Teams
- Juventus FCItaly
- LASK Linz
- LDU de Quito
- Leeds United FCEngland
- Le Havre ACFrance
- Le Mans FCFrance
- Levante UDSpain
- Lille OSCFrance
- Lincoln City FCEngland
- Liverpool FC
- Liverpool FCEngland
- Málaga CFSpain
- Manchester City FCEngland
- Manchester United FCEngland
- Mexico
- Middlesbrough FCEngland
- Millwall FCEngland
- Mirassol FCBrazil
- Moreirense FCPortugal
- Morocco