| F. LejeuneCentre-back | Rayo Vallecano | 🇫🇷France | 35 | 8 | 0 | 0 | 4 | 54±0% | 33±0% |
| F. LemaréchalWinger | Club Brugge KV | 🇫🇷France | 23 | 8 | 1 | 1 | 16.8 | 1▼94.1%↩ | 46▼31.2%↩ |
| F. LencioniAttacking midfielder | Gimnasia M. | 🇦🇷Argentina | 25 | 28 | 4 | 7 | 17.7 | 43▲230% | 54▲45.7% |
| F. LewandowskiDefensive midfielder | Motor Lublin | 🇵🇱Poland | 18 | 2 | 0 | 0 | 3.4 | 1 | 32 |
| F. LeysDefensive midfielder | Deportivo Pasto | 🇦🇷Argentina | 33 | 11 | 0 | 0 | 0.4 | 9▲400%↩ | 17▲119.7%↩ |
| F. LeysenFull-back | Sassuolo | 🇧🇪Belgium | 23 | 6 | 0 | 1 | 43.1 | 37±0% | 54▼1.6%↩ |
| F. LichýDefensive midfielder | FK Košice | 🇸🇰Slovakia | 25 | 13 | 2 | 1 | 6.9 | 14 | 31 |
| F. LimaCentral midfielder | Almirante Brown | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 5.1 | 0 | 34 |
| F. LimouriCentre-back | Grenoble | 🇳🇱Netherlands | 23 | 2 | 0 | 0 | 17.7 | 21▲4.5%↩ | 57▲10.9%↩ |
| F. LinoFull-back | Viking | 🇦🇺Australia | 21 | 6 | 1 | 1 | 3.2 | 7 | 20 |
| F. LissahFull-back | Swansea | 🏴England | 21 | 10 | 0 | 1 | 29.1 | 34▼1.5%↩ | 49±0% |
| F. Lo CelsoCentral midfielder | Estudiantes de Rio Cuarto | 🇦🇷Argentina | 26 | 4 | 0 | 0 | 9.3 | 0▼40%↩ | 35±0% |
| F. LobosAttacking midfielder | Union La Calera | 🇨🇱Chile | 27 | 22 | 0 | 2 | 1 | 6 | 17 |
| F. Loftesnes-BjuneCentre-back | Sandefjord | 🇳🇴Norway | 21 | 3 | 0 | 0 | 5.5 | 0▼100% | 34▼13.1% |
| F. LópezFull-back | Platense | 🇦🇷Argentina | 23 | 6 | 1 | 0 | 10.4 | 15▼34.8%↩ | 46±0% |
| F. LópezCentre-back | Talleres Remedios | 🇦🇷Argentina | 28 | 5 | 0 | 0 | 2.4 | 3 | 23 |
| F. LópezCentre-forward | El Paso Locomotive | 🇨🇺Cuba | 31 | 11 | 0 | 0 | 0.6 | 0 | 11 |
| F. LópezCentre-back | Club Atlético Güemes | 🇦🇷Argentina | 37 | 10 | 0 | 0 | 0.4 | 7 | 5 |
| F. LópezCentre-forward | Union La Calera | 🇺🇾Uruguay | 34 | 11 | 0 | 1 | 0.1 | 3 | 5 |
| F. LorenzónCentre-back | San Lorenzo | 🇦🇷Argentina | 25 | 3 | 0 | 0 | 10.8 | 8▼55.4%↩ | 41▲13.9%↩ |
| F. LosasGoalkeeper | Chacarita Juniors | 🇦🇷Argentina | 24 | 5 | 0 | 0 | 7.6 | 9 | 44 |
| F. LoshajCentral midfielder | Bodrum FK | 🇽🇰Kosovo | 30 | 10 | 1 | 1 | 1.8 | 11▼71.5%↩ | 25▼8.7%↩ |
| F. LoyolaCentral midfielder | Pisa | 🇨🇱Chile | 25 | 2 | 0 | 0 | 19.7 | 5▼85%↩ | 61▲13.1%↩ |
| F. LubereckiFull-back | Motor Lublin | 🇵🇱Poland | 21 | 11 | 0 | 0 | 5 | 21▼42.4% | 40±0% |
| F. M. KouablanCentre-forward | Petrojet | 🏳️ | 27 | 4 | 1 | 0 | 3.3 | 4 | 25 |
