| L. RuizWinger | FC Seoul | 🇨🇴Colombia | 30 | 11 | 1 | 1 | 2.8 | 8▼13.2%↩ | 23▼45.8%↩ |
| L. SabatoCentre-forward | Independ. Rivadavia | 🏳️ | 0 | 2 | 0 | 0 | 2.6 | 0 | 20 |
| L. SadikuCentral midfielder | Helsingborg | 🇽🇰Kosovo | 35 | 0 | 0 | 0 | 0.1 | 4▼89.1%↩ | 4▼76.8%↩ |
| L. SadílekCentral midfielder | Gornik Zabrze | 🇨🇿Czechia | 30 | 8 | 1 | 0 | 1.4 | 17±0% | 21±0% |
| L. SadriuFull-back | Arges Pitesti | 🇽🇰Kosovo | 25 | 36 | 3 | 0 | 6.8 | 48 | 33 |
| L. SadulaevWinger | Akhmat | 🇷🇺Russia | 26 | 7 | 2 | 3 | 4.6 | 27±0% | 30±0% |
| L. SætraCentre-back | Kalmar FF | 🇳🇴Norway | 35 | 18 | 0 | 0 | 0.7 | 14▼52.9% | 12▲45% |
| L. SagnaWinger | Tatran Prešov | 🇸🇳Senegal | 26 | 24 | 0 | 0 | 2.9 | 0 | 25 |
| L. SahitajFull-back | FC Winterthur | 🇽🇰Kosovo | 22 | 6 | 0 | 0 | 6.5 | 6 | 35 |
| L. SaldanaCentre-forward | Oakland Roots | 🇺🇸USA | 22 | 5 | 0 | 0 | 3.2 | 0 | 28 |
| L. SaldañaCentre-back | Alianza Valledupar | 🇨🇴Colombia | 36 | 15 | 0 | 0 | 0.2 | 15 | 6 |
| L. SalvesenCentre-forward | Derby | 🇳🇴Norway | 30 | 7 | 1 | 0 | 6.4 | 11±0% | 31±0% |
| L. SamardžićAttacking midfielder | Atalanta | 🇷🇸Serbia | 24 | 5 | 1 | 0 | 41.4 | 17±0% | 72±0% |
| L. SambCentre-back | Laval | 🏳️ | 24 | 1 | 0 | 0 | 16.6 | 9±0% | 52±0% |
| L. SamuelCentre-back | Exeter City | 🏴England | 20 | 6 | 0 | 0 | 2.6 | 11▲37.5%↩ | 32±0% |
| L. SanabriaDefensive midfielder | Los Angeles Galaxy | 🇺🇾Uruguay | 22 | 25 | 2 | 1 | 9.6 | 35▲302.3% | 43▲14.8% |
| L. SánchezAttacking midfielder | Deportes Tolima | 🇨🇴Colombia | 26 | 31 | 3 | 1 | 1.7 | 11▲707.1%↩ | 28▼32.2%↩ |
| L. SánchezCentre-back | Talleres Remedios | 🇦🇷Argentina | 32 | 13 | 0 | 0 | 1 | 7 | 17 |
| L. SánchezCentre-back | Argentinos JRS | 🇦🇷Argentina | 32 | 0 | 0 | 0 | 1.3 | 0 | 13 |
| L. SandovalCentre-forward | Deportes Tolima | 🇨🇴Colombia | 27 | 41 | 6 | 1 | 1.7 | 14 | 22 |
| L. SanéCentral midfielder | Galatasaray | 🇩🇪Germany | 30 | 6 | 0 | 0 | 2.5 | 37±0% | 32±0% |
| L. SansevieroCentre-forward | Instituto Cordoba | 🇺🇾Uruguay | 26 | 11 | 1 | 1 | 13.2 | 11 | 50 |
| L. SassariniCentre-back | Bari | 🇮🇹Italy | 19 | 0 | 0 | 0 | 16 | 0 | 51 |
| L. SauerCentre-forward | VfB Stuttgart | 🇸🇰Slovakia | 20 | 3 | 0 | 0 | 31.3 | 21▲5.6%↩ | 80▲9.6%↩ |
