| 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 | 22 | 21 | 3 | 1 | 8.9 | 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 | 8.2 | 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 | 30 | 1 | 0 | 6.8 | 6▲28.3% | 37±0% |
| B. NygrenAttacking midfielder | Celtic | 🇸🇪Sweden | 25 | 8 | 4 | 3 | 18.9 | 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 | 71.4 | 24±0% | 77±0% |
| B. NomveteCentre-back | Richards Bay | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 0 | 1 |
| B. NkololoCentre-forward | Beijing Guoan | 🇫🇷France | 29 | 11 | 4 | 1 | 2.3 | 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 | 16 | 6 | 1 | 5.5 | 28▲246.3% | 30▲13.8% |
| B. NızamCentral midfielder | İstanbulspor | 🇹🇷Türkiye | 26 | 7 | 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 | 23.1 | 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 | 10.6 | 17▲7.5%↩ | 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 | 5.6 | 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 | 🇳🇱Netherlands | 18 | 0 | 0 | 0 | 20.3 | 0 | 57 |
| B. NagelCentral midfielder | Twente | 🏳️ | 17 | 0 | 0 | 0 | 18.9 | 0 | 57 |
| B. NadirCentral midfielder | Hamburger SV | 🇫🇷France | 22 | 3 | 0 | 0 | 36.2 | 12▲0.9%↩ | 72▲2%↩ |
| B. MykhailichenkoCentre-back | Polessya | 🇺🇦Ukraine | 29 | 7 | 0 | 0 | 1.7 | 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 | 33±0% | 52▲2.4%↩ |
| B. MuldersAttacking midfielder | Jong PSV U21 | 🇳🇱Netherlands | 19 | 8 | 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 | 32.3 | 25▼44.4%↩ | 39▼10.2%↩ |
| B. Moussiti-OkoCentre-forward | FC Gifu | 🇨🇬Congo | 31 | 8 | 1 | 1 | 0.4 | 0 | 9▼71.3%↩ |
| B. MouazanCentral midfielder | Grenoble | 🇫🇷France | 25 | 8 | 1 | 1 | 20.6 | 13±0% | 53▲3.1% |
| B. MotshwariDefensive midfielder | Orbit College | 🇿🇦South Africa | 35 | 16 | 1 | 0 | 0.2 | 10 | 0 |
| B. MoskvichevGoalkeeper | Zenit | 🇷🇺Russia | 22 | 0 | 0 | 0 | 2.8 | 0 | 27 |
| B. MoruzziFull-back | Avellino | 🇮🇹Italy | 22 | 6 | 1 | 2 | 23.6 | 19±0% | 59±0% |
| B. MorrisCentral midfielder | Harrogate Town | 🏴England | 30 | 42 | 3 | 2 | 1.8 | 33▼10.5% | 20▼21.7% |
| B. MorrisCentre-forward | Detroit City | 🏴England | 27 | 8 | 1 | 0 | 3.1 | 4 | 24 |
| B. MoralesGoalkeeper | Colo Colo | 🇨🇱Chile | 22 | 0 | 0 | 0 | 1.1 | 0 | 20 |
| B. MoralesCentral midfielder | Universidad de Chile | 🇨🇱Chile | 19 | 0 | 0 | 0 | 1 | 0 | 21 |
| B. MolinariCentral midfielder | Estudiantes L.P. | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 10.1 | 0 | 45 |
| B. MolinaDefensive midfielder | FC Juarez | 🏳️ | 0 | 1 | 0 | 0 | 2.3 | 1 | 18 |
| B. MolinaCentre-back | Deportes Limache | 🇨🇱Chile | 20 | 2 | 0 | 0 | 1 | 0 | 21 |
