| E. SarıalioğluDefensive midfielder | İstanbulspor | 🇹🇷Türkiye | 22 | 1 | 0 | 0 | 4.2 | 0 | 31 |
| E. SarfoCentre-back | KRC Genk II | 🇧🇪Belgium | 19 | 0 | 1 | 1 | 8.1 | 12 | 41 |
| E. SarapiyCentre-back | Polessya | 🇺🇦Ukraine | 27 | 30 | 5 | 0 | 9.1 | 44▲182.1% | 34▼11.7% |
| E. SaporitiCentral midfielder | Empoli | 🇮🇹Italy | 25 | 4 | 1 | 0 | 21.3 | 14±0% | 55▲3.2% |
| E. SanhuezaGoalkeeper | D. La Serena | 🇨🇱Chile | 30 | 18 | 0 | 0 | 0.4 | 0 | 13 |
| E. SandikciWinger | İstanbulspor | 🏳️ | 18 | 2 | 0 | 0 | 3.5 | 0 | 32 |
| E. SanderødCentre-back | Rosenborg | 🇳🇴Norway | 19 | 0 | 0 | 0 | 5.2 | 0 | 36 |
| É. SánchezCentral midfielder | Club America | 🇲🇽Mexico | 26 | 7 | 0 | 1 | 11 | 25±0% | 41▼9.3% |
| E. SanchezCentral midfielder | Cruz Azul | 🏳️ | 0 | 0 | 0 | 0 | 2.5 | 0 | 19 |
| E. SamadiaCentre-back | Hartford Athletic | 🇸🇱Sierra Leone | 25 | 6 | 0 | 0 | 3.7 | 5 | 27 |
| E. SamaCentre-forward | Istra 1961 | 🏳️ | 0 | 0 | 0 | 0 | 0.9 | 0 | 14 |
| E. SalvioCentral midfielder | Lanus | 🇦🇷Argentina | 36 | 25 | 1 | 5 | 2.5 | 32▲27.4% | 18▼2.7% |
| E. SalomonssonCentre-back | IFK Goteborg | 🇸🇪Sweden | 37 | 0 | 0 | 0 | 0 | 0▼100% | 2▼87.1% |
| E. SallesGoalkeeper | PAU | 🇫🇷France | 32 | 11 | 0 | 1 | 4.4 | 9 | 21▲44.1%↩ |
| E. SalinasGoalkeeper | Godoy Cruz | 🇦🇷Argentina | 24 | 0 | 0 | 0 | 5.7 | 0 | 32 |
| E. SaliadarreCentre-forward | Racing Club | 🇦🇷Argentina | 24 | 0 | 0 | 0 | 10.5 | 0 | 40 |
| E. SaliCentral midfielder | FC Andorra | 🇷🇴Romania | 20 | 1 | 0 | 0 | 13 | 0▼100%↩ | 36▼28.9%↩ |
| E. SalasWinger | San Lorenzo | 🏳️ | 0 | 3 | 0 | 0 | 2.6 | 0 | 20 |
| E. SaitoskiCentral midfielder | Gwangju FC | 🇲🇰North Macedonia | 23 | 2 | 0 | 0 | 8.9 | 0 | 36 |
| E. SahitiWinger | Hannover 96 | 🇽🇰Kosovo | 27 | 1 | 0 | 0 | 13.7 | 0▼100%↩ | 46▲47.1%↩ |
| E. SafinCentral midfielder | Pendikspor | 🇹🇷Türkiye | 22 | 3 | 0 | 0 | 4.4 | 0 | 32 |
| E. SadottiCentre-back | Fiorentina | 🏳️ | 19 | 0 | 0 | 0 | 31.7 | 0 | 64 |
| E. SadikuCentral midfielder | Varbergs BoIS FC | 🇽🇰Kosovo | 24 | 23 | 0 | 0 | 1.9 | 9▲12.7%↩ | 24▼16%↩ |
| E. SaboCentre-back | Spartak Trnava | 🇸🇰Slovakia | 34 | 28 | 2 | 2 | 0.6 | 21▼8.4%↩ | 10▼66.6%↩ |
| E. SabbiWinger | Vancouver Whitecaps | 🇺🇸USA | 28 | 19 | 4 | 3 | 6.4 | 29▼3.3% | 33▼4.1% |
| E. SaadWinger | Nashville SC | 🇹🇳Tunisia | 26 | 8 | 0 | 3 | 6.6 | 10▲7.6%↩ | 33▼33.7%↩ |
