| M. SoriaCentre-forward | Club Brugge II | 🏳️ | 16 | 4 | 0 | 0 | 4.9 | 0 | 37 |
| M. SoometsDefensive midfielder | Start | 🇪🇪Estonia | 26 | 11 | 0 | 0 | 5.3 | 8▲1440% | 31▲27.6% |
| M. SonkoWinger | Gent | 🇸🇪Sweden | 21 | 8 | 2 | 1 | 16.9 | 6±0% | 52▲6.3% |
| M. SøndergaardAttacking midfielder | Viborg | 🇩🇰Denmark | 23 | 9 | 3 | 2 | 12.4 | 30▲37.3% | 45▲9.5% |
| M. SolomonAttacking midfielder | West Ham | 🇮🇱Israel | 27 | 11 | 2 | 2 | 25.5 | 20▲72.6%↩ | 60▲11%↩ |
| M. SollbauerCentre-back | Grazer AK | 🇦🇹Austria | 36 | 33 | 0 | 1 | 1.6 | 29▼29.4%↩ | 17▼50.1%↩ |
| M. SoldoCentral midfielder | Sigma Olomouc | 🇭🇷Croatia | 22 | 23 | 3 | 1 | 7.8 | 12 | 38 |
| M. SolbakkenAttacking midfielder | Aarhus | 🇳🇴Norway | 26 | 3 | 0 | 1 | 5.9 | 8▼29% | 31▼11.1% |
| M. SolariCentre-forward | Deportivo Maipu | 🇦🇷Argentina | 24 | 1 | 0 | 0 | 5.5 | 0 | 32 |
| M. SolCentre-forward | İstanbulspor | 🇹🇷Türkiye | 24 | 8 | 1 | 0 | 4.7 | 6▼51.6% | 35±0% |
| M. SoisaloAttacking midfielder | Puskas Academy | 🇫🇮Finland | 28 | 22 | 0 | 1 | 1.7 | 4▲1100%↩ | 22▼51.7%↩ |
| M. SofoDefensive midfielder | New York Red Bulls | 🇬🇭Ghana | 22 | 23 | 1 | 1 | 6.8 | 15▼22.9% | 42▼4.6% |
| M. SofianosWinger | Panserraikos | 🇬🇷Greece | 22 | 12 | 0 | 0 | 4.7 | 0▼100% | 31▼12.5% |
| M. SöderbäckDefensive midfielder | Kalmar FF | 🇫🇮Finland | 22 | 23 | 0 | 2 | 5.2 | 26 | 35 |
| M. SoboczynskiWinger | Rosenborg | 🏳️ | 19 | 3 | 0 | 0 | 5.2 | 0 | 36 |
| M. SoaresCentral midfielder | Lens | 🏳️ | 16 | 4 | 0 | 0 | 25.2 | 2±0% | 74±0% |
| M. SmolenskiAttacking midfielder | Botev Vratsa | 🇧🇬Bulgaria | 23 | 30 | 2 | 1 | 3.5 | 9 | 30 |
| M. SmiyanCentre-back | Veres Rivne | 🇺🇦Ukraine | 24 | 8 | 0 | 0 | 5.3 | 11±0% | 34±0% |
| M. SmitsCentral midfielder | De Graafschap | 🇧🇪Belgium | 22 | 2 | 0 | 0 | 11.5 | 0▼100% | 51±0% |
| M. SmithCentre-forward | Mansfield Town | 🏴England | 35 | 8 | 3 | 1 | 1.2 | 12▼12.2%↩ | 16±0% |
| M. SmithCentral midfielder | Newport County | 🏴Wales | 26 | 5 | 0 | 0 | 2.5 | 0▼97.2% | 25±0% |
| M. SmithDefensive midfielder | Stevenage | 🏴England | 26 | 4 | 0 | 0 | 7.4 | 26±0% | 43▲7.7%↩ |
| M. SmitCentre-forward | Stoke City | 🇳🇱Netherlands | 23 | 6 | 2 | 0 | 25 | 12▼58%↩ | 58▼12.1%↩ |
| M. SmetsCentre-back | Genk | 🇧🇪Belgium | 22 | 7 | 0 | 0 | 16 | 41▲7.3% | 61▼0.8% |
