| S. LongoDefensive midfielder | Belgrano Cordoba | 🇦🇷Argentina | 28 | 0 | 0 | 5.3 | 13▼36.8% | 33▼6.7% |
| S. LongstaffCentral midfielder | Leeds | 🏴England | 28 | 2 | 2 | 39.5 | 26▲195.5%↩ | 55▼16.2%↩ |
| S. LønningGoalkeeper | Egersund | 🇳🇴Norway | 23 | 0 | 0 | 3.1 | 0▼100%↩ | 27▼13%↩ |
| S. Lopes CabralWinger | Estrela Calheta | 🇳🇱Netherlands | 23 | 7 | 5 | 25.2 | 40▲263.3%↩ | 66▲52%↩ |
| S. LópezWinger | Tigre | 🇦🇷Argentina | 20 | 0 | 2 | 12.1 | 13▲47.8%↩ | 54▲9.9%↩ |
| S. LópezCentral midfielder | Banfield | 🇦🇷Argentina | 28 | 2 | 4 | 11.6 | 53▲120.4% | 44▲22.9% |
| S. LópezDefensive midfielder | Internacional de Bogota | 🇨🇴Colombia | 24 | 0 | 0 | 1.5 | 3 | 21 |
| S. LópezGoalkeeper | Los Andes | 🇦🇷Argentina | 40 | 0 | 0 | 0.3 | 11 | 4 |
| S. LorenzCentre-back | FC Ingolstadt 04 | 🇩🇪Germany | 29 | 3 | 0 | 3.4 | 20▲81.8% | 29▼13.6% |
| S. LoricCentre-back | 1. FC Magdeburg | 🇫🇷France | 26 | 0 | 0 | 15.4 | 0▼100% | 40▼25.2% |
| S. LoubaoCentre-forward | Sochaux | 🇫🇷France | 20 | 0 | 0 | 4.4 | 0 | 34 |
| S. LovrićDefensive midfielder | Hellas Verona | 🇸🇮Slovenia | 28 | 0 | 1 | 16.7 | 10▼72.5%↩ | 45▼36.7%↩ |
| S. LtaiefCentral midfielder | Sparta Rotterdam | 🇹🇳Tunisia | 26 | 1 | 0 | 23.5 | 9▼25.9%↩ | 51▼17.4%↩ |
| S. LujánAttacking midfielder | Atletico Mitre | 🇦🇷Argentina | 24 | 2 | 0 | 6 | 5 | 35 |
| S. LukicAttacking midfielder | FC Tulsa | 🇷🇸Serbia | 30 | 2 | 0 | 0.9 | 6 | 15 |
| S. LukićDefensive midfielder | Fulham | 🇷🇸Serbia | 29 | 1 | 2 | 33.3 | 30▼9.8% | 51▼24.9% |
| S. LukisaWinger | RSC Anderlecht II | 🇧🇪Belgium | 21 | 4 | 1 | 7.6 | 15 | 42▼22.8%↩ |
| S. LunaCentre-back | Quilmes | 🇦🇷Argentina | 21 | 0 | 0 | 5.3 | 0 | 34 |
| S. LungGoalkeeper | Universitatea Craiova | 🇷🇴Romania | 37 | 0 | 0 | 0.1 | 6▼47.3%↩ | 3▼87.4%↩ |
| S. LupertoCentre-back | Cagliari | 🇮🇹Italy | 29 | 1 | 1 | 18.7 | 33▲12.3% | 55▼19.5% |
| S. LuşFull-back | Keçiörengücü | 🇹🇷Türkiye | 25 | 0 | 1 | 4.9 | 7 | 33 |
| S. LuthuliCentre-forward | Magesi | 🏳️ | 24 | 1 | 3 | 0 | 8 | 1 |
| S. LuthuliCentral midfielder | Siwelele | 🇿🇦South Africa | 31 | 0 | 0 | 0 | 2 | 1 |
| S. LynenDefensive midfielder | Werder Bremen | 🇧🇪Belgium | 27 | 0 | 0 | 38.1 | 36▼14% | 64▼18.9% |
| S. M. AydinDefensive midfielder | Hatayspor | 🏳️ | 17 | 0 | 0 | 3.4 | 2 | 32 |