| L. SauerGoalkeeper | All Boys | 🇦🇷Argentina | 22 | 8 | 0 | 0 | 6.9 | 25 | 37 |
| L. SavatovićGoalkeeper | NK Lokomotiva Zagreb | 🇭🇷Croatia | 22 | 3 | 0 | 0 | 4.1 | 3 | 32 |
| L. ScalesCentre-back | Celtic | 🇮🇪Republic of Ireland | 28 | 5 | 1 | 0 | 5.1 | 40±0% | 39±0% |
| L. ScarlettWinger | QPR | 🏳️ | 16 | 2 | 0 | 0 | 17.7 | 0 | 56±0% |
| L. ScepanikAttacking midfielder | Alemannia Aachen | 🇩🇪Germany | 32 | 19 | 1 | 2 | 2 | 8▼25.9% | 14▼34.1% |
| L. SchaubWinger | Rapid Vienna | 🇦🇹Austria | 31 | 10 | 2 | 0 | 1.4 | 6▼80.1%↩ | 16▼64.6%↩ |
| L. SchenkCentre-back | MVV | 🇳🇱Netherlands | 24 | 2 | 0 | 0 | 12.9 | 10±0% | 44±0% |
| L. SchimkusCentral midfielder | Erzgebirge Aue | 🇩🇪Germany | 18 | 0 | 0 | 0 | 4.9 | 0 | 35 |
| L. SchimppCentre-back | Colegiales | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| L. SchironeCentral midfielder | Cesena | 🇮🇹Italy | 23 | 1 | 0 | 0 | 19.6 | 0 | 50 |
| L. SchleimerCentral midfielder | SV Wehen | 🇩🇪Germany | 26 | 37 | 3 | 1 | 6.3 | 15▼4.3%↩ | 35▼36.7%↩ |
| L. SchmidtWinger | VVV Venlo | 🇩🇪Germany | 25 | 3 | 0 | 1 | 13.3 | 4 | 45 |
| L. SchneiderCentre-back | Arminia Bielefeld | 🇩🇪Germany | 26 | 17 | 0 | 0 | 21.5 | 14▼35.3% | 49▲18.4% |
| L. SchnellbacherDefensive midfielder | SV Elversberg | 🇩🇪Germany | 32 | 2 | 0 | 0 | 2.4 | 18±0% | 22±0% |
| L. SchodlerCentre-back | FC Zurich | 🏳️ | 19 | 0 | 0 | 0 | 5.5 | 0 | 36 |
| L. SchoofsDefensive midfielder | Lommel United | 🇧🇪Belgium | 29 | 7 | 1 | 0 | 6.2 | 31±0% | 30±0% |
| L. SchoppemaFull-back | De Graafschap | 🇳🇱Netherlands | 22 | 39 | 1 | 4 | 14.4 | 15▼42.8% | 56▼2.6% |
| L. SchoutenCentre-back | AZ Alkmaar | 🇳🇱Netherlands | 22 | 7 | 1 | 0 | 30.1 | 16±0% | 62±0% |
| L. SchulerWinger | Hertha BSC | 🇩🇪Germany | 27 | 4 | 0 | 1 | 16 | 29±0% | 48±0% |
| L. ScipioniDefensive midfielder | Olympiakos Piraeus | 🇦🇷Argentina | 21 | 2 | 0 | 0 | 5 | 10▼56.7%↩ | 38▼24.3%↩ |
| L. SeemaCentre-back | Orlando Pirates | 🇿🇦South Africa | 25 | 28 | 2 | 0 | 2.6 | 56 | 2 |
| L. SegoviaCentral midfielder | Rosario Central | 🇦🇷Argentina | 19 | 2 | 0 | 0 | 9.2 | 0▼100% | 43▼6.5% |
| L. SeguraCentre-forward | Chico | 🇨🇴Colombia | 22 | 0 | 0 | 0 | 1.4 | 0 | 21 |
