| E. NicolosiCentre-back | Palermo | 🇮🇹Italy | 20 | 0 | 0 | 0 | 18.4 | 0 | 54 |
| E. NielsenFull-back | Kongsvinger | 🇩🇰Denmark | 26 | 14 | 1 | 1 | 3.6 | 18▲384.2% | 31▲2% |
| E. NikolaouCentral midfielder | Panetolikos | 🇬🇷Greece | 22 | 17 | 0 | 0 | 5.4 | 3▲83.3% | 33▼6% |
| E. NketiahWinger | Crystal Palace | 🏴England | 27 | 4 | 0 | 1 | 64.6 | 8±0% | 56±0% |
| E. NnamaniWinger | Kalmar FF | 🇩🇰Denmark | 24 | 13 | 0 | 0 | 3.5 | 0 | 27▲19.1% |
| E. NoriegaCentral midfielder | Gremio | 🇵🇪Peru | 24 | 21 | 1 | 1 | 32 | 33▲263.3% | 64▲6% |
| E. NuamahWinger | Lyon | 🇬🇭Ghana | 22 | 4 | 3 | 1 | 43 | 0 | 63±0% |
| E. NwaneriCentral midfielder | Borussia Dortmund | 🏴England | 19 | 3 | 0 | 0 | 35.2 | 0▼100%↩ | 76▲0.5%↩ |
| E. NwekeCentre-forward | Smouha SC | 🏳️ | 19 | 2 | 0 | 0 | 3.2 | 0 | 31 |
| E. NylandCentral midfielder | Kristiansund BK | 🇳🇴Norway | 19 | 0 | 0 | 0 | 4.9 | 0 | 34 |
| E. O'ConnellCentre-back | Stockport County | 🇮🇪Republic of Ireland | 31 | 7 | 0 | 0 | 1.9 | 9±0% | 21±0% |
| E. OcampoCentral midfielder | Rosario Central | 🇦🇷Argentina | 22 | 5 | 0 | 0 | 9.1 | 3▼76.1% | 36▼24.5% |
| É. OcampoFull-back | Vancouver Whitecaps | 🇨🇴Colombia | 22 | 23 | 2 | 1 | 14.3 | 54▲45.8% | 50▲6.2% |
| E. OdedeWinger | Lommel United | 🇳🇬Nigeria | 19 | 10 | 0 | 1 | 14.5 | 3 | 57 |
| E. ØdegaardGoalkeeper | KFUM Oslo | 🇳🇴Norway | 27 | 11 | 0 | 0 | 5.7 | 14▲314.7% | 31▲5.1% |
| E. OgbuCentral midfielder | Baník Ostrava | 🇳🇬Nigeria | 21 | 0 | 0 | 0 | 7.5 | 0 | 1 |
| E. ÖğrüceWinger | Bodrum FK | 🇹🇷Türkiye | 19 | 6 | 0 | 0 | 3.8 | 0 | 33 |
| E. OjedaCentre-forward | Huracan | 🇦🇷Argentina | 28 | 20 | 0 | 2 | 5.8 | 10▼60.6% | 36▲0.6% |
| E. ÓlafssonGoalkeeper | FC Midtjylland | 🇮🇸Iceland | 26 | 9 | 0 | 0 | 7.8 | 16▼29.9% | 39▼5.3% |
| E. OliveraCentre-back | Santa Fe | 🇦🇷Argentina | 36 | 42 | 1 | 0 | 0.3 | 35▼6.2%↩ | 10▼65.7%↩ |
| E. OlivieriCentre-back | Modena | 🇮🇹Italy | 20 | 0 | 0 | 0 | 18.1 | 0 | 53 |
| E. OlssonFull-back | Panetolikos | 🇸🇪Sweden | 23 | 8 | 0 | 1 | 5.3 | 3▼84.5%↩ | 32▼17.5%↩ |
| E. ÓmarssonCentre-forward | Meizhou Kejia | 🇮🇸Iceland | 31 | 14 | 4 | 2 | 1 | 19▼47.7%↩ | 14▼69.8%↩ |
| E. OparaCentre-forward | Guimaraes | 🇳🇬Nigeria | 21 | 14 | 2 | 1 | 13.8 | 11 | 39 |
| E. OrbeCentre-back | Estudiantes L.P. | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 10.6 | 0 | 44 |