| S. M'BakataCentre-back | Gaziantep FK | 🇫🇷France | 28 | 0 | 0 | 3.4 | 0▼99.3% | 25▼34.3% |
| S. MaasCentre-back | Den Bosch | 🇳🇱Netherlands | 25 | 1 | 0 | 14.6 | 15▼39.7% | 50▼3.7% |
| S. MabeleAttacking midfielder | Orbit College | 🇿🇦South Africa | 0 | 1 | 1 | 0 | 7 | 2 |
| S. MabenaWinger | Mamelodi Sundowns | 🇿🇦South Africa | 19 | 0 | 0 | 0 | 0 | 2 |
| S. MacDonaldGoalkeeper | Newport County | 🏴England | 29 | 0 | 0 | 0.8 | 0 | 14 |
| S. MachinoCentre-forward | Borussia Mönchengladbach | 🇯🇵Japan | 26 | 3 | 1 | 36.9 | 17▼64.1%↩ | 62▼18.4%↩ |
| S. MackieCentre-back | Falkirk | 🏴Scotland | 27 | 0 | 0 | 6.4 | 0▼100%↩ | 29▼30.4%↩ |
| S. MadejskiGoalkeeper | Cracovia Krakow | 🇵🇱Poland | 29 | 0 | 0 | 3.5 | 42▲917.1% | 27±0% |
| S. MadonselaCentre-back | Golden Arrows | 🏳️ | 0 | 0 | 0 | 0 | 2 | 2 |
| S. MadunaCentral midfielder | TS Galaxy | 🇿🇦South Africa | 26 | 1 | 4 | 0 | 26 | 2 |
| S. MaedaAttacking midfielder | Fujieda MYFC | 🇯🇵Japan | 24 | 1 | 0 | 6.1 | 3 | 34 |
| S. MagaqaDefensive midfielder | Magesi | 🇿🇦South Africa | 27 | 0 | 0 | 0 | 1 | 1 |
| S. MagassaDefensive midfielder | West Ham | 🇫🇷France | 22 | 1 | 0 | 82.1 | 19▼7.9%↩ | 72▼2.8%↩ |
| S. MagawanaCentral midfielder | Durban City | 🇿🇦South Africa | 27 | 3 | 4 | 0 | 21 | 1 |
| S. MagidigidiWinger | Beerschot VA | 🇿🇦South Africa | 21 | 0 | 0 | 7 | 0 | 39 |
| S. MagnottaCentre-forward | Tristan Suarez | 🇦🇷Argentina | 23 | 0 | 0 | 5.7 | 0 | 33 |
| S. MagnússonCentre-forward | Brann | 🇮🇸Iceland | 26 | 0 | 0 | 5.3 | 0▼100% | 29▼17% |
| S. MagoolaGoalkeeper | Richards Bay | 🇺🇬Uganda | 31 | 0 | 0 | 0 | 5 | 1 |
| S. MahlanguAttacking midfielder | Durban City | 🇿🇦South Africa | 31 | 0 | 0 | 0 | 0 | 1 |
| S. MaikumaCentre-back | AZ Alkmaar | 🇯🇵Japan | 28 | 0 | 0 | 10.2 | 1▼97.2% | 37▼39% |
| S. MailatCentre-forward | FC Botosani | 🇷🇴Romania | 28 | 15 | 5 | 3.5 | 46 | 28 |
| S. MajolaCentre-back | Magesi | 🇿🇦South Africa | 23 | 0 | 0 | 0 | 0 | 1 |
| S. MakanjuolaCentre-forward | FK Jablonec | 🇳🇬Nigeria | 25 | 0 | 0 | 0 | 0 | 1 |
| S. MakarovCentral midfielder | Rotor Volgograd | 🇷🇺Russia | 29 | 0 | 0 | 0.5 | 2▼71.2%↩ | 13▼31.1%↩ |
| S. MakgalakaCentral midfielder | Sekhukhune United | 🏳️ | 0 | 0 | 0 | 0 | 0 | 2 |