| M. Smarra VargasCentral midfielder | Deportivo Riestra | 🇦🇷Argentina | 27 | 5 | 0 | 0 | 8.3 | 2 | 31 |
| M. SlavíčekGoalkeeper | AS Trencin | 🇸🇰Slovakia | 23 | 0 | 0 | 0 | 3.2 | 0 | 28 |
| M. ŠkvarkaDefensive midfielder | Žilina | 🇸🇰Slovakia | 34 | 2 | 0 | 0 | 0.2 | 1▼86%↩ | 6▼72%↩ |
| M. SkrzypczakFull-back | Lech Poznan | 🇵🇱Poland | 26 | 7 | 0 | 1 | 4.8 | 13▼32.4% | 37▲8.3% |
| M. ŠkriniarCentre-back | Fenerbahçe | 🇸🇰Slovakia | 31 | 8 | 1 | 0 | 4 | 31±0% | 26±0% |
| M. SkóraśCentre-forward | Lens | 🇵🇱Poland | 26 | 6 | 0 | 1 | 33.8 | 48▲12.8%↩ | 52▲4.4%↩ |
| M. SkelinCentre-back | HNK Hajduk Split | 🇭🇷Croatia | 20 | 4 | 0 | 0 | 3.9 | 4 | 34 |
| M. SjølstadFull-back | Randers FC | 🇳🇴Norway | 26 | 11 | 0 | 1 | 7.2 | 14▲83.8%↩ | 37▲24.4%↩ |
| M. SjøengGoalkeeper | Start | 🇳🇴Norway | 24 | 2 | 0 | 0 | 5.9 | 13▲165.3%↩ | 42▲12.8%↩ |
| M. SivisFull-back | FC Orenburg | 🇫🇷France | 28 | 9 | 0 | 2 | 2.6 | 29▲3.9%↩ | 25▼1.6%↩ |
| M. ŠitumFull-back | NK Lokomotiva Zagreb | 🇭🇷Croatia | 34 | 17 | 0 | 0 | 0.3 | 5▼72.9%↩ | 7▼70.2%↩ |
| M. SissokoDefensive midfielder | Panathinaikos | 🇫🇷France | 37 | 4 | 0 | 0 | 0.2 | 2▼96%↩ | 2▼89.5%↩ |
| M. SissakoCentral midfielder | IMT Novi Beograd | 🇲🇱Mali | 26 | 25 | 0 | 1 | 5.5 | 14▲226.2%↩ | 35▼28.7%↩ |
| M. SiseCentre-forward | IK brage | 🇩🇰Denmark | 23 | 28 | 4 | 0 | 2.1 | 12 | 26 |
| M. SipľakDefensive midfielder | Tatran Prešov | 🇸🇰Slovakia | 30 | 27 | 1 | 2 | 1.7 | 21▲94.3%↩ | 18▼22.4%↩ |
| M. SiopisDefensive midfielder | Fatih Karagümrük | 🇬🇷Greece | 32 | 10 | 0 | 0 | 1.4 | 13▲30%↩ | 16▲12.4%↩ |
| M. SinyanCentre-back | KFUM Oslo | 🇳🇴Norway | 27 | 3 | 1 | 0 | 4.9 | 0▼97.4%↩ | 27▼7.8%↩ |
| M. ŠínAttacking midfielder | ADO Den Haag | 🇨🇿Czechia | 22 | 4 | 1 | 0 | 25.3 | 11±0% | 64±0% |
| M. ŞimşekWinger | Antalyaspor | 🏳️ | 19 | 9 | 2 | 2 | 4.8 | 16 | 39 |
| M. SimonGoalkeeper | Csikszereda | 🇷🇴Romania | 20 | 2 | 0 | 0 | 3.2 | 4 | 31 |
| M. SimonWinger | Paris FC | 🇳🇬Nigeria | 31 | 4 | 0 | 0 | 6.8 | 33±0% | 40±0% |
| M. ŠimkoCentre-back | Komárno | 🇸🇰Slovakia | 28 | 31 | 2 | 0 | 2.3 | 20 | 24 |
| M. SimbaWinger | AFC Hermannstadt | 🇸🇪Sweden | 26 | 30 | 4 | 4 | 4.5 | 0▼100%↩ | 25▼8.6%↩ |
| M. SimantovFull-back | Ironi Kiryat Shmona | 🇮🇱Israel | 23 | 12 | 2 | 0 | 6.6 | 6 | 38 |
| M. SimakanFull-back | Al-Nassr | 🇫🇷France | 26 | 6 | 0 | 1 | 13.5 | 57±0% | 55±0% |
