| S. MazzaferroCentre-back | Loudoun United | 🇨🇦Canada | 25 | 1 | 0 | 0 | 4 | 1 | 34 |
| S. MazalCentre-forward | Hapoel Petah Tikva | 🇮🇱Israel | 24 | 3 | 1 | 0 | 6.2 | 6 | 34 |
| S. MayoAttacking midfielder | Internacional de Bogota | 🇨🇴Colombia | 23 | 37 | 3 | 2 | 1.9 | 15 | 26 |
| S. MayWinger | Livingston | 🏴Scotland | 34 | 34 | 2 | 2 | 1.4 | 14▲136.7%↩ | 15▼33.3%↩ |
| S. MavididiWinger | Watford | 🏴England | 28 | 5 | 0 | 0 | 10 | 0▼100%↩ | 46±0% |
| S. MatsumuraCentre-back | Shonan Bellmare | 🇯🇵Japan | 22 | 15 | 0 | 0 | 7.1 | 16▲912.5% | 44▲2.3% |
| S. MatsukiCentre-forward | Fujieda MYFC | 🇯🇵Japan | 30 | 11 | 0 | 0 | 1.6 | 0 | 19 |
| S. MatsubaraGoalkeeper | Mito Hollyhock | 🇯🇵Japan | 34 | 6 | 0 | 0 | 1.6 | 25 | 8 |
| S. MatsubaraGoalkeeper | Parceiro Nagano | 🇯🇵Japan | 24 | 21 | 0 | 0 | 2.7 | 15 | 27 |
| S. MathisenCentre-forward | Sandefjord | 🇳🇴Norway | 21 | 21 | 2 | 0 | 6.3 | 11▲303.6% | 39▼2.8% |
| S. MathisenCentre-forward | Sandefjord | 🏳️ | 20 | 17 | 2 | 0 | 6 | 12 | 39 |
| S. MatarCentral midfielder | Al Riyadh | 🏳️ | 20 | 1 | 0 | 0 | 11 | 0 | 44 |
| S. MasudaCentre-back | Tochigi City | 🇯🇵Japan | 32 | 0 | 0 | 0 | 0.7 | 0 | 8 |
| S. MasudaCentre-forward | Nara Club | 🇯🇵Japan | 28 | 17 | 3 | 2 | 2 | 25 | 20 |
| S. MashininiCentral midfielder | Polokwane City | 🏳️ | 22 | 9 | 0 | 0 | 1.2 | 2 | 2 |
| S. MasekoCentral midfielder | Durban City | 🇿🇦South Africa | 0 | 0 | 4 | 2 | 0.7 | 23 | 1 |
| S. MarzoCentre-back | Liège | 🇧🇪Belgium | 35 | 1 | 0 | 0 | 0.4 | 0▼96.5% | 6▼44.5% |
| S. MaruyamaCentre-back | Kitakyushu | 🇯🇵Japan | 27 | 20 | 1 | 0 | 2.9 | 20 | 22 |
| S. Martinsson NgoualiDefensive midfielder | IF Brommapojkarna | 🇬🇦Gabon | 34 | 10 | 0 | 0 | 0.2 | 3▼85.5% | 5▼47% |
| S. MartínezCentral midfielder | Godoy Cruz | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.7 | 0 | 34 |
| S. MarquesFull-back | Grasshoppers | 🇨🇭Switzerland | 21 | 25 | 1 | 3 | 7.2 | 7 | 41 |
| S. MarkovićCentral midfielder | OFK Beograd | 🇷🇸Serbia | 35 | 11 | 0 | 0 | 0.3 | 1 | 6 |
| S. MarkovićCentre-back | Slovan Bratislava | 🇷🇸Serbia | 26 | 13 | 1 | 0 | 3.7 | 10 | 28 |
| S. MarklundCentral midfielder | Ostersunds FK | 🇸🇪Sweden | 27 | 27 | 0 | 1 | 1.6 | 17▼11.1% | 22▼18.5% |
| S. MariscalDefensive midfielder | Santos Laguna | 🇲🇽Mexico | 23 | 7 | 0 | 0 | 11.6 | 12±0% | 40▼6.1% |
