| M. SiseCentre-forward | IK brage | 🇩🇰Denmark | 23 | 28 | 4 | 0 | 2.1 | 12 | 26 |
| M. SissakoCentral midfielder | IMT Novi Beograd | 🇲🇱Mali | 26 | 25 | 0 | 1 | 5.5 | 14▲226.2%↩ | 35▼28.7%↩ |
| M. SissokoDefensive midfielder | Panathinaikos | 🇫🇷France | 37 | 4 | 0 | 0 | 0.2 | 2▼96%↩ | 2▼89.5%↩ |
| M. ŠitumFull-back | NK Lokomotiva Zagreb | 🇭🇷Croatia | 34 | 17 | 0 | 0 | 0.3 | 5▼72.9%↩ | 7▼70.2%↩ |
| M. SivisFull-back | FC Orenburg | 🇫🇷France | 28 | 9 | 0 | 2 | 2.6 | 29▲3.9%↩ | 25▼1.6%↩ |
| M. SjøengGoalkeeper | Start | 🇳🇴Norway | 24 | 2 | 0 | 0 | 5.9 | 13▲165.3%↩ | 42▲12.8%↩ |
| M. SjølstadFull-back | Randers FC | 🇳🇴Norway | 26 | 11 | 0 | 1 | 7.2 | 14▲83.8%↩ | 37▲24.4%↩ |
| M. SkelinCentre-back | HNK Hajduk Split | 🇭🇷Croatia | 20 | 4 | 0 | 0 | 3.9 | 4 | 34 |
| M. SkóraśCentre-forward | Lens | 🇵🇱Poland | 26 | 6 | 0 | 1 | 33.8 | 48▲12.8%↩ | 52▲4.4%↩ |
| M. ŠkriniarCentre-back | Fenerbahçe | 🇸🇰Slovakia | 31 | 8 | 1 | 0 | 4 | 31±0% | 26±0% |
| M. SkrzypczakFull-back | Lech Poznan | 🇵🇱Poland | 26 | 7 | 0 | 1 | 4.8 | 13▼32.4% | 37▲8.3% |
| M. ŠkvarkaDefensive midfielder | Žilina | 🇸🇰Slovakia | 34 | 2 | 0 | 0 | 0.2 | 1▼86%↩ | 6▼72%↩ |
| M. SlavíčekGoalkeeper | AS Trencin | 🇸🇰Slovakia | 23 | 0 | 0 | 0 | 3.2 | 0 | 28 |
| M. Smarra VargasCentral midfielder | Deportivo Riestra | 🇦🇷Argentina | 27 | 5 | 0 | 0 | 8.3 | 2 | 31 |
| M. SmetsCentre-back | Genk | 🇧🇪Belgium | 22 | 7 | 0 | 0 | 16 | 41▲7.3% | 61▼0.8% |
| M. SmitCentre-forward | Stoke City | 🇳🇱Netherlands | 23 | 6 | 2 | 0 | 25 | 12▼58%↩ | 58▼12.1%↩ |
| M. SmithDefensive midfielder | Stevenage | 🏴England | 26 | 4 | 0 | 0 | 7.4 | 26±0% | 43▲7.7%↩ |
| M. SmithCentral midfielder | Newport County | 🏴Wales | 26 | 5 | 0 | 0 | 2.5 | 0▼97.2% | 25±0% |
| M. SmithCentre-forward | Mansfield Town | 🏴England | 35 | 8 | 3 | 1 | 1.2 | 12▼12.2%↩ | 16±0% |
| M. SmitsCentral midfielder | De Graafschap | 🇧🇪Belgium | 21 | 2 | 0 | 0 | 11.5 | 0▼100% | 51±0% |
| M. SmiyanCentre-back | Veres Rivne | 🇺🇦Ukraine | 24 | 8 | 0 | 0 | 5.3 | 11±0% | 34±0% |
| M. SmolenskiAttacking midfielder | Botev Vratsa | 🇧🇬Bulgaria | 23 | 30 | 2 | 1 | 3.5 | 9 | 30 |
| M. SoaresCentral midfielder | Lens | 🏳️ | 16 | 4 | 0 | 0 | 25.2 | 2±0% | 74±0% |
| M. SoboczynskiWinger | Rosenborg | 🏳️ | 19 | 3 | 0 | 0 | 5.2 | 0 | 36 |
| M. SöderbäckDefensive midfielder | Kalmar FF | 🇫🇮Finland | 22 | 23 | 0 | 2 | 5.2 | 26 | 35 |
