| B. PieroniCentre-back |  Estudiantes de Rio Cuarto | 🏳️ | 17 | 1 | 0 | 0 | 8.1 | 0 | 44 |
| B. PichlerWinger |  Hannover 96 | 🇦🇹Austria | 29 | 8 | 0 | 0 | 6.2 | 14±0% | 36±0% |
| B. PetkovićCentre-forward |  Kocaelispor | 🇭🇷Croatia | 32 | 18 | 7 | 0 | 3.8 | 24 | 22 |
| B. PetersenGoalkeeper | Kaizer Chiefs | 🇿🇦South Africa | 32 | 0 | 0 | 0 | 0.2 | 0 | 1 |
| B. PetersenGoalkeeper |  Kaizer Chiefs | 🏳️ | 31 | 22 | 0 | 0 | 0.6 | 50 | 1 |
| B. PerlazaCentral midfielder |  Independiente Medellin | 🇨🇴Colombia | 34 | 42 | 7 | 2 | 0.3 | 25▲108.2%↩ | 9▼59.5%↩ |
| B. PérezCentral midfielder |  Asteras Tripolis | 🇦🇷Argentina | 24 | 2 | 0 | 0 | 4.8 | 11▲59.4%↩ | 40▲3.1%↩ |
| B. PérezCentral midfielder |  Deportivo Riestra | 🇦🇷Argentina | 20 | 1 | 0 | 0 | 9.1 | 0 | 40 |
| B. PerezCentre-back |  Colo Colo | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 0 | 9 |
| B. PereiraFull-back |  West Brom | 🇫🇷France | 23 | 4 | 0 | 0 | 27.1 | 1▼94.9%↩ | 63±0% |
| B. PennockCentral midfielder |  Almere City FC | 🏳️ | 21 | 1 | 0 | 0 | 12.3 | 0 | 46 |
| B. PenchevCentral midfielder | Septemvri Sofia | 🇧🇬Bulgaria | 24 | 14 | 0 | 0 | 3.1 | 1 | 27 |
| B. PearsonDefensive midfielder |  Stoke City | 🏴England | 31 | 3 | 0 | 0 | 4.4 | 1▼96.6% | 29±0% |
| B. Peacock-FarrellGoalkeeper |  Blackpool | 🇬🇧Northern Ireland | 30 | 9 | 0 | 1 | 2.5 | 7▼73.4% | 49▲44.8% |
| B. PawłowskiAttacking midfielder |  Arka Gdynia | 🇵🇱Poland | 33 | 19 | 1 | 1 | 0.5 | 6 | 9▼26.3%↩ |
| B. PavicDefensive midfielder |  HNK Rijeka | 🏳️ | 18 | 9 | 0 | 0 | 3.3 | 1 | 32 |
| B. PavardCentre-back |  Inter | 🇫🇷France | 30 | 3 | 0 | 0 | 10.6 | 1▼95.2%↩ | 31▼28.7%↩ |
| B. PauwelsWinger |  Casa Pia | 🇧🇪Belgium | 22 | 5 | 1 | 0 | 18.9 | 4▼8.3%↩ | 48▼16.5%↩ |
| B. ParraDefensive midfielder |  Club Queretaro | 🇲🇽Mexico | 21 | 7 | 0 | 0 | 10.1 | 10±0% | 41▼11.6%↩ |
| B. PanchyshynCentral midfielder |  Polessya | 🇺🇦Ukraine | 22 | 0 | 0 | 0 | 5.1 | 0 | 33 |
| B. PalazzoCentre-back | Nueva Chicago | 🇦🇷Argentina | 25 | 11 | 0 | 0 | 6.3 | 22▲414.3%↩ | 37▼18.9%↩ |
| B. PalavecinoWinger |  Estudiantes L.P. | 🇦🇷Argentina | 23 | 17 | 0 | 0 | 13.7 | 0▼100%↩ | 51▲12.7%↩ |
| B. PalaciosCentre-back |  Platense | 🇨🇴Colombia | 28 | 0 | 0 | 0 | 4.4 | 1 | 27 |
| B. PalacioCentral midfielder |  Águilas Doradas | 🇨🇴Colombia | 25 | 0 | 0 | 0 | 1.5 | 0 | 20 |
| B. ÖzyurtFull-back |  Eyüpspor | 🇹🇷Türkiye | 23 | 12 | 0 | 1 | 10.2 | 9±0% | 41±0% |