| S. MarinoCentre-forward | SC Paderborn 07 | 🇩🇪Germany | 22 | 6 | 2 | 0 | 39.7 | 25±0% | 62±0% |
| S. MarfortCentre-forward | Racing Cordoba | 🇦🇷Argentina | 24 | 1 | 0 | 0 | 5.4 | 0 | 31 |
| S. MarcichFull-back | Lanus | 🇦🇷Argentina | 28 | 29 | 2 | 3 | 11.2 | 52▼13.2% | 42▼2.3% |
| S. MarchCentral midfielder | Brighton | 🏴England | 32 | 4 | 0 | 0 | 10.8 | 1▼72.2% | 21▼35.2% |
| S. MaraWinger | Strasbourg | 🇫🇷France | 24 | 2 | 0 | 0 | 33.8 | 20±0% | 70▲0.9%↩ |
| S. ManojlovićGoalkeeper | Radnicki NIS | 🇷🇸Serbia | 24 | 22 | 0 | 0 | 6.1 | 10 | 38 |
| S. MannsverkCentral midfielder | Sparta Praha | 🇳🇴Norway | 24 | 19 | 0 | 1 | 9.1 | 8▼21.9%↩ | 2▼97.3%↩ |
| S. MangiapocoGoalkeeper | Juventus | 🇮🇹Italy | 22 | 0 | 0 | 0 | 37.5 | 0 | 65 |
| S. ManéWinger | Al-Nassr | 🇸🇳Senegal | 34 | 8 | 2 | 3 | 2.3 | 28▼40.3% | 20±0% |
| S. MandeyCentral midfielder | Grazer AK | 🏳️ | 19 | 1 | 0 | 0 | 8.4 | 0 | 54 |
| S. MambaAttacking midfielder | SSV Ulm 1846 | 🇩🇪Germany | 32 | 9 | 1 | 0 | 0.9 | 3▼49.1%↩ | 11▼72.7%↩ |
| S. MalkoçoğluDefensive midfielder | Trabzonspor | 🇹🇷Türkiye | 21 | 9 | 0 | 0 | 9.1 | 3▲34.8% | 43▲0.5% |
| S. MalivhaCentral midfielder | Sekhukhune United | 🇿🇦South Africa | 25 | 4 | 0 | 0 | 1.1 | 0 | 1 |
| S. MakhubelaCentral midfielder | Polokwane City | 🇿🇦South Africa | 24 | 0 | 0 | 0 | 1.1 | 0 | 1 |
| S. MakgalakaCentral midfielder | Sekhukhune United | 🏳️ | 0 | 1 | 0 | 0 | 0.3 | 0 | 1 |
| S. MakarovCentral midfielder | Chelyabinsk | 🇷🇺Russia | 30 | 2 | 0 | 0 | 0.5 | 2▼67.3%↩ | 16▼15.5%↩ |
| S. MakanjuolaCentre-forward | FK Jablonec | 🇳🇬Nigeria | 25 | 0 | 0 | 0 | 7.2 | 0 | 1 |
| S. MajolaCentre-back | Magesi | 🇿🇦South Africa | 23 | 0 | 0 | 0 | 1.1 | 0 | 1 |
| S. MailatCentre-forward | FC Botosani | 🇷🇴Romania | 28 | 39 | 15 | 5 | 3.5 | 46 | 29 |
| S. MaikumaCentre-back | AZ Alkmaar | 🇯🇵Japan | 29 | 5 | 0 | 0 | 8.2 | 1±0% | 37▲16.4% |
| S. MahlanguAttacking midfielder | Sekhukhune United | 🇿🇦South Africa | 31 | 12 | 0 | 0 | 0.2 | 0 | 1 |
| S. MagoolaGoalkeeper | Richards Bay | 🇺🇬Uganda | 31 | 6 | 0 | 0 | 0.3 | 5 | 1 |
| S. MagnússonCentre-forward | Brann | 🇮🇸Iceland | 26 | 7 | 0 | 0 | 5.5 | 0▼100% | 29▼18.1% |
| S. MagnottaCentre-forward | Tristan Suarez | 🇦🇷Argentina | 23 | 6 | 0 | 0 | 5.7 | 0 | 33 |
| S. MagidigidiWinger | Beerschot VA | 🇿🇦South Africa | 21 | 5 | 0 | 0 | 7.3 | 0 | 39 |
