| López, Borja | Spain U19 |  Spain | Defender |
| Lopez Daza, Juan | Paris (FRA) | Spain | Forward |
| Lopez Garrido, Marc | Encamp (AND) |  Andorra | Defender |
| Lopez Perez, Jonathan | Veria (GRE) | Spain | Goalkeeper |
| Lopo, Alberto | Getafe (ESP) | Spain | Defender |
| Lopopolo, Claudio | Italy FUT |  Italy | Goalkeeper |
| Lorbek, Nik | Slovenia U17 |  Slovenia | Midfield |
| Lorencová, Jaroslava | Sparta Praha (CZE) / Czech Republic WOCO |  Czech Republic | Goalkeeper |
| Lorentzen, Kasper | Nordsjælland (DEN) / Denmark |  Denmark | Midfield |
| Lorentzson, Martin | AIK (SWE) |  Sweden | Forward |
| Lorenzi, Grégory | Mons (BEL) |  France | Defender |
| Lorenzo, Ivan | Andorra | Andorra | Forward |
| Loretsyan, Hakob | Ararat (ARM) / Armenia U19 |  Armenia | Defender |
| Lorgere, Charlotte | France WU19 | France | Defender |
| Loria, Giorgi | Dinamo Tbilisi (GEO) / Georgia |  Georgia | Goalkeeper |
| Lőrinczy, Attila | Hungary U19 |  Hungary | Midfield |
| Lorsheyd, Barbara | Den Haag (NED) |  Netherlands | Goalkeeper |
| Losada, Vicky | Barcelona (ESP) / Spain WOCO | Spain | Midfield |
| Losada, Hernán | Beerschot (BEL) |  Argentina | Midfield |
| Loskov, Dmitri | Lokomotiv Moskva (RUS) |  Russia | Midfield |
| Lössl, Jonas | Midtjylland (DEN) | Denmark | Goalkeeper |
| Loties, Jordan | Nancy (FRA) | France | |
| Lotrič, Mitja | Koper (SVN) / Slovenia U19 | Slovenia | Forward |
| Lotzen, Lena | Germany WOCO |  Germany | Midfield |
| Louis, Jeff | Nancy (FRA) | France | Midfield |
| Lourenco, Kevin | Kayl-Tétange (LUX) / Luxembourg U21 |  Luxembourg | Midfield |
| Lourenço, Bruno | Setúbal (POR) |  Portugal | Midfield |
| Lourenco, Hiago | Eden College (IRL) |  Brazil | Defender |
| Lourenco Junior, Elias | Eden College (IRL) | Brazil | Goalkeeper |
| Lovas, Norbert | Berettyóújfalu (HUN) / Hungary FUT | Hungary | Defender |
| Love, Joanne | Glasgow City (SCO) / Scotland WOCO |  Scotland | Midfield |
| Lovin, Florin | Mattersburg (AUT) |  Romania | Midfield |
| Løvland, Andreas | Norway FUT |  Norway | Forward |
| Lovren, Dejan | Lyon (FRA) / Croatia |  Croatia | Defender |
| Lovrencsics, Gergő | Lech (POL) | Hungary | Forward |
| Low, Nicholas | Aberdeen (SCO) | Scotland | Midfield |
| Lowe, Jason | Blackburn (ENG) / England U21 |  England | Defender |
| Lowe, Kris | Northern Ireland U17 |  Northern Ireland | Midfield |
| Loy, Lucienne | Germany WU17 | Germany | Defender |
| Lozano, Sergio | Barcelona (ESP) / Spain FUT | Spain | Forward |
| LuaLua, Lomana | Karabükspor (TUR) |  Democratic Republic of the Congo | Forward |
| Lubina, Anela | Croatia WU19 | Croatia | Forward |
| Lucarelli, Alessandro | Parma (ITA) | Italy | Defender |
| Lucas | Liverpool (ENG) | Brazil | Midfield |
| Lucas, Lee | Swansea (WAL) / Wales U21 |  Wales | Midfield |
| Lucas | PSG (FRA) | Brazil | Midfield |
| Lucas Ferras | Helvécia (ENG) | Italy | Forward |
| Lucchini, Stefano | Atalanta (ITA) | Italy | Defender |
| Lucena, Jerry | Esbjerg (DEN) | Denmark | Midfield |
| Luchenok, Marina | Bobruichanka (BLR) |  Belarus | Midfield |