| B. ÖzyürekAttacking midfielder |  Boluspor | 🇹🇷Türkiye | 25 | 6 | 0 | 1 | 4.5 | 5 | 30 |
| B. ÖztürkCentre-back |  Esenler Erokspor | 🇹🇷Türkiye | 31 | 9 | 0 | 0 | 1.6 | 15▲339.4%↩ | 19▲20.3%↩ |
| B. OzsipahiCentral midfielder |  Sakaryaspor | 🏳️ | 0 | 0 | 0 | 0 | 1 | 0 | 14 |
| B. ÖzerGoalkeeper |  Lille | 🇹🇷Türkiye | 26 | 6 | 0 | 0 | 36.9 | 49±0% | 76±0% |
| B. ÖzdemirDefensive midfielder |  Çorum FK | 🇹🇷Türkiye | 28 | 7 | 0 | 0 | 4.1 | 8±0% | 31±0% |
| B. ÖzcanCentral midfielder |  Başakşehir | 🇹🇷Türkiye | 28 | 2 | 0 | 0 | 3.5 | 18▼10.4%↩ | 34▼3.4%↩ |
| B. OyarzoAttacking midfielder | Union La Calera | 🇨🇱Chile | 31 | 13 | 0 | 0 | 0.3 | 0 | 11 |
| B. OwusuFull-back | Grazer AK | 🇫🇷France | 23 | 30 | 1 | 0 | 8.8 | 26▲133.3%↩ | 45▲28%↩ |
| B. OwnbyCentre-forward | Louisville City | 🇺🇸USA | 36 | 1 | 0 | 0 | 0.2 | 0 | 5 |
| B. OvsyannikovGoalkeeper |  FC Orenburg | 🇷🇺Russia | 27 | 10 | 0 | 0 | 3.2 | 19▲65% | 26▼8.7% |
| B. Ould-ChikhWinger |  FC Volendam | 🇳🇱Netherlands | 29 | 12 | 0 | 1 | 5.3 | 8▼85.7% | 29▼45.2% |
| B. ÖtvösCentre-back |  Ferencvarosi TC | 🇭🇺Hungary | 28 | 19 | 3 | 0 | 2.2 | 17 | 24 |
| B. OsbornCentre-back |  Stockport County | 🏴England | 32 | 10 | 0 | 0 | 2.6 | 21▼40.8% | 23±0% |
| B. Osayi-SamuelCentre-back |  Birmingham | 🇳🇬Nigeria | 28 | 11 | 0 | 0 | 12.9 | 20▲51.5% | 44±0% |
| B. OrtízCentral midfielder |  Gimnasia M. | 🇦🇷Argentina | 27 | 1 | 0 | 0 | 8 | 0 | 30 |
| B. OroscoCentral midfielder |  Deportivo Maipu | 🇦🇷Argentina | 28 | 12 | 0 | 0 | 2.6 | 0▼100%↩ | 25▼41.1%↩ |
| B. Ormonde-OttewillCentre-back |  Puskas Academy | 🏴England | 30 | 9 | 0 | 0 | 1 | 4▼77.9%↩ | 15▼69.4%↩ |
| B. OnyangoCentre-back |  Orbit College | 🇰🇪Kenya | 32 | 4 | 0 | 0 | 0.1 | 3 | 0 |
| B. ÖnalCentral midfielder | Lille | 🇹🇷Türkiye | 22 | 4 | 0 | 0 | 37.2 | 47▲5%↩ | 78▲3.3%↩ |
| B. OmoregbeWinger |  Torreense | 🇮🇹Italy | 23 | 21 | 3 | 1 | 9.2 | 11 | 38▼41.9%↩ |
| B. OmeragićCentral midfielder |  FC Basel 1893 | 🇨🇭Switzerland | 24 | 8 | 0 | 0 | 7.7 | 5▼61.9%↩ | 37▼46.6%↩ |
| B. OliveraGoalkeeper |  Racing Cordoba | 🇦🇷Argentina | 32 | 10 | 0 | 0 | 1.8 | 30 | 15 |
| B. OliveiraWinger |  Macarthur | 🇦🇺Australia | 22 | 14 | 2 | 1 | 1 | 17 | 19 |
| B. OldCentre-forward |  Saint Etienne | 🇳🇿New Zealand | 24 | 6 | 0 | 0 | 20 | 28▲2.9% | 61▲0.5% |
| B. OláhCentre-back |  Kisvarda FC | 🇭🇺Hungary | 31 | 17 | 0 | 0 | 1.4 | 18 | 15 |