| S. MagawanaCentral midfielder | Durban City | 🇿🇦South Africa | 28 | 27 | 3 | 4 | 1 | 21 | 1 |
| S. MagassaDefensive midfielder | West Ham | 🇫🇷France | 23 | 22 | 1 | 0 | 30.2 | 28▲38.4%↩ | 72▼2.8%↩ |
| S. MagaqaDefensive midfielder | Magesi | 🇿🇦South Africa | 28 | 3 | 0 | 0 | 0.4 | 1 | 1 |
| S. MaedaAttacking midfielder | Fujieda MYFC | 🇯🇵Japan | 24 | 4 | 1 | 0 | 6.5 | 6 | 34 |
| S. MadunaCentral midfielder | Amazulu | 🇿🇦South Africa | 26 | 29 | 1 | 4 | 2.2 | 26 | 2 |
| S. MadonselaCentre-back | Golden Arrows | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 2 | 1 |
| S. MadejskiGoalkeeper | Cracovia Krakow | 🇵🇱Poland | 29 | 11 | 0 | 0 | 1.9 | 8▼82% | 27±0% |
| S. MachinoCentre-forward | Borussia Mönchengladbach | 🇯🇵Japan | 27 | 4 | 1 | 0 | 29.5 | 17±0% | 62▲11% |
| S. MacDonaldGoalkeeper | Newport County | 🏴England | 30 | 0 | 0 | 0 | 0.7 | 0 | 14 |
| S. MabenaWinger | Mamelodi Sundowns | 🇿🇦South Africa | 19 | 4 | 0 | 0 | 1 | 0 | 2 |
| S. MabeleAttacking midfielder | Orlando Pirates | 🇿🇦South Africa | 0 | 24 | 1 | 1 | 0.4 | 7 | 1 |
| S. MaasCentre-back | Den Bosch | 🇳🇱Netherlands | 25 | 10 | 0 | 0 | 13.9 | 8▼42.5% | 50±0% |
| S. M. AydinDefensive midfielder | Hatayspor | 🏳️ | 17 | 15 | 0 | 0 | 3.4 | 2 | 32 |
| S. LynenDefensive midfielder | Werder Bremen | 🇧🇪Belgium | 27 | 1 | 0 | 0 | 28.1 | 36±0% | 64±0% |
| S. ŁyczkoDefensive midfielder | Zaglebie Lubin | 🇵🇱Poland | 20 | 4 | 0 | 0 | 4 | 2 | 32 |
| S. Luyambula BiwaFull-back | Rodez | 🇫🇷France | 24 | 7 | 0 | 0 | 17.7 | 2 | 47 |
| S. LuyambulaFull-back | Rodez | 🏳️ | 23 | 4 | 0 | 0 | 17.4 | 1 | 46 |
| S. LuthuliCentral midfielder | Siwelele | 🇿🇦South Africa | 31 | 12 | 0 | 0 | 0.2 | 2 | 1 |
| S. LuthuliCentre-forward | Magesi | 🏳️ | 24 | 14 | 1 | 3 | 1.2 | 8 | 1 |
| S. LuşCentre-back | Keçiörengücü | 🇹🇷Türkiye | 25 | 9 | 1 | 0 | 5.4 | 13▲95.6% | 33±0% |
| S. LupertoFull-back | Cremonese | 🇮🇹Italy | 30 | 6 | 0 | 1 | 5.9 | 33±0% | 54▲10.7%↩ |
| S. LungGoalkeeper | Universitatea Craiova | 🇷🇴Romania | 37 | 5 | 0 | 0 | 0.1 | 6▼47.3%↩ | 3▼87.4%↩ |
| S. LunaCentre-back | Quilmes | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 5.3 | 0 | 34 |
| S. LukisaWinger | União de Leiria | 🇧🇪Belgium | 21 | 20 | 4 | 1 | 9.6 | 15 | 44▼19.9%↩ |
| S. LukićDefensive midfielder | Ipswich | 🇷🇸Serbia | 30 | 6 | 0 | 1 | 23.9 | 30±0% | 44▼0.7%↩ |
