuel Come RuizQuevilly | Quevilly | Mijlocaș | 23 | 250 K € |
| 8.107 | Samuel GouetHegelmann | Hegelmann | Mijlocaș | 28 | 250 K € |
| 8.107 | Samuel GustafsonUrawa Red Diamonds | Urawa Red Diamonds | Mijlocaș | 31 | 250 K € |
| 8.107 | SJ Santiago JovenDeportes Tolima | Deportes Tolima | Mijlocaș | 18 | 250 K € |
| 8.107 | Santiago MeraBoyacá Chicó | Boyacá Chicó | Mijlocaș | 25 | 250 K € |
| 8.107 | SR Sattar RajaeinejadLusail SC | Lusail SC | Mijlocaș | 22 | 250 K € |
| 8.107 | Sebastián DíazLa Serena | La Serena | Mijlocaș | 30 | 250 K € |
| 8.107 | Sebastián GallegosPalestino | Palestino | Mijlocaș | 34 | 250 K € |
| 8.107 | Sebastjan SpahiuShkëndija | Shkëndija | Mijlocaș | 27 | 250 K € |
| 8.107 | SS Seddik SenhadjiCR Temouchent | CR Temouchent | Mijlocaș | — | 250 K € |
| 8.107 | Seif SafagaCR Temouchent | CR Temouchent | Mijlocaș | 21 | 250 K € |
| 8.107 | Selim DilliMuğlaspor | Muğlaspor | Mijlocaș | 28 | 250 K € |
| 8.107 | Sergei MakarovChelyabinsk | Chelyabinsk | Mijlocaș | 30 | 250 K € |
| 8.107 | SerginhoAtromitos | Atromitos | Mijlocaș | 31 | 250 K € |
| 8.107 | SG Sergio GutiérrezHércules | Hércules | Mijlocaș | 20 | 250 K € |
| 8.107 | Sergio de los RíosCruz Azul Hidalgo | Cruz Azul Hidalgo | Mijlocaș | 23 | 250 K € |
| 8.107 | Shaakir AhmedStellenbosch FC | Stellenbosch FC | Mijlocaș | 23 | 250 K € |
| 8.107 | Shai EliasHapoel Haifa | Hapoel Haifa | Mijlocaș | 27 | 250 K € |
| 8.107 | Shoma OtoizumiVanraure Hachinohe | Vanraure Hachinohe | Mijlocaș | 30 | 250 K € |
| 8.107 | SS Shunya SakaiTegevajaro Miyazaki | Tegevajaro Miyazaki | Mijlocaș | 22 | 250 K € |
| 8.107 | SM Sibulele MekutoMilford FC | Milford FC | Mijlocaș | — | 250 K € |
| 8.107 | Sidy SanokhoSūduva | Sūduva | Mijlocaș | 29 | 250 K € |
| 8.107 | SM Sifiso MazibukoLamontville Golden Arrows | Lamontville Golden Arrows | Mijlocaș | 23 | 250 K € |
| 8.107 | Simone CangianielloSorrento | Sorrento | Mijlocaș | 22 | 250 K € |
| 8.107 | SN Simone NicoliSambenedettese | Sambenedettese | Mijlocaș | 28 | 250 K € |
| 8.107 | ST Simone TasconeGuidonia Montecelio | Guidonia Montecelio | Mijlocaș | 28 | 250 K € |
| 8.107 | SM Siphamandla MhlongoMilford FC | Milford FC | Mijlocaș | — | 250 K € |