| F. MabaniCentre-forward | Seraing United | 🇧🇪Belgium | 24 | 3 | 0 | 1 | 7.2 | 9±0% | 41±0% |
| F. Mac AllisterDefensive midfielder | D. La Serena | 🇦🇷Argentina | 31 | 22 | 0 | 1 | 1.2 | 19±0% | 28▼18.2%↩ |
| F. MachedaCentre-forward | Asteras Tripolis | 🇮🇹Italy | 35 | 6 | 2 | 1 | 0.7 | 30±0% | 13±0% |
| F. MaglicaDefensive midfielder | NK Varazdin | 🇭🇷Croatia | 29 | 24 | 0 | 5 | 3.1 | 27 | 25 |
| F. MahboubCentre-forward | Montpellier | 🏳️ | 0 | 5 | 0 | 0 | 4.3 | 0 | 24 |
| F. MaidanaCentral midfielder | Gimnasia Jujuy | 🇦🇷Argentina | 25 | 16 | 1 | 0 | 6.6 | 7▲170.4%↩ | 38▼11.1%↩ |
| F. MaistroWinger | Juve Stabia | 🇮🇹Italy | 28 | 4 | 0 | 1 | 8.1 | 22±0% | 43±0% |
| F. MajchrowiczGoalkeeper | Radomiak Radom | 🇵🇱Poland | 26 | 9 | 0 | 0 | 4.4 | 9▲1.1% | 37±0% |
| F. MalagueñoCentre-back | Colegiales | 🇦🇷Argentina | 28 | 9 | 0 | 0 | 3.9 | 22 | 27 |
| F. MalbašićCentre-forward | IMT Novi Beograd | 🇷🇸Serbia | 33 | 0 | 0 | 0 | 0.4 | 0▼100%↩ | 7▼87.6%↩ |
| F. MalloCentre-back | Rosario Central | 🇺🇾Uruguay | 31 | 15 | 0 | 0 | 3 | 17▼54% | 21▼9.2% |
| F. MambimbiCentre-forward | Le Havre | 🇨🇭Switzerland | 25 | 17 | 1 | 0 | 36.7 | 6▲64.7%↩ | 61▲7.6%↩ |
| F. MancuelloDefensive midfielder | Argentinos JRS | 🇦🇷Argentina | 37 | 1 | 0 | 0 | 0.1 | 0▼100%↩ | 2▼46.3%↩ |
| F. ManéCentre-back | Borussia Dortmund | 🇮🇹Italy | 21 | 2 | 0 | 0 | 35.8 | 5±0% | 69±0% |
| F. ManojlovićGoalkeeper | Start | 🇷🇸Serbia | 30 | 4 | 0 | 0 | 1.5 | 0▼100%↩ | 17▼21.2%↩ |
| F. MansillaCentre-back | Central Cordoba de Santiago | 🇦🇷Argentina | 27 | 21 | 1 | 0 | 16.6 | 45▲434.5% | 41▲15% |
| F. MarchantWinger | Colo Colo | 🇨🇱Chile | 20 | 15 | 1 | 4 | 1.2 | 12 | 24 |
| F. MarchesiniCentre-back | Defensores Unidos | 🇦🇷Argentina | 26 | 8 | 0 | 0 | 5.4 | 11 | 31 |
| F. MarchwińskiCentral midfielder | Cracovia Krakow | 🇵🇱Poland | 24 | 1 | 0 | 0 | 4.2 | 0 | 29 |
| F. MarcoCentre-back | Almagro | 🇦🇷Argentina | 23 | 6 | 1 | 0 | 6.2 | 8▲7400%↩ | 36▼13.5%↩ |
| F. MardonesCentral midfielder | D. La Serena | 🇨🇱Chile | 23 | 0 | 0 | 0 | 1.1 | 0 | 19 |
| F. MarínCentral midfielder | Colegiales | 🇦🇷Argentina | 28 | 12 | 0 | 0 | 2.9 | 0▼100%↩ | 28▼33.3%↩ |
| F. MarschallGoalkeeper | Millwall | 🏴England | 23 | 4 | 0 | 0 | 26.4 | 46±0% | 53±0% |
| F. MarshallCentral midfielder | Aberdeen | 🏴Scotland | 20 | 6 | 0 | 0 | 8.1 | 4 | 42 |
| F. MartínezFull-back | Central Cordoba de Santiago | 🇦🇷Argentina | 26 | 26 | 1 | 2 | 14.7 | 34▲113% | 43▲3.1% |