| E. OronaCentral midfielder | Santos Laguna | 🇲🇽Mexico | 27 | 4 | 0 | 0 | 8.2 | 11±0% | 30▼16.2%↩ |
| E. OrtakayaCentre-back | Kocaelispor | 🇹🇷Türkiye | 22 | 4 | 0 | 0 | 9.3 | 11±0% | 43▲3.1%↩ |
| E. OsamaCentre-back | Zamalek SC | 🏳️ | 0 | 3 | 0 | 0 | 1 | 9 | 16 |
| E. OsenbrochAttacking midfielder | Aalesund | 🏳️ | 21 | 19 | 5 | 4 | 10.5 | 40 | 45 |
| E. OshoFull-back | Reading | 🏴England | 20 | 2 | 0 | 0 | 7.6 | 0 | 40▼3.2% |
| E. OtienoDefensive midfielder | Raków Częstochowa | 🇰🇪Kenya | 29 | 3 | 0 | 0 | 1.4 | 1±0% | 18±0% |
| E. OtooFull-back | Rotherham | 🏴Scotland | 24 | 7 | 1 | 1 | 3.3 | 5 | 30 |
| E. OttesenCentral midfielder | Colo Colo | 🇨🇱Chile | 23 | 0 | 0 | 0 | 1.1 | 0 | 19 |
| E. OviedoCentral midfielder | Racing Cordoba | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 4.9 | 0 | 34 |
| E. OwusuCentral midfielder | Erzurumspor FK | 🇬🇭Ghana | 28 | 5 | 0 | 0 | 3.7 | 26±0% | 55±0% |
| E. OwusuDefensive midfielder | FC ST. Gallen | 🇮🇹Italy | 21 | 5 | 0 | 0 | 6.6 | 2 | 38 |
| E. ÖzkanAttacking midfielder | Ostersunds FK | 🇸🇪Sweden | 23 | 24 | 1 | 0 | 2 | 1▲12.5%↩ | 26▼14.6%↩ |
| E. ÖzkayımoğluWinger | Boluspor | 🇹🇷Türkiye | 25 | 4 | 0 | 0 | 4.3 | 0 | 28▼26.6%↩ |
| E. OzunaCentral midfielder | Ferro Carril Oeste | 🇦🇷Argentina | 30 | 12 | 0 | 0 | 1.8 | 0 | 21 |
| E. PalaciosDefensive midfielder | Ipswich | 🇦🇷Argentina | 27 | 4 | 0 | 0 | 65.2 | 14±0% | 56±0% |
| E. Palmer-BrownCentre-back | Panathinaikos | 🇺🇸USA | 29 | 17 | 0 | 0 | 4.3 | 20▲512.1% | 24▼7.7% |
| E. PaniccoGoalkeeper | Nashville SC | 🇺🇸USA | 29 | 0 | 0 | 0 | 2 | 0▼100% | 19▼37.9% |
| E. PantelakisCentre-back | Larisa | 🇬🇷Greece | 31 | 15 | 0 | 0 | 1.1 | 5▼73.3%↩ | 16▼33.2%↩ |
| E. PanyaCentral midfielder | Ehime FC | 🇹🇭Thailand | 26 | 3 | 0 | 0 | 1.8 | 0▼100%↩ | 27▼32.2%↩ |
| E. PapGoalkeeper | Csikszereda | 🇷🇴Romania | 32 | 36 | 0 | 0 | 1.3 | 16 | 18 |
| E. PapaDefensive midfielder | FC Botosani | 🇦🇱Albania | 33 | 26 | 1 | 4 | 0.7 | 19 | 10 |
| E. PapazoisGoalkeeper | Panetolikos | 🇬🇷Greece | 19 | 0 | 0 | 0 | 4.3 | 0 | 33 |
| E. PardoCentre-back | Llaneros | 🇨🇴Colombia | 20 | 1 | 0 | 0 | 1.4 | 0 | 22 |
| E. ParkhomenkoCentre-back | CSKA 1948 | 🇧🇾Belarus | 23 | 14 | 0 | 0 | 4 | 10 | 30 |
| E. ParnisariCentre-back | San Martin Tucuman | 🇦🇷Argentina | 36 | 14 | 0 | 0 | 0.9 | 21 | 11 |