| B. MokwenaAttacking midfielder | Durban City | 🇿🇦South Africa | 25 | 15 | 0 | 0 | 1.1 | 0 | 1 |
| B. MokoenaWinger | Mamelodi Sundowns | 🏳️ | 18 | 2 | 0 | 0 | 0.9 | 0 | 2 |
| B. MoğultayFull-back | Iğdır FK | 🇩🇪Germany | 22 | 4 | 0 | 0 | 5.6 | 1▼90.7%↩ | 39▲2.9%↩ |
| B. MitchellCentral midfielder | Sheffield Wednesday | 🏴England | 25 | 8 | 0 | 0 | 9 | 20±0% | 66▲3.6%↩ |
| B. MirčetićWinger | Raków Częstochowa | 🇷🇸Serbia | 21 | 2 | 1 | 0 | 4.1 | 4▼27.3%↩ | 33▼10.9%↩ |
| B. MiovskiCentre-forward | Rangers | 🇲🇰North Macedonia | 27 | 3 | 1 | 0 | 7.7 | 6▼75.2% | 34▼8.3% |
| B. MinesAttacking midfielder | Hartford Athletic | 🇺🇸USA | 26 | 17 | 1 | 3 | 3.6 | 11▲69.2%↩ | 30▼28.9%↩ |
| B. MilovanovFull-back | Sirius | 🇺🇦Ukraine | 28 | 15 | 0 | 1 | 1.9 | 14▼21.7%↩ | 24▼54.8%↩ |
| B. MilosavljevicGoalkeeper | Lokomotiv Plovdiv | 🇨🇭Switzerland | 28 | 32 | 0 | 0 | 2.5 | 22 | 24 |
| B. MillisDefensive midfielder | Den Bosch | 🏳️ | 0 | 1 | 0 | 0 | 3 | 0 | 21 |
| B. MieresCentre-back | Atletico Mitre | 🇦🇷Argentina | 31 | 13 | 0 | 0 | 1.9 | 15 | 17 |
| B. MiddlemasCentral midfielder | Swindon Town | 🏴England | 21 | 6 | 1 | 0 | 2.8 | 8▲315% | 30±0% |
| B. MichelWinger | Ulsan Hyundai FC | 🇺🇸USA | 29 | 13 | 0 | 0 | 4 | 0 | 27▼6.5%↩ |
| B. MezaCentral midfielder | Tristan Suarez | 🇦🇷Argentina | 0 | 0 | 0 | 0 | 1.3 | 0 | 15 |
| B. MeupiyouCentre-back | Alverca | 🇫🇷France | 20 | 2 | 0 | 0 | 17.3 | 26±0% | 66±0% |
| B. MessaoudiWinger | Bandırmaspor | 🇩🇿Algeria | 28 | 4 | 1 | 0 | 2.1 | 6▲146.2%↩ | 23▼45.5%↩ |
| B. MerliniWinger | Platense | 🇦🇷Argentina | 31 | 24 | 3 | 1 | 3.4 | 14▼23.5%↩ | 22▼8.1%↩ |
| B. MensahAttacking midfielder | Al Riyadh | 🇬🇭Ghana | 32 | 5 | 1 | 1 | 2.6 | 13▼65% | 19▼49.9% |
| B. MendyFull-back | Pogon Szczecin | 🇫🇷France | 32 | 8 | 0 | 1 | 1.4 | 15▲390% | 11±0% |
| B. MendyCentral midfielder | Trabzonspor | 🇫🇷France | 26 | 2 | 0 | 0 | 7.8 | 0▼99% | 34▼31.1% |
| B. MendozaWinger | D. La Serena | 🇲🇽Mexico | 29 | 6 | 1 | 0 | 0.4 | 3 | 14 |
| B. MéndezFull-back | Toluca | 🇺🇾Uruguay | 27 | 9 | 0 | 1 | 13.2 | 27±0% | 38▼5% |
| B. MelnykCentral midfielder | Kisvarda FC | 🇺🇦Ukraine | 29 | 1 | 0 | 0 | 1.2 | 26 | 23 |
| B. MelladoCentre-back | Huachipato | 🇨🇱Chile | 22 | 10 | 0 | 0 | 1.2 | 2 | 21 |
| B. MelingFull-back | FC Copenhagen | 🇳🇴Norway | 31 | 8 | 4 | 1 | 3 | 26▲103.1% | 21▲24.6% |
| B. MeitéFull-back | Marseille | 🇨🇮Côte d'Ivoire | 24 | 25 | 0 | 3 | 47.9 | 23 | 78▲29%↩ |
| B. MeijerFull-back | Sampdoria | 🇳🇱Netherlands | 23 | 27 | 1 | 1 | 21.3 | 11±0% | 51▼1.7%↩ |
| B. MehadjiCentral midfielder | Gobelins | 🇫🇷France | 27 | 0 | 0 | 0 | 3.5 | 0 | 23 |