| S. LukicAttacking midfielder | FC Tulsa | 🇷🇸Serbia | 30 | 12 | 2 | 0 | 1.1 | 6 | 15 |
| S. LujánAttacking midfielder | Huracan | 🇦🇷Argentina | 24 | 7 | 2 | 0 | 9.6 | 8 | 36 |
| S. LtaiefWinger | Cracovia Krakow | 🇹🇳Tunisia | 26 | 6 | 0 | 1 | 4.1 | 6▼31.7%↩ | 54▲21.2%↩ |
| S. LovrićDefensive midfielder | Udinese | 🇸🇮Slovenia | 28 | 1 | 0 | 0 | 14.9 | 10±0% | 47▲4.5%↩ |
| S. LoubaoCentre-forward | Catanzaro | 🇫🇷France | 20 | 2 | 0 | 0 | 16.8 | 0 | 55 |
| S. LorenzCentre-back | FC Ingolstadt 04 | 🇩🇪Germany | 29 | 36 | 3 | 0 | 3.6 | 21▲92.7% | 29▼13.6% |
| S. LópezGoalkeeper | Los Andes | 🇦🇷Argentina | 41 | 8 | 0 | 0 | 0.4 | 16 | 5 |
| S. LópezDefensive midfielder | Internacional de Bogota | 🇨🇴Colombia | 24 | 13 | 0 | 0 | 1.5 | 3 | 21 |
| S. LópezCentral midfielder | Banfield | 🇦🇷Argentina | 28 | 27 | 2 | 5 | 10.9 | 51▲112.9% | 42▲19.5% |
| S. LópezWinger | Tigre | 🇦🇷Argentina | 20 | 27 | 1 | 3 | 12.2 | 16▲76.7%↩ | 54▲11.1%↩ |
| S. Lopes CabralCentre-back | Trabzonspor | 🇳🇱Netherlands | 24 | 8 | 0 | 0 | 9.8 | 36▲101.7%↩ | 53▼24.4%↩ |
| S. LontaniWinger | Parma | 🇮🇹Italy | 18 | 7 | 1 | 0 | 35.1 | 9 | 76 |
| S. LønningGoalkeeper | Valerenga | 🇳🇴Norway | 24 | 0 | 0 | 0 | 5.7 | 0▼100%↩ | 32▲3.2%↩ |
| S. LongstaffCentral midfielder | Leeds | 🏴England | 29 | 3 | 0 | 0 | 25.6 | 26±0% | 55±0% |
| S. LongoDefensive midfielder | Belgrano Cordoba | 🇦🇷Argentina | 28 | 22 | 0 | 0 | 5.2 | 11▼48.5% | 33▼9.2% |
| S. LongGoalkeeper | Salford City | 🏴Scotland | 23 | 3 | 0 | 0 | 3.2 | 4 | 29▲6.5%↩ |
| S. LongCentre-back | Oxford United | 🏴England | 31 | 3 | 0 | 0 | 1.6 | 3▼88.9% | 34±0% |
| S. LondoñoWinger | Leon | 🇨🇴Colombia | 18 | 1 | 0 | 0 | 8.4 | 4▼2.7%↩ | 24±0% |
| S. LončarCentral midfielder | Akron | 🇲🇪Montenegro | 30 | 11 | 1 | 1 | 1.7 | 26▼21.5% | 18▼4.3% |
| S. LončarCentral midfielder | Istra 1961 | 🇧🇦Bosnia and Herzegovina | 29 | 33 | 2 | 6 | 3.3 | 32 | 26▲10%↩ |
| S. LobzhanidzeWinger | Real Salt Lake | 🇬🇪Georgia | 31 | 16 | 2 | 2 | 2.8 | 19▲17.7%↩ | 17▼19.7%↩ |
| S. LobotkaCentral midfielder | Napoli | 🇸🇰Slovakia | 31 | 7 | 1 | 0 | 9.4 | 24±0% | 42±0% |
| S. LletgetCentral midfielder | Monterey Bay | 🇺🇸USA | 34 | 20 | 1 | 2 | 0.9 | 15▼39.7%↩ | 16▼26.2%↩ |
| S. LisethWinger | Gornik Zabrze | 🇳🇴Norway | 29 | 8 | 1 | 2 | 1.9 | 14▼57.6% | 31▲11.4% |
| S. LindmarkCentral midfielder | Umeå FC | 🇸🇪Sweden | 31 | 0 | 0 | 1 | 0.6 | 0 | 12 |