| E. RuudCentre-back | ODD Ballklubb | 🇳🇴Norway | 42 | 0 | 0 | 0 | 0 | 0▼100% | 2▼87% |
| E. RottierCentre-forward | ADO Den Haag | 🇳🇱Netherlands | 24 | 6 | 1 | 2 | 27.1 | 43±0% | 61±0% |
| E. RossWinger | Falkirk | 🏴Scotland | 25 | 6 | 0 | 0 | 8.8 | 11±0% | 39±0% |
| E. RoomGoalkeeper | Miami FC | 🇨🇼Curaçao | 37 | 0 | 0 | 0 | 0 | 0▼100%↩ | 2▼92.4%↩ |
| E. RolónDefensive midfielder | Barracas Central | 🇦🇷Argentina | 31 | 15 | 0 | 0 | 2.1 | 15▼55.6%↩ | 16▼55.9%↩ |
| E. RoldánDefensive midfielder | Nueva Chicago | 🇦🇷Argentina | 25 | 7 | 0 | 0 | 6.8 | 2▼71%↩ | 39▼16.8%↩ |
| E. RokaCentre-back | Rapid Vienna | 🏳️ | 18 | 1 | 0 | 0 | 5.5 | 0 | 38 |
| E. RojasCentral midfielder | Universidad de Chile | 🇨🇱Chile | 18 | 0 | 0 | 0 | 0.9 | 0 | 21 |
| E. RodríguezCentral midfielder | Santa Fe | 🇨🇴Colombia | 26 | 18 | 1 | 2 | 1.6 | 9▼24%↩ | 30▼51.7%↩ |
| E. RodríguezCentre-forward | Aldosivi | 🇺🇾Uruguay | 23 | 5 | 0 | 0 | 11 | 11 | 41▼31.4%↩ |
| E. RocoCentre-back | Palestino | 🇨🇱Chile | 34 | 7 | 0 | 0 | 0.2 | 5▼79.6%↩ | 9▼72.7%↩ |
| E. RiveroDefensive midfielder | Atletico Nacional | 🇨🇴Colombia | 20 | 21 | 0 | 0 | 1.5 | 4 | 25 |
| E. RiškaGoalkeeper | Skalica | 🇸🇰Slovakia | 24 | 0 | 0 | 0 | 3 | 0 | 26 |
| E. RingFull-back | Kilmarnock | 🇸🇪Sweden | 24 | 5 | 0 | 0 | 8.9 | 1±0% | 36▼9.1%↩ |
| E. RiisCentre-forward | Leicester | 🇩🇰Denmark | 28 | 2 | 2 | 0 | 4 | 33±0% | 52±0% |
| E. RigoniCentral midfielder | Belgrano Cordoba | 🇦🇷Argentina | 33 | 26 | 2 | 3 | 3.6 | 38▲714.9%↩ | 21▲49%↩ |
| E. RiđanCentre-back | NK Slaven Belupo | 🇭🇷Croatia | 20 | 0 | 0 | 0 | 3.5 | 0 | 30 |
| É. RicardoAttacking midfielder | Beşiktaş | 🇨🇴Colombia | 22 | 3 | 1 | 0 | 5 | 3 | 23 |
| E. RibeiroCentre-forward | Septemvri Sofia | 🏳️ | 24 | 16 | 1 | 0 | 3.1 | 3 | 27 |
| E. ReynosoCentral midfielder | Deportivo Cali | 🇦🇷Argentina | 30 | 21 | 0 | 1 | 0.8 | 10▼48.1%↩ | 24▼28.9%↩ |
| E. Reyes RigöCentre-back | Hammarby Talang | 🇸🇪Sweden | 18 | 1 | 0 | 0 | 1.4 | 0 | 24 |
| E. ReyesAttacking midfielder | Arsenal Tula | 🇩🇴Dominican Republic | 28 | 2 | 1 | 0 | 0.7 | 5 | 15▼20.1% |
| E. RexhbeçajDefensive midfielder | VfL Wolfsburg | 🇽🇰Kosovo | 28 | 4 | 0 | 0 | 16.8 | 18±0% | 48▼4.2%↩ |
| E. RestrepoAttacking midfielder | Llaneros | 🇨🇴Colombia | 27 | 28 | 1 | 1 | 1.4 | 7 | 20 |
| E. ReitanCentre-back | Start | 🇳🇴Norway | 29 | 19 | 2 | 0 | 2.9 | 17▲4.2%↩ | 29▲20.2%↩ |