| S. MakhubelaCentral midfielder | Polokwane City | 🇿🇦South Africa | 24 | 0 | 0 | 0 | 0 | 1 |
| S. MalivhaCentral midfielder | Sekhukhune United | 🇿🇦South Africa | 25 | 0 | 0 | 0 | 0 | 1 |
| S. MalkoçoğluDefensive midfielder | Trabzonspor | 🇹🇷Türkiye | 21 | 0 | 0 | 8.9 | 3▲34.8% | 43▲0.5% |
| S. MaloneFull-back | Crawley Town | 🏴England | 35 | 1 | 1 | 0.4 | 9▲104.3%↩ | 7▼31.2%↩ |
| S. MamatsashviliFull-back | Sirius | 🇬🇪Georgia | 23 | 2 | 0 | 4.3 | 10▲438.9% | 34▲12.8% |
| S. MambaAttacking midfielder | SSV Ulm 1846 | 🇩🇪Germany | 32 | 1 | 0 | 0.9 | 3▼49.1%↩ | 11▼72.7%↩ |
| S. MamboCentre-back | Grenoble | 🇫🇷France | 27 | 1 | 0 | 17.5 | 28▲16.1%↩ | 45▼18.6%↩ |
| S. MandeyCentral midfielder | West Brom | 🏳️ | 19 | 0 | 0 | 20 | 0 | 54 |
| S. ManéWinger | Al-Nassr | 🇸🇳Senegal | 34 | 10 | 6 | 3 | 47▼29.9% | 20▼35.4% |
| S. MangiapocoGoalkeeper | Juventus | 🇮🇹Italy | 22 | 0 | 0 | 37.9 | 0 | 65 |
| S. MannsverkCentral midfielder | Sparta Praha | 🇳🇴Norway | 24 | 0 | 1 | 0 | 8▼21.9%↩ | 2▼97.3%↩ |
| S. ManojlovićGoalkeeper | Radnicki NIS | 🇷🇸Serbia | 23 | 0 | 0 | 6.2 | 10 | 39 |
| S. MaraCentre-forward | Auxerre | 🇫🇷France | 24 | 3 | 2 | 40.5 | 20▲123.6%↩ | 70▼2.7%↩ |
| S. MarchCentral midfielder | Brighton | 🏴England | 32 | 0 | 0 | 10.3 | 1▼72.2% | 21▼35.2% |
| S. MarcichFull-back | Lanus | 🇦🇷Argentina | 28 | 1 | 1 | 11.1 | 49▼19% | 42▼3.3% |
| S. MarfortCentre-forward | Racing Cordoba | 🇦🇷Argentina | 23 | 0 | 0 | 5.6 | 0 | 32 |
| S. MarinoWinger | SC Paderborn 07 | 🇩🇪Germany | 22 | 6 | 1 | 22.5 | 25▲235.6%↩ | 62▲60.7%↩ |
| S. MariscalDefensive midfielder | Santos Laguna | 🇲🇽Mexico | 23 | 0 | 0 | 11.1 | 12▼17.2% | 43▼6.3% |
| S. MarklundCentral midfielder | Ostersunds FK | 🇸🇪Sweden | 26 | 0 | 1 | 1.8 | 7▼63% | 22▼18.1% |
| S. MarkovićCentre-back | Slovan Bratislava | 🇷🇸Serbia | 26 | 1 | 0 | 3.2 | 10 | 28 |
| S. MarkovićCentral midfielder | OFK Beograd | 🇷🇸Serbia | 35 | 0 | 0 | 0.3 | 1 | 6 |
| S. MarquesFull-back | Grasshoppers | 🇨🇭Switzerland | 21 | 1 | 3 | 7.2 | 7 | 41 |
| S. MartínezCentral midfielder | Godoy Cruz | 🇦🇷Argentina | 22 | 0 | 0 | 5.6 | 0 | 34 |
| S. Martinsson NgoualiDefensive midfielder | IF Brommapojkarna | 🇬🇦Gabon | 34 | 0 | 0 | 0.2 | 3▼85% | 5▼48% |
