| Lehmann, Sven | St Gallen (SUI) |  Switzerland | Forward |
| Lehne Olsen, Thomas | Strømsgodset (NOR) / Norway U21 |  Norway | Forward |
| Lehtinen, Susanna | Örebro (SWE) / Finland WOCO |  Finland | Midfield |
| Lehtinen, Alex | Finland U17 | Finland | Defender |
| Lehtonen, Juho | TPS (FIN) / Finland U21 | Finland | Forward |
| Leifsson, Eli | Faroe Islands U19 |  Faroe Islands | Goalkeeper |
| Leigertwood, Mikele | Reading (ENG) |  Antigua and Barbuda | Midfield |
| Leine, Kristine | Norway WU17 | Norway | Defender |
| Leitão | Sporting (POR) / Portugal FUT |  Portugal | Forward |
| Leite, Magno | Minerva (SUI) |  Brazil | Forward |
| Leitgeb, Christoph | Salzburg (AUT) / Austria |  Austria | Midfield |
| Leitner, Moritz | Dortmund (GER) / Germany U21 |  Germany | Midfield |
| Leitner, Andreas | Admira (AUT) / Austria U19 | Austria | Goalkeeper |
| Leitner, Annelie | Austria WU17 | Austria | Forward |
| Leivadiodis, Kyriacos | Cyprus FUT |  Cyprus | Midfield |
| Leiwakabessy, Jeffrey | VVV (NED) |  Netherlands | Defender |
| Lejeune, Florian | Brest (FRA) |  France | Midfield |
| Lekeckas, Tadas | Lithuania U19 |  Lithuania | Midfield |
| Lekić, Antonija | Maksimir (CRO) / Croatia WOCO |  Croatia | Goalkeeper |
| Lekić, Dejan | Gençlerbirliği (TUR) / Serbia |  Serbia | Forward |
| Lekics, Jozsef | Allstars (AUT) |  Hungary | Goalkeeper |
| Lekven, Magnus | Esbjerg (DEN) | Norway | Midfield |
| Lekvtadze, Irakli | Sioni (GEO) / Georgia U21 |  Georgia | Midfield |
| Lell, Christian | Levante (ESP) | Germany | Defender |
| Lemac, Denis | Romania U19 |  Romania | Forward |
| Lemaire, Nicolas | Lokeren (BEL) |  Belgium | Goalkeeper |
| Lemeshko, Lyudmyla | Legenda Chernigiv (UKR) / Ukraine WOCO |  Ukraine | Defender |
| Lemey, Diede | Belgium WU17 | Belgium | Goalkeeper |
| Lemežis, Virmantas | Nautara Kaunas (LTU) / Lithuania FUT | Lithuania | Midfield |
| Lemke, Dennis | RKC (NED) | Germany | Midfield |
| Lemoine, Fabien | St-Étienne (FRA) | France | Midfield |
| Lemonjava, Giorgi | Torpedo Kutaisi (GEO) / Georgia U21 | Georgia | Midfield |
| Lemos, Pedro | Guimarães (POR) | Portugal | Forward |
| Lenaerts, Yves | Leuven (BEL) | Belgium | Goalkeeper |
| Lencse, László | Asteras (GRE) | Hungary | Forward |
| Lendrić, Ivan | Zulte Waregem (BEL) / Croatia U21 | Croatia | Forward |
| Lenjani, Ermir | St Gallen (SUI) | Switzerland | Midfield |
| Lenkutsa, Veronika | Estonia WU17 |  Estonia | Goalkeeper |
| Lennon, Aaron | Tottenham (ENG) / England |  England | Midfield |
| Lennon, Aoife | Northern Ireland WOCO |  Northern Ireland | Midfield |
| Leno, Bernd | Leverkusen (GER) / Germany U21 | Germany | Goalkeeper |
| Lens, Jeremain | PSV (NED) / Netherlands | Netherlands | Forward |
| Lenz, Christopher | Germany U19 | Germany | Defender |
| Leo | Kairat (KAZ) | Brazil | Forward |
| Leo Franco | Zaragoza (ESP) |  Argentina | Goalkeeper |
| Léo Itaperuna | Sion (SUI) | Brazil | Forward |
| Leo Santana | Kairat (KAZ) | Brazil | Forward |
| Leo Veloso | Chornomorets Odesa (UKR) | Brazil | Defender |
| León, Diego | Kerkyra (GRE) |  Spain | Midfield |
| Leonel Olimpio | Guimarães (POR) | Brazil | Midfield |