| F. MartínezCentre-back | Atletico Nacional | 🇨🇴Colombia | 20 | 0 | 0 | 0 | 1.4 | 0 | 23 |
| F. MartínezCentre-forward | Los Andes | 🇦🇷Argentina | 31 | 11 | 1 | 0 | 1.2 | 6 | 16 |
| F. MartinssonWinger | Trelleborg | 🇸🇪Sweden | 29 | 25 | 0 | 1 | 0.7 | 4▼33.8%↩ | 15▼31.8%↩ |
| F. MassriCentral midfielder | Union Espanola | 🇨🇱Chile | 24 | 0 | 0 | 0 | 1 | 0 | 18 |
| F. MasueroGoalkeeper | Nueva Chicago | 🇦🇷Argentina | 26 | 0 | 0 | 0 | 4.8 | 0 | 28 |
| F. MateosCentral midfielder | A. Italiano | 🇦🇷Argentina | 33 | 5 | 3 | 0 | 0.2 | 16 | 7 |
| F. MaterDefensive midfielder | Barracas Central | 🇦🇷Argentina | 28 | 21 | 0 | 1 | 7.9 | 30▼18.6% | 39▼16.6% |
| F. MatijaševićAttacking midfielder | Red Bull Salzburg | 🇷🇸Serbia | 18 | 31 | 4 | 0 | 6.3 | 16 | 43 |
| F. MatoušekFull-back | Mlada Boleslav | 🇨🇿Czechia | 25 | 25 | 0 | 0 | 13.4 | 18 | 1 |
| F. MattoirCentral midfielder | Septemvri Sofia | 🇰🇲Comoros | 26 | 10 | 0 | 0 | 2.6 | 0 | 22▼56.3%↩ |
| F. MayemboCentre-back | Hapoel Tel Aviv | 🇨🇬Congo | 30 | 29 | 0 | 0 | 3.4 | 28▲6950%↩ | 23▼37.5%↩ |
| F. MayuluCentre-forward | Arouca | 🇫🇷France | 24 | 2 | 0 | 0 | 18.7 | 0 | 53±0% |
| F. MažarCentral midfielder | NK Slaven Belupo | 🇭🇷Croatia | 21 | 14 | 1 | 0 | 4.1 | 11 | 33 |
| F. MazzurcoCentral midfielder | Sarmiento Junin | 🇦🇷Argentina | 20 | 2 | 0 | 0 | 7.6 | 0 | 34 |
| F. MecheriCentre-forward | Bourg-en-bresse 01 | 🇫🇷France | 2025 | 0 | 0 | 0 | 1 | 0 | 14 |
| F. MedeirosCentre-forward | Santa Clara | 🏳️ | 20 | 1 | 0 | 0 | 17.1 | 0 | 53 |
| F. MedinaCentre-back | Bayer Leverkusen | 🇦🇷Argentina | 27 | 5 | 1 | 0 | 33.8 | 22±0% | 68▲16.1%↩ |
| F. MedinaCentral midfielder | Huracan | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 9.6 | 0 | 43 |
| F. MekbelGoalkeeper | Arsenal Sarandi | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.2 | 0 | 32 |
| F. MelegoniCentral midfielder | Juventus | 🇮🇹Italy | 27 | 27 | 1 | 2 | 28.5 | 16▲1107.7%↩ | 44▼10.4%↩ |
| F. MeliCentral midfielder | Agropecuario | 🇦🇷Argentina | 23 | 2 | 0 | 0 | 5.7 | 0 | 33 |
| F. MelillánCentre-back | Atletico Mitre | 🇦🇷Argentina | 29 | 10 | 0 | 0 | 2.4 | 15 | 22 |
| F. MendezFull-back | Necaxa | 🏳️ | 20 | 4 | 0 | 1 | 9.8 | 2±0% | 46▲10.9% |
| F. MéndezFull-back | Necaxa | 🇲🇽Mexico | 21 | 4 | 0 | 1 | 10.3 | 3▲66.7% | 44▲6.5% |
| F. MendyCentre-back | Lorient | 🇸🇳Senegal | 25 | 2 | 0 | 0 | 34.5 | 1▼95.6% | 58▼1.7% |