| L. SeifertCentre-back | SV Elversberg | 🏳️ | 21 | 0 | 0 | 0 | 17.5 | 0 | 53 |
| L. SeifertCentre-back | SV Elversberg | 🇩🇪Germany | 22 | 0 | 0 | 0 | 18.1 | 0 | 52 |
| Ł. SekulskiCentre-forward | Wisla Plock | 🇵🇱Poland | 35 | 7 | 1 | 0 | 0.5 | 29±0% | 13±0% |
| L. SelahiDefensive midfielder | Widzew Łódź | 🇦🇱Albania | 27 | 6 | 0 | 0 | 3.5 | 19±0% | 27±0% |
| L. SemićFull-back | Helmond Sport | 🇩🇪Germany | 23 | 14 | 1 | 0 | 13.6 | 5▲23.1%↩ | 45▲21.4%↩ |
| L. SeoneCentre-forward | Haugesund | 🇧🇫Burkina Faso | 21 | 1 | 0 | 0 | 3 | 0 | 29 |
| L. SequeiraCentral midfielder | Independ. Rivadavia | 🇦🇷Argentina | 23 | 8 | 0 | 0 | 11.3 | 2▼91.4% | 42▼11.7% |
| L. SequeiraWinger | Central Cordoba de Santiago | 🇦🇷Argentina | 31 | 16 | 1 | 2 | 3.7 | 18▲123.2%↩ | 20▼0.5%↩ |
| L. SerdalDefensive midfielder | Hapoel Haifa | 🇮🇱Israel | 32 | 23 | 1 | 0 | 1.1 | 9 | 13 |
| L. SerifiCentral midfielder | HNK Rijeka | 🏳️ | 0 | 0 | 0 | 0 | 1 | 0 | 14 |
| L. SethiCentral midfielder | Kongsvinger | 🇳🇴Norway | 18 | 0 | 0 | 0 | 2.6 | 0 | 30 |
| L. SgarbiCentral midfielder | Napoli | 🇮🇹Italy | 25 | 17 | 1 | 0 | 32.2 | 7▼18.8%↩ | 64▲17.4%↩ |
| L. ShabaniCentral midfielder | Varbergs BoIS FC | 🇦🇱Albania | 27 | 28 | 1 | 0 | 1.7 | 10▲65.6%↩ | 22▼27.6%↩ |
| L. ShaharCentre-back | Arouca | 🏴England | 19 | 1 | 0 | 0 | 16.2 | 0 | 70 |
| L. ShanklandCentre-forward | Rangers | 🏴Scotland | 31 | 5 | 3 | 0 | 3.7 | 50±0% | 28▼1.1%↩ |
| L. ShawFull-back | Manchester United | 🏴England | 31 | 4 | 0 | 1 | 17.1 | 41±0% | 51±0% |
| L. ShawCentral midfielder | Northampton | 🏴England | 25 | 0 | 0 | 0 | 2.5 | 0▼100%↩ | 33▼20.5%↩ |
| L. SibeliusAttacking midfielder | Varbergs BoIS FC | 🇸🇪Sweden | 24 | 30 | 4 | 1 | 2.2 | 17±0% | 28▲1.8%↩ |
| L. SibleyAttacking midfielder | Oxford United | 🏴England | 25 | 4 | 1 | 0 | 8.9 | 0▼100%↩ | 50▲31.5%↩ |
| L. SifumbaAttacking midfielder | Durban City | 🇿🇦South Africa | 21 | 15 | 1 | 1 | 1.2 | 5 | 2 |
| L. SigaliCentre-back | Aldosivi | 🇦🇷Argentina | 39 | 4 | 0 | 0 | 0.5 | 6▼62.3%↩ | 4▼36.9%↩ |
| L. SilagadzeWinger | Podbrezová | 🇬🇪Georgia | 27 | 14 | 1 | 2 | 3.1 | 8 | 23 |