| M. SofianosWinger | Panserraikos | 🇬🇷Greece | 22 | 12 | 0 | 0 | 4.7 | 0▼100% | 31▼12.5% |
| M. SofoDefensive midfielder | New York Red Bulls | 🇬🇭Ghana | 22 | 23 | 1 | 1 | 6.8 | 15▼22.9% | 42▼4.6% |
| M. SoisaloAttacking midfielder | Puskas Academy | 🇫🇮Finland | 28 | 22 | 0 | 1 | 1.7 | 4▲1100%↩ | 22▼51.7%↩ |
| M. SolCentre-forward | İstanbulspor | 🇹🇷Türkiye | 24 | 8 | 1 | 0 | 4.7 | 6▼51.6% | 35±0% |
| M. SolariCentre-forward | Deportivo Maipu | 🇦🇷Argentina | 24 | 1 | 0 | 0 | 5.5 | 0 | 32 |
| M. SolbakkenAttacking midfielder | Aarhus | 🇳🇴Norway | 26 | 3 | 0 | 1 | 5.9 | 8▼29% | 31▼11.1% |
| M. SoldoCentral midfielder | Sigma Olomouc | 🇭🇷Croatia | 22 | 23 | 3 | 1 | 7.8 | 12 | 38 |
| M. SollbauerCentre-back | Grazer AK | 🇦🇹Austria | 36 | 33 | 0 | 1 | 1.6 | 29▼29.4%↩ | 17▼50.1%↩ |
| M. SolomonAttacking midfielder | West Ham | 🇮🇱Israel | 27 | 11 | 2 | 2 | 25.5 | 20▲72.6%↩ | 60▲11%↩ |
| M. SøndergaardAttacking midfielder | Viborg | 🇩🇰Denmark | 23 | 9 | 3 | 2 | 12.4 | 30▲37.3% | 45▲9.5% |
| M. SonkoWinger | Gent | 🇸🇪Sweden | 21 | 8 | 2 | 1 | 16.9 | 6±0% | 52▲6.3% |
| M. SoometsDefensive midfielder | Start | 🇪🇪Estonia | 26 | 11 | 0 | 0 | 5.3 | 8▲1440% | 31▲27.6% |
| M. SoriaCentre-forward | Club Brugge II | 🏳️ | 16 | 4 | 0 | 0 | 4.9 | 0 | 37 |
| M. SorinolaDefensive midfielder | Plymouth | 🏴England | 25 | 9 | 0 | 0 | 9 | 22±0% | 45±0% |
| M. SosaCentral midfielder | Godoy Cruz | 🇦🇷Argentina | 24 | 11 | 0 | 0 | 6.1 | 4 | 36 |
| M. SosaCentre-forward | Arsenal Sarandi | 🇦🇷Argentina | 25 | 0 | 0 | 0 | 5 | 0 | 29▼35.5%↩ |
| M. ŠotičekCentral midfielder | HNK Hajduk Split | 🇭🇷Croatia | 22 | 28 | 0 | 1 | 5.3 | 8 | 42 |
| M. SotoCentre-back | Huracan | 🇦🇷Argentina | 18 | 2 | 0 | 0 | 8.7 | 0 | 44 |
| M. SoulaAttacking midfielder | Levski Sofia | 🇫🇷France | 28 | 34 | 3 | 5 | 2.2 | 19 | 25 |
| M. SoulasFull-back | Sonderjyske | 🇫🇷France | 27 | 10 | 0 | 1 | 11.2 | 31▼20.1% | 35▼3.1% |
| M. SouléWinger | AS Roma | 🇦🇷Argentina | 23 | 7 | 2 | 1 | 47.3 | 37±0% | 86±0% |
| M. SoumahWinger | Boulogne | 🏳️ | 20 | 5 | 0 | 1 | 17 | 5 | 53 |
| M. SoumanoWinger | NAC Breda | 🇫🇷France | 21 | 10 | 4 | 2 | 15.4 | 23▲23.6% | 62±0% |
| M. SourzacGoalkeeper | Nancy | 🇫🇷France | 34 | 1 | 0 | 0 | 0.9 | 0▼100% | 8▼62.8% |
| M. Southam-HalesCentral midfielder | Bristol Rovers | 🏴Wales | 30 | 1 | 0 | 0 | 0.7 | 0▼94.9% | 15±0% |