| S. MaruyamaCentre-back | Gainare Tottori | 🇯🇵Japan | 27 | 1 | 0 | 1.9 | 11 | 22 |
| S. MarzoCentre-back | Liège | 🇧🇪Belgium | 35 | 0 | 0 | 0.4 | 0▼96.5% | 6▼44.5% |
| S. MasekoCentral midfielder | Durban City | 🇿🇦South Africa | 0 | 4 | 2 | 0 | 23 | 2 |
| S. MashininiCentral midfielder | Polokwane City | 🏳️ | 22 | 0 | 0 | 0 | 2 | 2 |
| S. MasudaCentre-forward | Osaka | 🇯🇵Japan | 27 | 3 | 2 | 2 | 13 | 23 |
| S. MasudaCentre-back | Tochigi City | 🇯🇵Japan | 32 | 0 | 0 | 0.3 | 0 | 8 |
| S. MathisenCentre-forward | Sandefjord | 🏳️ | 20 | 2 | 0 | 6 | 14 | 39 |
| S. MathisenCentre-forward | Sandefjord | 🇳🇴Norway | 21 | 1 | 1 | 6.1 | 7 | 38▲9.3% |
| S. MatsubaraGoalkeeper | Parceiro Nagano | 🇯🇵Japan | 23 | 0 | 0 | 2.3 | 9 | 27 |
| S. MatsubaraGoalkeeper | Mito Hollyhock | 🇯🇵Japan | 33 | 0 | 0 | 1 | 12 | 10 |
| S. MatsukiCentre-forward | Fujieda MYFC | 🇯🇵Japan | 29 | 0 | 0 | 1.9 | 0 | 19 |
| S. MatsumuraCentre-back | Shonan Bellmare | 🇯🇵Japan | 22 | 0 | 0 | 11.5 | 9▲443.7% | 44▲2.3% |
| S. MavididiCentral midfielder | Leicester | 🏴England | 28 | 3 | 1 | 13.4 | 29▲37.4% | 46▼33.4% |
| S. MayWinger | Livingston | 🏴Scotland | 33 | 2 | 2 | 1.8 | 14▲136.7%↩ | 15▼33.3%↩ |
| S. MayoAttacking midfielder | Internacional de Bogota | 🇨🇴Colombia | 23 | 3 | 2 | 1.9 | 15 | 26 |
| S. MazzaferroCentre-back | Atlanta United FC | 🇨🇦Canada | 24 | 0 | 0 | 6.3 | 0 | 33 |
| S. MazziniGoalkeeper | Carrarese | 🇮🇹Italy | 27 | 0 | 0 | 14.8 | 0 | 37 |
| S. MbangulaAttacking midfielder | Werder Bremen | 🇧🇪Belgium | 22 | 3 | 2 | 42 | 20▲16.6%↩ | 74▼7%↩ |
| S. MbheleDefensive midfielder | Marumo Gallants | 🇿🇦South Africa | 27 | 1 | 0 | 0 | 8 | 1 |
| S. MbuleCentral midfielder | Orlando Pirates | 🇿🇦South Africa | 28 | 0 | 0 | 0 | 3 | 1 |
| S. McCallumFull-back | Sheffield Utd | 🏴England | 25 | 1 | 1 | 26.2 | 15▼32% | 57▼11% |
| S. McCoulskyCentre-forward | Harrogate Town | 🏴England | 29 | 3 | 2 | 1.1 | 12 | 18▼27%↩ |
| S. McDermottGoalkeeper | Molde | 🇮🇪Republic of Ireland | 33 | 0 | 1 | 0.5 | 5±0% | 8▼42.1% |
| S. MchindraGoalkeeper | Toulouse | 🇫🇷France | 21 | 0 | 0 | 32.5 | 0 | 62 |
| S. McIllhattonCentral midfielder | Birmingham Legion | 🇦🇺Australia | 28 | 0 | 0 | 1.4 | 2 | 19 |
| S. McinekaCentre-back | Richards Bay | 🇿🇦South Africa | 29 | 0 | 2 | 0 | 30 | 1 |