| M. SilvestriGoalkeeper | Fatih Karagümrük | 🇮🇹Italy | 35 | 10 | 0 | 0 | 0.5 | 2▼23.1%↩ | 7▼39.2%↩ |
| M. SilveraCentre-back | Chaco For Ever | 🇺🇾Uruguay | 27 | 15 | 1 | 0 | 8.4 | 29 | 33 |
| M. SilveiraGoalkeeper | Junior | 🇺🇾Uruguay | 26 | 26 | 0 | 0 | 3.3 | 15 | 23 |
| M. SilveiraCentral midfielder | Central Norte | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.4 | 0 | 31 |
| M. SilvaCentre-back | Real Salt Lake | 🇺🇾Uruguay | 37 | 0 | 0 | 0 | 0.1 | 0▼100% | 2▼83.5% |
| M. SiltanenDefensive midfielder | Djurgardens IF | 🇫🇮Finland | 19 | 24 | 0 | 2 | 5.5 | 29▼20.8% | 43▲3.6% |
| M. SillahDefensive midfielder | Kahraba Ismailia | 🇬🇳Guinea | 23 | 14 | 0 | 0 | 3.7 | 3 | 30 |
| M. SilistrieGoalkeeper | Quevilly | 🇫🇷France | 21 | 2 | 0 | 0 | 9.3 | 11 | 69 |
| M. ŠilhavýGoalkeeper | Plzen | 🇨🇿Czechia | 19 | 0 | 0 | 0 | 6.8 | 0 | 1 |
| M. SierraAttacking midfielder | Sevilla | 🏳️ | 21 | 7 | 2 | 0 | 47 | 0 | 66±0% |
| M. SidorovFull-back | Akhmat | 🇷🇺Russia | 28 | 2 | 0 | 0 | 1.1 | 1▼93.3% | 18▼26.8% |
| M. SidibeCentre-back | Laval | 🏳️ | 20 | 3 | 0 | 0 | 15.7 | 0 | 49 |
| M. SidibeWinger | FC Andorra | 🏳️ | 24 | 2 | 0 | 1 | 22 | 4 | 52 |
| M. SiampanisGoalkeeper | Volos NFC | 🇬🇷Greece | 27 | 5 | 0 | 0 | 4.3 | 4±0% | 37▲9.1% |
| M. ShvedWinger | Shakhtar Donetsk | 🇺🇦Ukraine | 29 | 5 | 1 | 0 | 1.9 | 3▼38.1% | 21▼24.4% |
| M. ShnaptsevFull-back | Baltika | 🇷🇺Russia | 22 | 3 | 0 | 0 | 3 | 13▼27.2%↩ | 29▼8.9%↩ |
| M. ShintaniCentre-forward | Kochi United | 🇯🇵Japan | 28 | 21 | 3 | 1 | 1.8 | 21 | 19 |
| M. ShinadaCentral midfielder | JEF United Chiba | 🇯🇵Japan | 27 | 14 | 0 | 0 | 10.2 | 0▼100%↩ | 33▼23.7%↩ |
| M. ShigemiCentre-forward | Avispa Fukuoka | 🇯🇵Japan | 25 | 9 | 0 | 0 | 11.6 | 0▼100% | 45▲3.2% |
| M. ShibayamaAttacking midfielder | Cerezo Osaka | 🇯🇵Japan | 24 | 30 | 4 | 2 | 14 | 23▲160.2% | 50▲7.2% |
| M. SherifFull-back | Al Ittihad | 🏳️ | 19 | 4 | 0 | 0 | 3.2 | 4 | 31 |
| M. SheridanFull-back | Wellington Phoenix | 🇳🇿New Zealand | 22 | 26 | 0 | 0 | 1.1 | 20 | 20 |
| M. SheltonAttacking midfielder | Grimsby | 🏴England | 30 | 4 | 1 | 0 | 0.8 | 5▼84.7%↩ | 24▲13.7%↩ |
| M. ShchetininCentral midfielder | Lokomotiv | 🇷🇺Russia | 21 | 1 | 0 | 0 | 2.6 | 0▼100%↩ | 26▼9.7%↩ |
| M. SharkiaCentre-back | Enppi | 🏳️ | 19 | 2 | 0 | 0 | 3.5 | 9 | 34 |
| M. ShaparenkoCentre-forward | Dynamo Kyiv | 🇺🇦Ukraine | 28 | 4 | 0 | 1 | 2.2 | 11±0% | 29▲13.1% |
