| Geoff MacLeay | England | Not Assigned | 29 | GK | 9500 | 05/06/2032 | 777 | 1000 | 600 - 650 | 814 | Available |
| Angus McClatchy | Scotland | Not Assigned | 23 | GK | 5500 | 05/06/2034 | 439 | 618 | 500 - 750 | 815 | Available |
| Dennis McCalmont | Scotland | Not Assigned | 22 | GK | 8000 | 05/06/2034 | 466 | 596 | 750 - 1000 | 800 | Available |
| Fraser McNeff | Scotland | Not Assigned | 23 | CB | 11000 | 05/06/2034 | 748 | 1000 | 650 - 700 | 810 | Available |
| Johnny McAfee | Scotland | Not Assigned | 22 | CB | 4500 | 05/06/2032 | 637 | 1000 | 600 - 700 | 814 | Available |
| Martin McAlexander (Loan Listed) | Scotland | Not Assigned | 20 | CB | 2500 | 05/06/2033 | 347 | 564 | 500 - 1000 | 915 | Available |
| Brian Carver (Loaned Out) | Scotland | Not Assigned | 20 | CB | 1500 | 21/08/2032 | 297 | 519 | 500 - 1000 | 830 | Available |
| Anton McCorkel (Loan Listed) | Scotland | Not Assigned | 19 | CB | 2000 | 21/10/2032 | 339 | 337 | 500 - 1000 | 902 | Available |
| Iain McNish | Scotland | Not Assigned | 21 | RB CB LB | 12000 | 05/06/2034 | 776 | 1000 | 600 - 650 | 869 | Available |
| Brian McClory | Scotland | Not Assigned | 23 | RB CB | 3000 | 05/06/2032 | 408 | 1000 | 500 - 750 | 809 | Available |
| Charlie McVey (Loan Listed) | Scotland | Not Assigned | 20 | RB | 2500 | 05/06/2033 | 337 | 452 | 500 - 1000 | 902 | Available |
| Robert MacInnes | Scotland | Not Assigned | 23 | LB CB | 11000 | 05/06/2032 | 776 | 1000 | 650 - 700 | 905 | Available |
| Patrick McAllister | Scotland | Not Assigned | 23 | LB | 5500 | 05/06/2034 | 409 | 605 | 500 - 750 | 818 | Available |
| Bryan Devin | Scotland | Not Assigned | 22 | LB CB | 7000 | 05/06/2034 | 528 | 1000 | 500 - 750 | 901 | Available |
| Charles McQuillan (Loan Listed) | Scotland | Not Assigned | 20 | LB CB | 3000 | 05/06/2033 | 310 | 764 | 500 - 1000 | 815 | Available |
| Andrew Muir | Scotland | Not Assigned | 21 | LB | 4500 | 05/06/2034 | 362 | 490 | 500 - 1000 | 801 | Available |
| Ethan Kilduff (Transfer Listed) | Scotland | Not Assigned | 22 | CM | 10000 | 05/06/2034 | 599 | 587 | 750 - 1000 | 914 | Available |
| Colin Ayrton (Transfer Listed) | Scotland | Not Assigned | 23 | CM | 10000 | 05/06/2034 | 599 | 603 | 750 - 1000 | 900 | Available |
| Duncan McPheters | Scotland | Not Assigned | 21 | CM CDM | 14000 | 05/06/2034 | 776 | 1000 | 650 - 700 | 847 | Available |
| Ian McBride | Scotland | Not Assigned | 21 | CM CDM | 4000 | 05/06/2032 | 756 | 553 | 650 - 700 | 900 | Available |
| George McIntyre | Scotland | Not Assigned | 22 | CM CDM | 5000 | 05/06/2034 | 346 | 553 | 500 - 1000 | 819 | Available |
| Pat Frew | Scotland | Not Assigned | 32 | CAM CM RW RM ST | 7500 | 05/06/2031 | 718 | 1000 | 500 - 550 | 846 | Available |
| Douglas McDonald (Transfer Listed) | Scotland | Not Assigned | 22 | CAM RW | 5000 | 05/06/2034 | 511 | 595 | 500 - 750 | 805 | Available |
| Hamish Lithgow | Scotland | Not Assigned | 21 | CAM RM | 5000 | 05/06/2032 | 776 | 1000 | 750 - 800 | 872 | Available |
| William McAllister | Scotland | Not Assigned | 21 | RM | 3000 | 05/06/2032 | 341 | 547 | 500 - 1000 | 796 | Available |
| Jordan Burns | Scotland | Not Assigned | 22 | LM CM | 5500 | 05/06/2034 | 771 | 562 | 650 - 700 | 800 | Available |
| Mike McIntyre | Scotland | Not Assigned | 23 | LM CM CAM LW | 5500 | 05/06/2034 | 403 | 662 | 500 - 750 | 806 | Available |
| Bruce MacAfee | Scotland | Not Assigned | 20 | LM | 20000 | 05/06/2033 | 776 | 1000 | 750 - 800 | 940 | Available |
| Gordon Cameron | Scotland | Not Assigned | 23 | LW ST CAM | 14000 | 05/06/2034 | 776 | 1000 | 650 - 700 | 900 | Available |
| Bruce Devlin | Scotland | Not Assigned | 22 | ST | 14000 | 05/06/2034 | 776 | 1000 | 650 - 700 | 803 | Available |
| Robert Sweeney | Scotland | Not Assigned | 22 | ST CAM RW | 14000 | 05/06/2034 | 777 | 1000 | 650 - 700 | 868 | Available |
| Neil Weir | Scotland | Not Assigned | 22 | ST LW | 7000 | 05/06/2034 | 447 | 1000 | 500 - 750 | 916 | Available |
| Alan Payne | Scotland | Not Assigned | 20 | ST | 5500 | 05/06/2033 | 368 | 514 | 500 - 1000 | 909 | Available |
| Gordon McRoberts | Scotland | Not Assigned | 19 | ST RW | 5000 | 05/06/2034 | 771 | 468 | 650 - 700 | 816 | Available |
| Duncan Quirk | Scotland | Not Assigned | 19 | ST LW | 2000 | 21/12/2032 | 348 | 291 | 500 - 1000 | 859 | Available |
| Charles McCown | Scotland | Not Assigned | 19 | ST RW | 4500 | 05/06/2034 | 336 | 281 | 500 - 1000 | 877 | Available |