| 13.005 | LQ Lorran QuintanilhaDinamo City | Dinamo City | Mijlocaș | 30 | 100 K € |
| 13.005 | LD Louis Víctor DerbezCruz Azul Hidalgo | Cruz Azul Hidalgo | Mijlocaș | 23 | 100 K € |
| 13.005 | LF Louka FrancoWiltz 71 | Wiltz 71 | Mijlocaș | 29 | 100 K € |
| 13.005 | LF Loïc Alvarez FernandezGenk U23 | Genk U23 | Mijlocaș | 18 | 100 K € |
| 13.005 | Luca BanuFarul Constanța | Farul Constanța | Mijlocaș | 21 | 100 K € |
| 13.005 | LG Luca GarritanoMonopoli | Monopoli | Mijlocaș | 32 | 100 K € |
| 13.005 | LB Lucas BrulmansRFC Seraing | RFC Seraing | Mijlocaș | 18 | 100 K € |
| 13.005 | Lucas CastroAldosivi | Aldosivi | Mijlocaș | 37 | 100 K € |
| 13.005 | Lucas Fernandez-KimPortland Timbers 2 | Portland Timbers 2 | Mijlocaș | 23 | 100 K € |
| 13.005 | Lucas MugniCeará⚽ | Ceará | Mijlocaș | 34 | 100 K € |
| 13.005 | Lucas RicharteTemperley | Temperley | Mijlocaș | 22 | 100 K € |
| 13.005 | Lucas VallejoDeportivo Maipú | Deportivo Maipú | Mijlocaș | 26 | 100 K € |
| 13.005 | Luciano PechotaMinnesota United 2 | Minnesota United 2 | Mijlocaș | 22 | 100 K € |
| 13.005 | Luis FelipeLexington SC | Lexington SC | Mijlocaș | 30 | 100 K € |
| 13.005 | Luis GilSpokane Velocity FC | Spokane Velocity FC | Mijlocaș | 32 | 100 K € |
| 13.005 | LP Luis Miguel PérezLos Andes⚽ | Los Andes | Mijlocaș | — | 100 K € |
| 13.005 | LJ Luis de JesúsCruz Azul Hidalgo | Cruz Azul Hidalgo | Mijlocaș | 22 | 100 K € |
| 13.005 | LB Luka BaricHNK Vukovar 1991 | HNK Vukovar 1991 | Mijlocaș | 21 | 100 K € |
| 13.005 | Luka JurakNK Kustosija Zagreb | NK Kustosija Zagreb | Mijlocaș | 21 | 100 K € |
| 13.005 | LM Luka MaksimovicFK Vozdovac | FK Vozdovac | Mijlocaș | 17 | 100 K € |
| 13.005 | LR Luka RajkovicHNK Cibalia Vinkovci | HNK Cibalia Vinkovci | Mijlocaș | 19 | 100 K € |
| 13.005 | Luka RosićOakland Roots SC | Oakland Roots SC | Mijlocaș | 17 | 100 K € |
| 13.005 | LT Luka TsikoliaDinamo Tbilisi | Dinamo Tbilisi | Mijlocaș | 18 | 100 K € |
| 13.005 | Luka TurudijaMura | Mura | Mijlocaș | 22 | 100 K € |
| 13.005 | Lukas FalkHobro | Hobro | Mijlocaș | 20 | 100 K € |
| 13.005 | Luke HaakensonSan Antonio FC | San Antonio FC | Mijlocaș | 29 | 100 K € |
| 13.005 | Luke HusakiwskyChattanooga FC | Chattanooga FC | Mijlocaș | 23 | 100 K € |
| 13.005 | Lukáš MarečekFK Teplice | FK Teplice | Mijlocaș | 36 | 100 K € |
| 13.005 | Lungelo DubeLamontville Golden Arrows | Lamontville Golden Arrows | Mijlocaș | 32 | 100 K € |
| 13.005 | Lyes HouriDinamo Tbilisi | Dinamo Tbilisi | Mijlocaș | 30 | 100 K € |
| 13.005 | MW Ma Hei WaiShaanxi Union⚽ | Shaanxi Union | Mijlocaș | 22 | 100 K € |
| 13.005 | Ma JunliangShijiazhuang Gongfu | Shijiazhuang Gongfu | Mijlocaș | 28 | 100 K € |
| 13.005 | MA Maboumou AlassaneAV Alta | AV Alta | Mijlocaș | 23 | 100 K € |
| 13.005 | MO Macar ObrejanZimbru Chișinău | Zimbru Chișinău | Mijlocaș | 19 | 100 K € |
| 13.005 | Mads SchüttHB Køge | HB Køge | Mijlocaș | 20 | 100 K € |
| 13.005 | Magnus SolheimLjungskile | Ljungskile | Mijlocaș | — | 100 K € |
| 13.005 | Magzhan ShauymbayUlytau | Ulytau | Mijlocaș | 20 | 100 K € |
| 13.005 | Maher Al-MutairiAl-Zulfi | Al-Zulfi | Mijlocaș | 27 | 100 K € |
| 13.005 | Mahmoud HassounaEl Gouna FC | El Gouna FC | Mijlocaș | 29 | 100 K € |
| 13.005 | Majed KanabahAl-Khaleej | Al-Khaleej | Mijlocaș | 33 | 100 K € |
| 13.005 | Maksim BudkoTorpedo-BelAZ Zhodino | Torpedo-BelAZ Zhodino | Mijlocaș | 22 | 100 K € |
| 13.005 | MD Maksim DrazdowGomel | Gomel | Mijlocaș | — | 100 K € |
| 13.005 | MM Maksim MatveevArsenal Dzerzhinsk | Arsenal Dzerzhinsk | Mijlocaș | 24 | 100 K € |
| 13.005 | Maksim TeleshBATE Borisov | BATE Borisov | Mijlocaș | 21 | 100 K € |
| 13.005 | Maksim UlezkoSKA-Khabarovsk | SKA-Khabarovsk | Mijlocaș | 18 | 100 K € |
| 13.005 | Maksym HrysyoObolon Kyiv | Obolon Kyiv | Mijlocaș | 30 | 100 K € |
| 13.005 | Maliele PuleSiwelele | Siwelele | Mijlocaș | 34 | 100 K € |
| 13.005 | Malik DemeFC Rapperswil-Jona | FC Rapperswil-Jona | Mijlocaș | 21 | 100 K € |
| 13.005 | MH Malik HamzaAl-Saqer FC | Al-Saqer FC | Mijlocaș | 22 | 100 K € |
| 13.005 | Malikj BeljuljiArsimi | Arsimi | Mijlocaș | — | 100 K € |