ClubLocationLeagueTierFounded
Kundl—Regionalliga Tirol—1946
Kuzbass—Dissolved 2012—1946Kühnsdorf—1. Klasse Ost - Kärnten—1946
Küssnacht—3. Liga - IFV—1946
LAUTP—Kolmonen - Keski B—1946Lauterach—Regionalliga West—1946
Lechia Zielona Góra—III Liga - Grupa III—1946
Leek Town—Northern Premier League - Premier Division—1946
León Huánuco—Copa Perú—1946
Ljubić—Prva Liga RS—1946
Locomotiva Bălți—Dissolved 2014—1946
Lokomotíva Košice—V. Liga - VsFZ Juh—1946Lotnik Wrocław—Dissolved 197?—1946
Lumezzane—Serie C - Girone A—1946
Lysekloster—2. Divisjon - Group 1—1946
Löchgau—Landesliga Württemberg - Staffel 1—1946
MC Oran—Algerian Ligue Professionnelle 1—1946
MC Oujda—Botola 2—1946Maghreb Fès—Botola—1946Maldon & Tiptree—Isthmian League - North Division—1946Malvern Town—Southern League - Division One South—1946
Manama Club—Bahraini Premier League—1946Marchtrenk—Landesliga Ost - Oberösterreich—1946
Marcos Trincado—Campeonato Regional - Rengo—1946
Marlin Coast Rangers—Football Queensland Far North & Gulf—1946
Marmande 47—Régional 1 - Nouvelle-Aquitaine—1946
Maryland Terrapins—NCAA Division I—1946Mazara—Eccellenza Sicilia—1946Mazur Ełk—IV Liga - Warmińsko-Mazurska—1946
Melilla CF—Dissolved 1976—1946