| E. PartidaCentre-back | Club Queretaro | 🇲🇽Mexico | 28 | 3 | 0 | 0 | 4.5 | 1 | 27 |
| E. PatoulidisCentral midfielder | Sandefjord | 🇧🇪Belgium | 25 | 21 | 4 | 0 | 11.7 | 35▲0.6% | 42▼10.6% |
| E. PavezDefensive midfielder | Colo Colo | 🇨🇱Chile | 36 | 22 | 0 | 0 | 0.2 | 12 | 7 |
| E. PecorinoWinger | Catanzaro | 🇮🇹Italy | 25 | 4 | 0 | 0 | 18.1 | 37▲20.4%↩ | 59±0% |
| E. Pedro VangaCentral midfielder | Estrela | 🇫🇷France | 20 | 2 | 0 | 0 | 16.9 | 0 | 51 |
| E. PekdemirAttacking midfielder | Pendikspor | 🇹🇷Türkiye | 19 | 4 | 0 | 1 | 4.2 | 0 | 33 |
| E. Peña ZaunerCentre-forward | Maritimo | 🇻🇪Venezuela | 26 | 18 | 1 | 0 | 17.9 | 3▼63.7%↩ | 39▼15.5%↩ |
| E. PendletonCentre-back | Loudoun United | 🇺🇸USA | 19 | 5 | 0 | 0 | 2.7 | 0 | 28 |
| E. PeraltaCentre-forward | Argentinos JRS | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 10.8 | 0 | 40 |
| E. PereiraCentral midfielder | Nice | 🇫🇷France | 19 | 2 | 0 | 0 | 29.5 | 1±0% | 62±0% |
| E. PeretzCentral midfielder | Hapoel Beer Sheva | 🇮🇱Israel | 29 | 34 | 6 | 3 | 5 | 37 | 30 |
| E. PereyraFull-back | Barracas Central | 🇦🇷Argentina | 27 | 22 | 0 | 0 | 11.1 | 25▼14.7%↩ | 36▼8.4%↩ |
| E. PerezCentral midfielder | Racing Club | 🏳️ | 17 | 1 | 0 | 0 | 8.1 | 0 | 44 |
| E. PerezAttacking midfielder | Louisville City | 🇺🇸USA | 27 | 15 | 2 | 3 | 4.6 | 15▲150%↩ | 27▼27.6%↩ |
| E. PerezCentre-forward | Alianza Valledupar | 🏳️ | 19 | 0 | 0 | 0 | 1.3 | 0 | 23 |
| E. PérezDefensive midfielder | Deportivo Maipu | 🇦🇷Argentina | 40 | 24 | 0 | 0 | 0.8 | 28▲35.7%↩ | 11▲9.8%↩ |
| E. PérezWinger | Club Queretaro | 🇲🇽Mexico | 33 | 3 | 0 | 0 | 0.8 | 3±0% | 9▼11.3% |
| E. PettersenCentral midfielder | Sandefjord | 🇳🇴Norway | 20 | 18 | 2 | 1 | 8.2 | 29▲118.3% | 43▲2.7% |
| E. PieragnoloCentre-back | Sassuolo | 🇮🇹Italy | 23 | 1 | 0 | 0 | 38.8 | 1▼96.2%↩ | 62▼9.8%↩ |
| E. PihlströmWinger | FC Lugano | 🇸🇪Sweden | 20 | 13 | 0 | 0 | 6.5 | 0▼100%↩ | 39▲30%↩ |
| E. PinnockCentre-back | Coventry | 🇯🇲Jamaica | 33 | 4 | 0 | 0 | 7.5 | 6±0% | 17±0% |
| E. PíoCentral midfielder | Colegiales | 🇦🇷Argentina | 37 | 0 | 0 | 0 | 0.1 | 0 | 2 |
| E. PitakDefensive midfielder | Slavia Praha | 🏳️ | 19 | 1 | 0 | 0 | 7.1 | 0 | 2 |
| E. PletinckxCentre-back | OH Leuven | 🇧🇪Belgium | 25 | 6 | 0 | 0 | 14.4 | 36±0% | 56▼5% |
| E. PliccoCentral midfielder | Parma | 🇮🇹Italy | 19 | 2 | 0 | 0 | 31.9 | 1 | 65 |