| B. OkohCentre-back |  Auxerre | 🇨🇭Switzerland | 23 | 13 | 3 | 0 | 45.3 | 20 | 69 |
| B. OjedaCentral midfielder |  Orlando City SC | 🇵🇾Paraguay | 26 | 20 | 1 | 2 | 8.3 | 34▲31.4%↩ | 40▲7.4%↩ |
| B. OfeimuCentre-back |  Las Vegas Lights | 🇺🇸USA | 26 | 12 | 1 | 0 | 3.7 | 6 | 29 |
| B. O'NeillDefensive midfielder |  Perth Glory | 🇦🇺Australia | 32 | 4 | 0 | 0 | 0.1 | 5▼57.4%↩ | 5▼87%↩ |
| B. O. LabesCentre-forward |  Hoffenheim II | 🏳️ | 21 | 2 | 0 | 0 | 6.1 | 6▲28.3% | 37±0% |
| B. NygrenAttacking midfielder |  Celtic | 🇸🇪Sweden | 25 | 9 | 6 | 3 | 19.8 | 43▼17.9% | 50▼3.9% |
| B. NyarkoWinger |  Teplice | 🇬🇭Ghana | 22 | 15 | 1 | 0 | 8.6 | 3 | 2 |
| B. NuytinckCentre-back |  NEC Nijmegen | 🇳🇱Netherlands | 36 | 5 | 0 | 0 | 1.6 | 1±0% | 11±0% |
| B. NsongoCentral midfielder |  Deportivo La Coruna | 🏳️ | 21 | 9 | 1 | 0 | 46.4 | 19±0% | 31▼3.4% |
| B. Nsimba NdeziCentral midfielder | Dijon | 🇫🇷France | 26 | 0 | 0 | 0 | 15.4 | 0 | 28 |
| B. NsimbaWinger |  Standard Liege | 🇧🇪Belgium | 26 | 6 | 1 | 0 | 13.5 | 36±0% | 41▼20.3%↩ |
| B. NowakWinger |  GKS Katowice | 🇵🇱Poland | 33 | 11 | 4 | 8 | 1.3 | 42▼15.3% | 22▲16.9% |
| B. Norton-CuffyCentral midfielder |  Hull City | 🏴England | 22 | 2 | 0 | 0 | 27.5 | 24±0% | 77±0% |
| B. NomveteCentre-back |  Richards Bay | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 0 | 1 |
| B. NkololoCentre-forward | Beijing Guoan | 🇫🇷France | 30 | 11 | 4 | 1 | 1.9 | 14▲119.4%↩ | 25▼32.8%↩ |
| B. NjieCentre-back | Hartford Athletic | 🇬🇲Gambia | 31 | 9 | 1 | 0 | 0.7 | 2 | 14 |
| B. NjieCentre-forward |  KFUM Oslo | 🇳🇴Norway | 28 | 17 | 6 | 1 | 5.6 | 28▲246.3% | 30▲13.8% |
| B. NızamCentral midfielder |  İstanbulspor | 🇹🇷Türkiye | 26 | 8 | 0 | 1 | 4.5 | 11 | 29 |
| B. NinkCentral midfielder |  SV Wehen | 🏳️ | 18 | 9 | 0 | 0 | 5.3 | 3 | 38 |
| B. ŇinajCentre-back |  Podbrezová | 🇸🇰Slovakia | 32 | 11 | 0 | 0 | 0.8 | 4▼52%↩ | 9▼81.4%↩ |
| B. NikolovAttacking midfielder |  Farul Constanta | 🇲🇰North Macedonia | 32 | 6 | 0 | 1 | 0.5 | 2▼37.5%↩ | 10▼79.4%↩ |
| B. NikčevićCentral midfielder |  Cukaricki | 🇲🇪Montenegro | 26 | 0 | 1 | 1 | 4.5 | 13 | 29 |
| B. NikaniCentre-back |  Polokwane City | 🇿🇦South Africa | 33 | 12 | 1 | 0 | 0.2 | 15 | 1 |
| B. NievasCentral midfielder |  Patronato | 🇦🇷Argentina | 28 | 5 | 0 | 0 | 2.3 | 1▼95.7% | 23▼50.3% |