| E. RastoderCentre-forward | FC Thun | 🇨🇭Switzerland | 24 | 36 | 16 | 6 | 16.6 | 54±0% | 51±0% |
| E. RashicaWinger | FC Kharkiv | 🇽🇰Kosovo | 22 | 28 | 1 | 0 | 5.6 | 6▼28.2%↩ | 37▲23.9%↩ |
| E. RashaniAttacking midfielder | Melbourne City | 🇽🇰Kosovo | 33 | 13 | 1 | 1 | 0.1 | 11▲39.7%↩ | 6▼74.6%↩ |
| E. RaoWinger | Pisa | 🇮🇹Italy | 20 | 2 | 0 | 0 | 17.8 | 0 | 51 |
| E. RamosCentral midfielder | Everton de Vina | 🇨🇱Chile | 21 | 23 | 2 | 1 | 1.6 | 18 | 23 |
| E. RammalaCentral midfielder | Sekhukhune United | 🇿🇦South Africa | 26 | 0 | 1 | 2 | 1.7 | 14 | 1 |
| E. RamírezWinger | Colon Santa Fe | 🇦🇷Argentina | 30 | 11 | 0 | 1 | 1.6 | 0▼100%↩ | 20▼36.9%↩ |
| E. RamírezCentre-forward | Bohemians 1905 | 🇻🇪Venezuela | 27 | 8 | 0 | 0 | 6.6 | 0▼100%↩ | 33▼24%↩ |
| E. RamajaCentral midfielder | Polokwane City | 🇿🇦South Africa | 25 | 0 | 0 | 0 | 1.2 | 5 | 1 |
| E. RamaCentre-forward | Arka Gdynia | 🇽🇰Kosovo | 21 | 2 | 0 | 0 | 5.1 | 0 | 30 |
| E. RaggioCentre-back | Platense | 🇦🇷Argentina | 25 | 8 | 0 | 0 | 11.3 | 21 | 45 |
| E. RădăslăvescuAttacking midfielder | Farul Constanta | 🇷🇴Romania | 22 | 41 | 3 | 6 | 4.3 | 22 | 37 |
| E. RådahlGoalkeeper | Helsingborg | 🇸🇪Sweden | 21 | 1 | 0 | 0 | 1.7 | 0 | 23 |
| E. RaceCentre-back | Lyn | 🇳🇴Norway | 29 | 7 | 0 | 0 | 1.1 | 5▲17.1%↩ | 17▼45.3%↩ |
| E. QuirogaCentre-back | Central Norte | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.3 | 0 | 32 |
| E. QuarshieDefensive midfielder | Le Mans | 🇬🇭Ghana | 30 | 32 | 2 | 1 | 18.5 | 33▲347.9% | 36▲51% |
| E. PyeCentre-back | Stockport County | 🏴England | 23 | 6 | 0 | 0 | 9.3 | 44±0% | 54±0% |
| E. PuritaCentre-back | Arsenal Sarandi | 🇦🇷Argentina | 29 | 15 | 1 | 0 | 2 | 4▲23.5%↩ | 21▼27.1%↩ |
| E. PulgarDefensive midfielder | Flamengo | 🇨🇱Chile | 32 | 18 | 2 | 0 | 11.3 | 47▲190.1% | 30▲17.3% |
| E. PuchAttacking midfielder | Deportes Iquique | 🇨🇱Chile | 40 | 23 | 3 | 3 | 0.1 | 20 | 6 |
| E. PrutsevAttacking midfielder | Dunkerque | 🇷🇺Russia | 23 | 6 | 2 | 1 | 21.7 | 17▲8.7%↩ | 35▲29.2%↩ |
| E. ProkopenkoCentral midfielder | Obolon'-Brovar | 🇺🇦Ukraine | 28 | 24 | 0 | 0 | 2.3 | 6 | 24▼9.4% |
| E. ProbstCentre-forward | Vitesse | 🏳️ | 25 | 6 | 0 | 0 | 12.3 | 0 | 42 |
| E. PrekopCentre-forward | Gornik Zabrze | 🇸🇰Slovakia | 28 | 8 | 2 | 0 | 2.2 | 6▼4.5%↩ | 24▼18.6%↩ |