| M. SovičAttacking midfielder | FK Košice | 🇸🇰Slovakia | 22 | 21 | 2 | 2 | 3.5 | 11 | 32 |
| M. SowCentre-back | Charleroi | 🇫🇷France | 22 | 6 | 0 | 0 | 15 | 0±0% | 46±0% |
| M. SpasićAttacking midfielder | Radnik Surdulica | 🇷🇸Serbia | 29 | 33 | 5 | 1 | 3.2 | 22 | 28 |
| M. SpenkelinkGoalkeeper | Waalwijk | 🇳🇱Netherlands | 29 | 2 | 0 | 0 | 4.2 | 0▼100% | 39±0% |
| M. SpinaccèCentre-forward | Mantova | 🇮🇹Italy | 20 | 1 | 0 | 0 | 18.3 | 0 | 53 |
| M. Spiten-NysæterCentre-forward | Stromsgodset | 🇳🇴Norway | 21 | 1 | 0 | 0 | 3 | 0 | 29 |
| M. SponselCentre-back | FC Viktoria Köln | 🇩🇪Germany | 24 | 9 | 0 | 0 | 6.7 | 1▼95.1% | 40±0% |
| M. SportielloGoalkeeper | Atalanta | 🇮🇹Italy | 34 | 1 | 0 | 0 | 2.1 | 0 | 11▼47.3%↩ |
| M. SpringfeldtCentre-forward | Sandviken | 🇸🇪Sweden | 30 | 0 | 0 | 0 | 0.4 | 9 | 11▼61.3% |
| M. StajduharGoalkeeper | Real Salt Lake | 🇺🇸USA | 28 | 1 | 0 | 0 | 2.5 | 0▼100%↩ | 23▼29.3%↩ |
| M. StajicCentral midfielder | Brisbane Roar | 🏳️ | 23 | 6 | 0 | 0 | 0.6 | 7 | 17 |
| M. StamatovDefensive midfielder | Septemvri Sofia | 🇧🇬Bulgaria | 27 | 16 | 0 | 1 | 2.5 | 5▼32.9%↩ | 22▼22.8%↩ |
| M. StamenićCentral midfielder | Swansea | 🇳🇿New Zealand | 24 | 11 | 0 | 0 | 29.3 | 9▼74.4% | 68±0% |
| M. ȘtefănescuWinger | Universitatea Cluj | 🇷🇴Romania | 28 | 8 | 0 | 0 | 1.9 | 0 | 26 |
| M. StefaniakCentral midfielder | Erzgebirge Aue | 🇩🇪Germany | 31 | 29 | 3 | 0 | 2.2 | 16▲2.6% | 18▼27.7% |
| M. SteffenCentre-back | Vitesse | 🇳🇱Netherlands | 23 | 8 | 0 | 0 | 13.9 | 2▼90.4% | 50±0% |
| M. SteinwenderCentre-back | VfL Bochum | 🇦🇹Austria | 26 | 8 | 0 | 0 | 18.4 | 44▲9.5%↩ | 53▲23.7%↩ |
| M. StępińskiCentre-forward | Korona Kielce | 🇵🇱Poland | 31 | 10 | 6 | 0 | 2 | 33▲126% | 17±0% |
| M. StevanovicCentral midfielder | FC ST. Gallen | 🇨🇭Switzerland | 24 | 21 | 2 | 1 | 8.2 | 16 | 42 |
| M. StevanovicGoalkeeper | Železničar Pančevo | 🏳️ | 20 | 2 | 0 | 0 | 4.7 | 4 | 35 |
| M. StevanovićAttacking midfielder | Servette FC | 🇧🇦Bosnia and Herzegovina | 36 | 37 | 14 | 7 | 1.8 | 53 | 19 |
| M. StevanovićCentre-back | Maccabi Bnei Raina | 🇷🇸Serbia | 30 | 15 | 1 | 0 | 1.4 | 0 | 16 |
| M. StevensCentre-forward | AFC Wimbledon | 🏴England | 28 | 28 | 9 | 2 | 8.1 | 24▼40% | 32▼3% |
| M. StjepanovićDefensive midfielder | Moreirense | 🇷🇸Serbia | 22 | 6 | 0 | 0 | 18.6 | 23±0% | 65±0% |