| B. NieuwkoopCentre-back |  Feyenoord | 🇳🇱Netherlands | 30 | 17 | 1 | 0 | 9.3 | 12▲10.9% | 31▼26.9% |
| B. NielingCentre-back |  Modena | 🇳🇱Netherlands | 24 | 7 | 0 | 0 | 22.7 | 0▼100%↩ | 51▼16.4%↩ |
| B. NgouaGoalkeeper | Seraing United | 🇨🇲Cameroon | 23 | 0 | 0 | 0 | 6.9 | 0 | 35 |
| B. NeziriDefensive midfielder |  FC ST. Gallen | 🇽🇰Kosovo | 23 | 17 | 0 | 1 | 8.2 | 19 | 42 |
| B. NelsonCentre-back |  Leicester | 🏴England | 22 | 24 | 1 | 1 | 10.8 | 29▲81.4%↩ | 61▼2.3%↩ |
| B. NegroCentre-back |  Almagro | 🇦🇷Argentina | 29 | 12 | 1 | 0 | 2.3 | 10▼44.4%↩ | 24▼50.6%↩ |
| B. NdukaCentre-back |  JEF United Chiba | 🇯🇵Japan | 30 | 3 | 0 | 0 | 2.7 | 3▼93.3%↩ | 33▲1.2%↩ |
| B. NdiayeCentral midfielder |  Gaziantep FK | 🇸🇳Senegal | 36 | 12 | 0 | 1 | 1.2 | 6▼81.7% | 8▼53.4% |
| B. NdiayeCentre-back |  Pharco | 🇸🇳Senegal | 22 | 28 | 3 | 1 | 5.9 | 29 | 38 |
| B. NdeziDefensive midfielder |  Dijon | 🏳️ | 25 | 9 | 0 | 1 | 20.5 | 21 | 55 |
| B. NavarroCentral midfielder |  Everton de Vina | 🇨🇱Chile | 22 | 2 | 0 | 0 | 1 | 1 | 19 |
| B. NatchoCentre-forward |  FK Partizan | 🇮🇱Israel | 38 | 32 | 6 | 6 | 0.4 | 24 | 6 |
| B. NastaCentre-forward |  San Miguel | 🇦🇷Argentina | 33 | 16 | 3 | 0 | 1.3 | 17 | 13 |
| B. NashixwaCentral midfielder | Richards Bay | 🇳🇦Namibia | 24 | 12 | 0 | 0 | 1.2 | 10 | 1 |
| B. NagyCentral midfielder | Ferencvarosi TC | 🇭🇺Hungary | 26 | 29 | 2 | 4 | 5.1 | 24 | 36 |
| B. NagelCentral midfielder | Twente | 🏳️ | 17 | 0 | 0 | 0 | 18.9 | 0 | 57 |
| B. NagelCentral midfielder | Twente | 🇳🇱Netherlands | 19 | 0 | 0 | 0 | 21.4 | 0 | 57 |
| B. NadirCentral midfielder |  Hamburger SV | 🇫🇷France | 22 | 3 | 0 | 0 | 36.2 | 12▲0.9%↩ | 72▲2%↩ |
| B. MykhailichenkoFull-back | Polessya | 🇺🇦Ukraine | 29 | 8 | 0 | 1 | 1.9 | 42±0% | 26±0% |
| B. MurilloFull-back |  Envigado | 🇨🇴Colombia | 22 | 11 | 0 | 0 | 1.6 | 8 | 23 |
| B. MunongoDefensive midfielder |  Metz | 🏳️ | 15 | 8 | 0 | 0 | 14.7 | 5±0% | 65±0% |
| B. MumbaAttacking midfielder |  Huddersfield | 🏴England | 25 | 7 | 1 | 1 | 9.7 | 9▼72.1%↩ | 52▲2.4%↩ |
| B. MuldersAttacking midfielder |  Jong PSV U21 | 🇳🇱Netherlands | 19 | 9 | 1 | 2 | 12.4 | 14▲961.5% | 47±0% |
| B. MrvaljevicWinger | Podbrezová | 🏳️ | 20 | 12 | 0 | 0 | 2.7 | 0 | 27 |
| B. MrozekGoalkeeper | Udinese | 🇵🇱Poland | 26 | 33 | 0 | 0 | 32.5 | 25▼44.4%↩ | 39▼10.2%↩ |
| B. Moussiti-OkoCentre-forward |  FC Gifu | 🇨🇬Congo | 31 | 8 | 1 | 1 | 0.4 | 0 | 9▼71.3%↩ |