| F. MendyFull-back | Real Madrid | 🇫🇷France | 31 | 5 | 0 | 0 | 14.5 | 4▼78.4% | 28▼39.2% |
| F. MeriénCentre-back | Jong PSV U21 | 🇳🇱Netherlands | 18 | 9 | 0 | 0 | 12.1 | 16▼48.9% | 65▲9.1% |
| F. MeritelloCentre-back | Patronato | 🇦🇷Argentina | 30 | 5 | 0 | 0 | 1.4 | 4 | 17 |
| F. MessinaCentre-back | Estudiantes L.P. | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 10.1 | 0 | 45 |
| F. MetinCentre-back | Boluspor | 🇹🇷Türkiye | 24 | 1 | 0 | 0 | 4.2 | 0 | 28 |
| F. MeyerCentre-back | FC Schalke 04 | 🇩🇪Germany | 24 | 0 | 0 | 0 | 40 | 3 | 36 |
| F. MezaDefensive midfielder | Palestino | 🇦🇷Argentina | 36 | 13 | 1 | 0 | 0.2 | 20▲4.8%↩ | 9▼32.5%↩ |
| F. MezaCentre-back | Llaneros | 🇨🇴Colombia | 35 | 23 | 2 | 1 | 0.4 | 19 | 8 |
| F. MezzoniCentral midfielder | Virtus Entella | 🇮🇹Italy | 26 | 2 | 0 | 0 | 17.3 | 17±0% | 52±0% |
| F. MichelDefensive midfielder | 1. FC Magdeburg | 🇩🇪Germany | 25 | 6 | 1 | 0 | 21.3 | 20±0% | 57±0% |
| F. MielkeFull-back | Podbrezová | 🇸🇰Slovakia | 21 | 28 | 0 | 2 | 3.6 | 21 | 33 |
| F. MiguelFull-back | Metz | 🇫🇷France | 30 | 9 | 0 | 1 | 5.9 | 69▲6.6%↩ | 52▲21.4%↩ |
| F. MiloCentre-back | Godoy Cruz | 🇦🇷Argentina | 34 | 11 | 1 | 0 | 0.8 | 22▼31.5%↩ | 10▼52.2%↩ |
| F. MimbacasCentre-forward | Deportivo Cali | 🇺🇾Uruguay | 24 | 13 | 2 | 0 | 1.6 | 5 | 23▼56.1%↩ |
| F. MinervaCentral midfielder | Platense | 🇦🇷Argentina | 20 | 2 | 0 | 0 | 9.4 | 0▼100% | 41▼6.8% |
| F. MiñoCentre-back | Almirante Brown | 🇦🇷Argentina | 27 | 18 | 0 | 0 | 9.9 | 46▼25.2%↩ | 38▼11.8%↩ |
| F. MirandaCentral midfielder | Colegiales | 🇦🇷Argentina | 29 | 12 | 0 | 0 | 2 | 0 | 24 |
| F. MirettiCentral midfielder | Beşiktaş | 🇮🇹Italy | 23 | 3 | 0 | 0 | 9.3 | 10±0% | 73±0% |
| F. MissoriCentral midfielder | Avellino | 🇮🇹Italy | 22 | 4 | 0 | 0 | 20.7 | 29▲9.4% | 65±0% |
| F. MladenovićFull-back | Mladost Lucani | 🇷🇸Serbia | 31 | 8 | 0 | 1 | 1.2 | 5▼70.7%↩ | 15▼47.3%↩ |
| F. MohamadoCentral midfielder | Kashiwa Reysol | 🇯🇵Japan | 22 | 1 | 0 | 0 | 11.4 | 0 | 45 |
| F. MolinaCentral midfielder | Union Magdalena | 🇻🇪Venezuela | 22 | 1 | 0 | 0 | 1.5 | 0 | 21 |
| F. MolinaCentral midfielder | Gimnasia Jujuy | 🇦🇷Argentina | 36 | 14 | 1 | 0 | 0.6 | 7 | 10 |
| F. MolletCentral midfielder | Lausanne | 🇫🇷France | 34 | 23 | 2 | 1 | 1 | 16▲1390.9%↩ | 10▼50.5%↩ |
| F. MomohWinger | FC Winterthur | 🇳🇬Nigeria | 25 | 11 | 0 | 0 | 6.2 | 0▼100%↩ | 32▼16.6%↩ |