| Geoff MacLeay | England | Not Assigned | 30 | GK | 12000 | 05/06/2035 | 805 | 1000 | 600 - 650 | 814 | Available |
| Angus McClatchy | Scotland | Not Assigned | 24 | GK | 5500 | 05/06/2034 | 439 | 618 | 500 - 750 | 815 | Available |
| Dennis McCalmont (Transfer Listed) | Scotland | Not Assigned | 24 | GK | 8000 | 05/06/2034 | 778 | 1000 | 750 - 800 | 800 | Available |
| Fraser McNeff | Scotland | Not Assigned | 25 | CB | 11000 | 05/06/2034 | 868 | 1000 | 650 - 700 | 810 | Available |
| Johnny McAfee | Scotland | Not Assigned | 24 | CB | 14000 | 05/06/2035 | 830 | 1000 | 650 - 700 | 814 | Available |
| Martin McAlexander (Loan Listed) | Scotland | Not Assigned | 22 | CB | 2500 | 05/06/2033 | 347 | 604 | 500 - 1000 | 915 | Available |
| Brian Carver (Loan Listed) | Scotland | Not Assigned | 21 | CB | 2500 | 05/06/2035 | 290 | 727 | 500 - 1000 | 830 | Available |
| Anton McCorkel | Scotland | Not Assigned | 20 | CB | 5000 | 05/06/2035 | 348 | 455 | 500 - 1000 | 902 | Available |
| Iain McNish | Scotland | Not Assigned | 23 | RB CB LB | 12000 | 05/06/2034 | 840 | 1000 | 600 - 650 | 869 | Available |
| Brian McClory | Scotland | Not Assigned | 24 | RB CB | 6500 | 05/06/2035 | 424 | 1000 | 500 - 750 | 809 | Available |
| Charlie McVey | Scotland | Not Assigned | 22 | RB | 2500 | 05/06/2033 | 337 | 512 | 500 - 1000 | 902 | Available |
| Robert MacInnes | Scotland | Not Assigned | 24 | LB CB | 18000 | 05/06/2035 | 874 | 1000 | 650 - 700 | 905 | Available |
| Patrick McAllister | Scotland | Not Assigned | 25 | LB | 5500 | 05/06/2034 | 409 | 605 | 500 - 750 | 818 | Available |
| Bryan Devin | Scotland | Not Assigned | 23 | LB CB | 7000 | 05/06/2034 | 540 | 1000 | 500 - 750 | 901 | Available |
| Charles McQuillan (Loan Listed) | Scotland | Not Assigned | 22 | LB CB | 3000 | 05/06/2033 | 310 | 768 | 500 - 1000 | 815 | Available |
| Andrew Muir (Loan Listed) | Scotland | Not Assigned | 22 | LB | 4500 | 05/06/2034 | 365 | 560 | 500 - 1000 | 801 | Available |
| Ethan Kilduff (Transfer Listed) | Scotland | Not Assigned | 23 | CM | 10000 | 05/06/2034 | 599 | 607 | 750 - 1000 | 914 | Available |
| Colin Ayrton (Transfer Listed) | Scotland | Not Assigned | 24 | CM | 10000 | 05/06/2034 | 599 | 603 | 750 - 1000 | 900 | Available |
| Duncan McPheters | Scotland | Not Assigned | 22 | CM CDM | 14000 | 05/06/2034 | 893 | 1000 | 650 - 700 | 847 | Available |
| Ian McBride (Transfer Listed) | Scotland | Not Assigned | 23 | CM CDM | 12000 | 05/06/2035 | 756 | 603 | 650 - 700 | 900 | Available |
| George McIntyre (Loan Listed) | Scotland | Not Assigned | 24 | CM CDM | 5000 | 05/06/2034 | 346 | 603 | 500 - 1000 | 819 | Available |
| Douglas McDonald (Transfer Listed) | Scotland | Not Assigned | 23 | CAM RW | 5000 | 05/06/2034 | 511 | 605 | 500 - 750 | 805 | Available |
| Hamish Lithgow | Scotland | Not Assigned | 23 | CAM RM | 32000 | 05/06/2035 | 903 | 1000 | 750 - 800 | 872 | Available |
| William McAllister (Loan Listed) | Scotland | Not Assigned | 23 | RM | 5000 | 05/06/2035 | 341 | 607 | 500 - 1000 | 796 | Available |
| Jordan Burns (Transfer Listed) | Scotland | Not Assigned | 23 | LM CM | 5500 | 05/06/2034 | 771 | 609 | 650 - 700 | 800 | Available |
| Mike McIntyre | Scotland | Not Assigned | 24 | LM CM CAM LW | 5500 | 05/06/2034 | 411 | 691 | 500 - 750 | 806 | Available |
| Bruce MacAfee | Scotland | Not Assigned | 22 | LM | 20000 | 05/06/2033 | 903 | 1000 | 800 - 850 | 940 | Available |
| Gordon Cameron | Scotland | Not Assigned | 24 | LW ST CAM | 14000 | 05/06/2034 | 870 | 1000 | 650 - 700 | 900 | Available |
| Bruce Devlin | Scotland | Not Assigned | 23 | ST | 14000 | 05/06/2034 | 907 | 1000 | 650 - 700 | 803 | Available |
| Robert Sweeney | Scotland | Not Assigned | 23 | ST CAM RW | 14000 | 05/06/2034 | 888 | 1000 | 650 - 700 | 868 | Available |
| Neil Weir | Scotland | Not Assigned | 23 | ST LW | 7000 | 05/06/2034 | 501 | 1000 | 500 - 750 | 916 | Available |
| Alan Payne | Scotland | Not Assigned | 21 | ST | 5500 | 05/06/2033 | 368 | 574 | 500 - 1000 | 909 | Available |
| Gordon McRoberts | Scotland | Not Assigned | 21 | ST RW | 5000 | 05/06/2034 | 771 | 528 | 700 - 750 | 816 | Available |
| Duncan Quirk | Scotland | Not Assigned | 21 | ST LW | 5000 | 05/06/2034 | 348 | 436 | 500 - 1000 | 906 | Available |
| Charles McCown | Scotland | Not Assigned | 20 | ST RW | 4500 | 05/06/2034 | 341 | 444 | 500 - 1000 | 877 | Available |