| M. StoevCentre-back | Botev Vratsa | 🇧🇬Bulgaria | 27 | 35 | 1 | 0 | 4.9 | 30 | 28 |
| M. StojcevicGoalkeeper | Roda | 🏳️ | 20 | 0 | 0 | 0 | 11.4 | 0 | 45 |
| M. StoltCentre-forward | Kalmar FF | 🇸🇪Sweden | 25 | 6 | 0 | 0 | 3.4 | 0▼100% | 26▲3.6% |
| M. StoychevFull-back | CSKA Sofia | 🇧🇬Bulgaria | 23 | 11 | 0 | 0 | 6.2 | 9 | 29 |
| M. StrikaFull-back | FK Crvena Zvezda | 🏳️ | 16 | 1 | 0 | 1 | 4 | 0 | 39 |
| M. StroeykensCentral midfielder | Anderlecht | 🇧🇪Belgium | 22 | 1 | 0 | 0 | 13.9 | 9±0% | 52▲2.8% |
| M. StryjekGoalkeeper | Kilmarnock | 🇵🇱Poland | 30 | 6 | 0 | 0 | 2.7 | 19▲198.5% | 24▲13.1% |
| M. StrzebońskiDefensive midfielder | Korona Kielce | 🇵🇱Poland | 22 | 7 | 0 | 0 | 4.3 | 2▼65.9% | 31▼8.4% |
| M. StuhlmacherDefensive midfielder | Preußen Münster | 🇩🇪Germany | 24 | 3 | 0 | 0 | 6.3 | 0 | 34 |
| M. SuárezCentre-forward | Union Espanola | 🇦🇷Argentina | 38 | 8 | 1 | 0 | 0.1 | 4▼61.8%↩ | 2▼81.5%↩ |
| M. ŠubertCentre-forward | Mlada Boleslav | 🇨🇿Czechia | 24 | 0 | 1 | 1 | 9 | 6 | 2 |
| M. SubotićDefensive midfielder | NK Lokomotiva Zagreb | 🇭🇷Croatia | 18 | 31 | 0 | 2 | 4.2 | 19 | 41 |
| M. SuchomelDefensive midfielder | Sparta Praha | 🇨🇿Czechia | 24 | 14 | 2 | 0 | 15.3 | 9 | 2 |
| M. SugataCentre-back | Vegalta Sendai | 🇯🇵Japan | 29 | 13 | 1 | 0 | 4 | 24 | 24▼39.6%↩ |
| M. SugimotoGoalkeeper | Kitakyushu | 🇯🇵Japan | 25 | 19 | 0 | 0 | 3.7 | 26 | 27▼33.9%↩ |
| M. SugitaCentral midfielder | Fujieda MYFC | 🇯🇵Japan | 31 | 12 | 2 | 0 | 1.8 | 13 | 16 |
| M. ŠulekFull-back | Ružomberok | 🇸🇰Slovakia | 28 | 11 | 0 | 0 | 1.3 | 0▼98.5%↩ | 18▼44.2%↩ |
| M. SuleymanovCentre-forward | Sporting Kansas City | 🇷🇺Russia | 26 | 24 | 1 | 1 | 6.1 | 12▼35% | 33▼8% |
| M. SullivanCentral midfielder | FC Cincinnati | 🇺🇸USA | 23 | 1 | 0 | 0 | 6.3 | 0 | 34 |
| M. SulznerDefensive midfielder | Wolfsberger AC | 🇦🇹Austria | 23 | 26 | 2 | 2 | 8.4 | 24 | 43 |
| M. SurayAttacking midfielder | GO Ahead Eagles | 🇧🇪Belgium | 25 | 8 | 3 | 2 | 30.3 | 52±0% | 70±0% |
| M. SurzynCentre-back | Pardubice | 🇨🇿Czechia | 29 | 8 | 0 | 0 | 2.8 | 4 | 1 |
| M. SusakWinger | Pendikspor | 🏳️ | 21 | 1 | 0 | 0 | 4.2 | 0▼100%↩ | 35±0% |
| M. SusakWinger | Pendikspor | 🏳️ | 21 | 2 | 0 | 0 | 4.2 | 0 | 31 |
| M. SuttonGoalkeeper | Perth Glory | 🇦🇺Australia | 26 | 26 | 0 | 0 | 0.7 | 6 | 18 |
| M. SuzukiCentre-forward | Tochigi City | 🇯🇵Japan | 32 | 22 | 2 | 1 | 2.3 | 19▼26.6%↩ | 22▼28.7%↩ |