| E. PorstnerFull-back | 1. FC Nürnberg | 🇩🇪Germany | 19 | 5 | 0 | 1 | 19.8 | 0±0% | 53±0% |
| E. PonceCentre-forward | Elche | 🇦🇷Argentina | 29 | 17 | 0 | 1 | 9.7 | 6▼83.2%↩ | 27▼11.1%↩ |
| E. PolatCentre-forward | Boluspor | 🇹🇷Türkiye | 24 | 1 | 0 | 0 | 4.2 | 0 | 28 |
| E. PokuWinger | Almere City FC | 🇳🇱Netherlands | 21 | 6 | 3 | 2 | 15.2 | 35±0% | 59±0% |
| E. PokuWinger | Beşiktaş | 🇳🇱Netherlands | 22 | 2 | 0 | 0 | 8.9 | 35▲3%↩ | 80▲0.5%↩ |
| E. PogostnovCentre-back | Lokomotiv | 🇷🇺Russia | 22 | 2 | 0 | 0 | 2.6 | 4±0% | 29±0% |
| E. PliccoCentral midfielder | Parma | 🇮🇹Italy | 19 | 2 | 0 | 0 | 31.5 | 1 | 65 |
| E. PletinckxCentre-back | OH Leuven | 🇧🇪Belgium | 25 | 5 | 0 | 0 | 13.9 | 36±0% | 56▼5% |
| E. PitakDefensive midfielder | Slavia Praha | 🏳️ | 19 | 1 | 0 | 0 | 7.1 | 0 | 2 |
| E. PíoCentral midfielder | Colegiales | 🇦🇷Argentina | 37 | 0 | 0 | 0 | 0.1 | 0 | 2 |
| E. PinnockCentre-back | Coventry | 🇯🇲Jamaica | 33 | 3 | 0 | 0 | 6.8 | 6±0% | 17±0% |
| E. PihlströmWinger | FC Lugano | 🇸🇪Sweden | 20 | 13 | 0 | 0 | 6.5 | 0▼100%↩ | 39▲30%↩ |
| E. PieragnoloCentre-back | Sassuolo | 🇮🇹Italy | 23 | 1 | 0 | 0 | 39 | 1▼96.2%↩ | 62▼9.8%↩ |
| E. PettersenCentral midfielder | Sandefjord | 🇳🇴Norway | 20 | 17 | 1 | 1 | 7.7 | 29▲118.3% | 43▲2.7% |
| E. PérezWinger | Club Queretaro | 🇲🇽Mexico | 33 | 3 | 0 | 0 | 0.8 | 3±0% | 9▼11.3% |
| E. PérezDefensive midfielder | Deportivo Maipu | 🇦🇷Argentina | 40 | 24 | 0 | 0 | 0.8 | 28▲35.7%↩ | 11▲9.8%↩ |
| E. PerezCentre-forward | Alianza Valledupar | 🏳️ | 19 | 0 | 0 | 0 | 1.3 | 0 | 23 |
| E. PerezAttacking midfielder | Louisville City | 🇺🇸USA | 27 | 15 | 2 | 3 | 4.6 | 15▲150%↩ | 27▼27.6%↩ |
| E. PerezCentral midfielder | Racing Club | 🏳️ | 17 | 1 | 0 | 0 | 8.1 | 0 | 44 |
| E. PereyraFull-back | Barracas Central | 🇦🇷Argentina | 27 | 22 | 0 | 0 | 9.4 | 29±0% | 32▼17.3%↩ |
| E. PeretzCentral midfielder | Hapoel Beer Sheva | 🇮🇱Israel | 29 | 34 | 6 | 3 | 5 | 37 | 30 |
| E. PereiraCentral midfielder | Nice | 🇫🇷France | 19 | 1 | 0 | 0 | 28.6 | 1±0% | 62±0% |
| E. PeraltaCentre-forward | Argentinos JRS | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 10.8 | 0 | 40 |
| E. PendletonCentre-back | Loudoun United | 🇺🇸USA | 19 | 5 | 0 | 0 | 2.7 | 0 | 28 |
| E. Peña ZaunerCentre-forward | Maritimo | 🇻🇪Venezuela | 26 | 18 | 1 | 0 | 18 | 3▼63.7%↩ | 39▼15.5%↩ |