| E. PogostnovCentre-back | Lokomotiv | 🇷🇺Russia | 22 | 2 | 0 | 0 | 2.6 | 4±0% | 29±0% |
| E. PokuWinger | Beşiktaş | 🇳🇱Netherlands | 22 | 3 | 0 | 0 | 8.9 | 35▲3%↩ | 80▲0.5%↩ |
| E. PokuWinger | Almere City FC | 🇳🇱Netherlands | 21 | 7 | 3 | 2 | 15 | 35±0% | 59±0% |
| E. PolatCentre-forward | Boluspor | 🇹🇷Türkiye | 24 | 1 | 0 | 0 | 4.2 | 0 | 28 |
| E. PonceCentre-forward | Elche | 🇦🇷Argentina | 29 | 17 | 0 | 1 | 9.6 | 6▼83.2%↩ | 27▼11.1%↩ |
| E. PorstnerFull-back | 1. FC Nürnberg | 🇩🇪Germany | 19 | 6 | 0 | 1 | 20 | 0±0% | 53±0% |
| E. PrekopCentre-forward | Gornik Zabrze | 🇸🇰Slovakia | 28 | 9 | 2 | 0 | 2.2 | 6▼4.5%↩ | 24▼18.6%↩ |
| E. ProbstCentre-forward | Vitesse | 🏳️ | 25 | 6 | 0 | 0 | 12.6 | 0 | 43 |
| E. ProkopenkoCentral midfielder | Obolon'-Brovar | 🇺🇦Ukraine | 28 | 24 | 0 | 0 | 2.3 | 6 | 24▼9.4% |
| E. PrutsevAttacking midfielder | Dunkerque | 🇷🇺Russia | 23 | 7 | 2 | 1 | 21.5 | 17▲8.7%↩ | 35▲29.2%↩ |
| E. PuchAttacking midfielder | Deportes Iquique | 🇨🇱Chile | 40 | 23 | 3 | 3 | 0.1 | 20 | 6 |
| E. PulgarDefensive midfielder | Flamengo | 🇨🇱Chile | 32 | 18 | 2 | 0 | 9.4 | 47▲190.1% | 30▲17.3% |
| E. PuritaCentre-back | Arsenal Sarandi | 🇦🇷Argentina | 29 | 15 | 1 | 0 | 2 | 4▲23.5%↩ | 21▼27.1%↩ |
| E. PyeCentre-back | Stockport County | 🏴England | 23 | 6 | 0 | 0 | 9.4 | 44±0% | 54±0% |
| E. QuarshieDefensive midfielder | Le Mans | 🇬🇭Ghana | 30 | 32 | 2 | 1 | 18.5 | 33▲347.9% | 36▲51% |
| E. QuirogaCentre-back | Central Norte | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.2 | 0 | 32 |
| E. RaceCentre-back | Lyn | 🇳🇴Norway | 29 | 7 | 0 | 0 | 1.1 | 5▲17.1%↩ | 17▼45.3%↩ |
| E. RådahlGoalkeeper | Helsingborg | 🇸🇪Sweden | 21 | 1 | 0 | 0 | 1.7 | 0 | 23 |
| E. RădăslăvescuAttacking midfielder | Farul Constanta | 🇷🇴Romania | 22 | 41 | 3 | 6 | 4.3 | 22 | 37 |
| E. RaggioCentre-back | Platense | 🇦🇷Argentina | 25 | 8 | 0 | 0 | 11.3 | 12 | 42 |
| E. RamaCentre-forward | Arka Gdynia | 🇽🇰Kosovo | 21 | 2 | 0 | 0 | 5.1 | 0 | 30 |
| E. RamajaCentral midfielder | Polokwane City | 🇿🇦South Africa | 25 | 0 | 0 | 0 | 1.2 | 5 | 1 |
| E. RamírezCentre-forward | Bohemians 1905 | 🇻🇪Venezuela | 27 | 8 | 0 | 0 | 6.6 | 0▼100%↩ | 33▼24%↩ |
| E. RamírezWinger | Colon Santa Fe | 🇦🇷Argentina | 30 | 11 | 0 | 1 | 1.6 | 0▼100%↩ | 20▼36.9%↩ |
| E. RammalaCentral midfielder | Sekhukhune United | 🇿🇦South Africa | 26 | 0 | 1 | 2 | 1.7 | 14 | 1 |