| M. ShahidCentre-forward | Skeid | 🇳🇴Norway | 20 | 0 | 0 | 0 | 2.6 | 0 | 27 |
| M. ShabalalaAttacking midfielder | Kaizer Chiefs | 🇿🇦South Africa | 22 | 24 | 5 | 4 | 2.4 | 21 | 2 |
| M. SeyboldGoalkeeper | SSV Ulm 1846 | 🇩🇪Germany | 24 | 0 | 0 | 0 | 5.9 | 0 | 32 |
| M. SeverichCentre-forward | Gimnasia Jujuy | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| M. ŠevčíkAttacking midfielder | Legia Warszawa | 🇨🇿Czechia | 24 | 8 | 2 | 0 | 5.2 | 14▼59.8%↩ | 49▲1%↩ |
| M. SeuntjensAttacking midfielder | NAC Breda | 🇳🇱Netherlands | 34 | 3 | 0 | 1 | 0.7 | 4▲2.6%↩ | 11±0% |
| M. SesayWinger | Colchester | 🏴England | 19 | 9 | 3 | 1 | 2.9 | 15 | 59 |
| M. ServaisCentral midfielder | Millwall | 🇧🇪Belgium | 21 | 1 | 0 | 0 | 23 | 0▼100%↩ | 59▲1.9%↩ |
| M. SerranoCentre-back | Deportivo La Coruna | 🏳️ | 21 | 1 | 0 | 0 | 41.5 | 0 | 70 |
| M. SerraCentral midfielder | San Miguel | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.1 | 0 | 31 |
| M. SerdyukCentre-forward | Kudrivka | 🇺🇦Ukraine | 27 | 5 | 0 | 0 | 3.7 | 1▼80% | 24▼17.7% |
| M. SerdyukCentre-back | Kudrivka | 🏳️ | 26 | 21 | 0 | 0 | 4.8 | 5 | 29 |
| M. SerbestGoalkeeper | İstanbulspor | 🇹🇷Türkiye | 21 | 0 | 0 | 0 | 4.1 | 0 | 31 |
| M. SerbanGoalkeeper | Arges Pitesti | 🏳️ | 16 | 0 | 0 | 0 | 2.2 | 0 | 28 |
| M. SepúlvedaCentre-forward | Cobresal | 🇨🇱Chile | 20 | 0 | 0 | 0 | 1 | 0 | 21 |
| M. SepúlvedaCentral midfielder | Lanus | 🇨🇱Chile | 27 | 24 | 0 | 2 | 10.8 | 16▼47.4%↩ | 39▲85.3%↩ |
| M. SeoaneCentral midfielder | Gimnasia L.P. | 🇦🇷Argentina | 22 | 16 | 0 | 0 | 12 | 10▲26.8% | 48▲1.3% |
| M. ŞengezerGoalkeeper | Başakşehir | 🇹🇷Türkiye | 29 | 5 | 0 | 0 | 3.3 | 44±0% | 37±0% |
| M. SenesiCentre-back | Tottenham | 🇦🇷Argentina | 29 | 2 | 0 | 0 | 25.9 | 60±0% | 67▲0.9%↩ |
| M. SenayaCentre-back | Auxerre | 🇫🇷France | 25 | 25 | 1 | 0 | 49.9 | 38▲396.1%↩ | 68▲6.4%↩ |
| M. ŞenCentre-back | Hatayspor | 🇹🇷Türkiye | 20 | 18 | 0 | 0 | 4.2 | 4 | 33 |
| M. SemelCentral midfielder | Puskas Academy | 🇮🇱Israel | 23 | 11 | 0 | 1 | 4 | 6 | 31 |
| M. SémbèneCentre-back | Al Taawon | 🇸🇳Senegal | 28 | 0 | 0 | 0 | 5.1 | 1 | 30 |
| M. SelsGoalkeeper | Nottingham Forest | 🇧🇪Belgium | 34 | 6 | 0 | 0 | 6.4 | 18±0% | 29±0% |
| M. SelloukiCentral midfielder | Rio Ave | 🇫🇷France | 26 | 5 | 0 | 0 | 16.2 | 35±0% | 53±0% |