1. Introduction

2. Supporting Ancillary Data  
2.1. Supporting the Associations  
2.2. Supporting Photometric Redshifts  
2.3. Optical Spectroscopy  

3. Counterparts Identification: Methodology  
3.1. Nway Enhanced with Photometric Priors Defined via Machine-Learning  
3.2. The MLR Approach  

4. Comparing Nway and Astromatch on a Validation Sample  
4.1. The eROSITA-like Validation Sample  
4.2. Probability Thresholds Definition  

5. Determination of the Counterparts to eFEDS Sources  
5.1. Comparison of Counterparts from Nway and Astromatch  
5.2. Assigning a Quality to the Proposed Counterparts  
5.3. Comparison with an Independent Association Method Tuned to Stars: HamStar  
5.4. Separation and Magnitude Distribution of the Counterparts  

6. Source Characterization and Classification  
6.1. Galactic and Extragalactic Sources  
6.2. Validation of Classification Using External Samples  
6.3. Very Nearby Galaxies  

7. Photometric Redshifts  
7.1. Photo-z Computation  
7.2. Reliability of Photo-z  
7.3. Comparison with DNN z  
7.4. CTP Redshift and CTP Redshift Grade in the Final Catalog  
7.5. Flagging Sources Likely Associated with Clusters of Galaxies in the Point-Like Sample  

8. Data Release  

9. Discussion  
9.1. Population Studies  
9.2. eFEDS Stellar Content  

10. Conclusions