| Charlie McNeff | Scotland | Not Assigned | 25 | GK | 6000 | 05/06/2037 | 465 | 604 | 500 - 750 | 817 | Available |
| Alex MacGibbon | Scotland | Not Assigned | 26 | GK | 5500 | 05/06/2035 | 539 | 618 | 500 - 750 | 914 | Available |
| Frank McCleod | Scotland | Not Assigned | 25 | GK | 18000 | 05/06/2035 | 866 | 1000 | 650 - 700 | 722 | Available |
| Douglas McCleary | Scotland | Not Assigned | 25 | GK | 5000 | 05/06/2036 | 438 | 634 | 500 - 750 | 835 | Available |
| Paul MacLean | Scotland | Not Assigned | 26 | CB | 4500 | 05/06/2035 | 447 | 998 | 500 - 750 | 911 | Available |
| Patrick McClellan | Scotland | Not Assigned | 25 | CB | 29000 | 05/06/2037 | 892 | 1000 | 750 - 800 | 590 | Available |
| Patrick McCausland | Scotland | Not Assigned | 25 | CB | 7000 | 05/06/2037 | 736 | 1000 | 700 - 750 | 514 | Available |
| Jim McWhinnie | Scotland | Not Assigned | 26 | RB CDM | 7000 | 05/06/2037 | 522 | 1000 | 500 - 750 | 868 | Available |
| Mark McKay | Scotland | Not Assigned | 25 | RB CB CDM | 29000 | 05/06/2036 | 903 | 1000 | 700 - 750 | 532 | Available |
| Tom McCants | Scotland | Not Assigned | 26 | LB CB CDM | 16000 | 05/06/2035 | 866 | 1000 | 600 - 650 | 666 | Available |
| Robert McQueen | Scotland | Not Assigned | 25 | LB | 6500 | 05/06/2035 | 653 | 1000 | 700 - 800 | 533 | Available |
| Thomas McCowan | Scotland | Not Assigned | 23 | LB | 5500 | 05/06/2036 | 399 | 602 | 500 - 1000 | 927 | Available |
| Douglas McConachie | Scotland | Not Assigned | 31 | CDM CB | 18000 | 05/06/2037 | 858 | 1000 | 650 - 700 | 590 | Available |
| Bart Phillippe | England | Not Assigned | 25 | CDM | 115000 | 05/06/2037 | 999 | 1000 | 800 - 850 | 588 | Available |
| Ian Mylne | Scotland | Not Assigned | 23 | CDM | 6500 | 05/06/2037 | 420 | 557 | 750 - 1000 | 941 | Available |
| Zachary Madden | Scotland | Not Assigned | 23 | CDM CB | 5500 | 05/06/2035 | 434 | 807 | 750 - 1000 | 752 | Available |
| Dave Farrell (Loan Listed) | England | Not Assigned | 23 | CM CDM CAM LM | 3500 | 05/06/2035 | 316 | 1000 | 500 - 1000 | 684 | Available |
| Alexander McAleese | Scotland | Not Assigned | 23 | CM CDM | 51000 | 05/06/2037 | 951 | 1000 | 750 - 800 | 875 | Available |
| Gordon Murray (Transfer Listed) | Scotland | Not Assigned | 25 | CAM ST | 46000 | 05/06/2035 | 949 | 1000 | 700 - 750 | 900 | Available |
| Hugh McClory | Scotland | Not Assigned | 23 | CAM RW ST | 90000 | 05/06/2036 | 990 | 1000 | 800 - 850 | 551 | Available |
| John MacDuff | Scotland | Not Assigned | 23 | CAM ST | 10000 | 05/06/2037 | 778 | 655 | 800 - 850 | 803 | Available |
| Peter McCammon | England | Not Assigned | 25 | RM | 200 | 05/06/2036 | 460 | 1000 | 750 - 1000 | 538 | Available |
| Gavin McPhee (Transfer Listed) | Scotland | Not Assigned | 27 | LM CAM | 30000 | 05/06/2036 | 930 | 1000 | 700 - 750 | 538 | Available |
| John Handyside (Transfer Listed) | England | Not Assigned | 25 | LW CAM | 125000 | 05/06/2036 | 1000 | 1000 | 800 - 850 | 527 | Available |
| Paul MacPhail | Scotland | Not Assigned | 26 | ST | 50000 | 05/06/2035 | 954 | 1000 | 750 - 800 | 978 | Available |
| Anton Souter | Scotland | Not Assigned | 26 | ST RW | 200 | 05/06/2035 | 98 | 607 | 1 - 1000 | 912 | Available |
| Tom MacAlpine (Transfer Listed) | Scotland | Not Assigned | 25 | ST RW | 18000 | 05/06/2036 | 860 | 1000 | 650 - 700 | 842 | Available |
| Alex McWatters | Scotland | Not Assigned | 25 | ST | 5500 | 05/06/2035 | 362 | 643 | 500 - 1000 | 810 | Available |
| Frank Morgan | Scotland | Not Assigned | 22 | ST LW | 5500 | 05/06/2035 | 397 | 550 | 500 - 1000 | 832 | Available |
| Ethan Harrison | Scotland | Not Assigned | 23 | ST RW | 8500 | 05/06/2037 | 430 | 545 | 750 - 1000 | 913 | Available |
| Andy MacAuley | Scotland | Not Assigned | 22 | ST CAM RW | 5000 | 05/06/2035 | 557 | 546 | 500 - 750 | 907 | Available |