| L. SilbaCentre-forward | Deportivo Madryn | 🇦🇷Argentina | 36 | 16 | 3 | 0 | 1.2 | 17 | 14 |
| L. SiliadinCentre-back | Boulogne | 🇫🇷France | 24 | 3 | 0 | 0 | 17.9 | 5 | 48 |
| L. SillahCentre-forward | Gillingham | 🇬🇲Gambia | 20 | 5 | 1 | 0 | 2.9 | 5 | 31 |
| L. SilvaCentral midfielder | River Plate | 🏳️ | 19 | 4 | 0 | 0 | 9.6 | 2 | 45 |
| L. SilvaDefensive midfielder | FC Juarez | 🇲🇽Mexico | 22 | 1 | 0 | 0 | 9.5 | 0±0% | 39▼3.7% |
| L. ŠimićCentre-back | Avellino | 🇭🇷Croatia | 30 | 3 | 0 | 0 | 5.2 | 39±0% | 39±0% |
| L. ŠimkoCentre-back | Skalica | 🇸🇰Slovakia | 27 | 0 | 1 | 1 | 2.7 | 4 | 23 |
| L. SimperCentral midfielder | Walsall | 🏴England | 25 | 7 | 0 | 0 | 3 | 4 | 28▼25.9%↩ |
| L. SinayokoCentre-forward | Paris FC | 🇲🇱Mali | 26 | 5 | 4 | 1 | 39.5 | 59±0% | 76▲1.7%↩ |
| L. SinisterraWinger | Cruzeiro | 🇨🇴Colombia | 27 | 8 | 1 | 0 | 22.5 | 8±0% | 48▼3.2% |
| L. SirchCentre-back | SV Elversberg | 🇩🇪Germany | 27 | 3 | 0 | 0 | 14.5 | 37±0% | 55±0% |
| L. SkammelsrudCentral midfielder | Ranheim | 🇳🇴Norway | 17 | 0 | 0 | 0 | 2.3 | 0 | 28 |
| L. ŠkaričićCentre-back | NK Varazdin | 🇭🇷Croatia | 24 | 23 | 3 | 0 | 5 | 21 | 37 |
| L. SkinnerCentre-forward | Bristol City | 🏳️ | 17 | 0 | 0 | 0 | 18.8 | 0 | 57 |
| L. SkjellerupCentre-forward | Sassuolo | 🇩🇰Denmark | 24 | 1 | 0 | 0 | 37.5 | 0 | 60▲27.3%↩ |
| Ł. SkorupskiGoalkeeper | Bologna | 🇵🇱Poland | 35 | 4 | 0 | 0 | 2.6 | 21±0% | 21±0% |
| L. SkovajsaCentre-back | AS Trencin | 🇸🇰Slovakia | 32 | 18 | 1 | 0 | 0.7 | 10 | 11 |
| L. SkvortsovFull-back | Serik Spor | 🇰🇿Kazakhstan | 26 | 16 | 1 | 1 | 6.2 | 12▲92.2%↩ | 29▲28.3%↩ |
| L. SlatshaCentral midfielder | Amazulu | 🇿🇦South Africa | 24 | 4 | 0 | 0 | 1.2 | 1 | 1 |
| L. SmansWinger | Heerenveen | 🇳🇱Netherlands | 23 | 5 | 0 | 3 | 27.3 | 2±0% | 58±0% |
| L. SmithAttacking midfielder | Livingston | 🏴Scotland | 26 | 35 | 7 | 2 | 10.2 | 27±0% | 40±0% |
| L. SmuldersCentral midfielder | FC Eindhoven | 🏳️ | 19 | 2 | 0 | 0 | 10.5 | 0 | 45 |
| L. SmyrlisWinger | Panetolikos | 🇬🇷Greece | 22 | 21 | 1 | 1 | 5.9 | 7 | 36 |
| L. SmythCentre-forward | Notts County | 🇦🇺Australia | 22 | 7 | 2 | 0 | 8.8 | 10 | 42 |
| L. SnowdenWinger | Oxford United | 🏴England | 18 | 2 | 0 | 1 | 7.3 | 2 | 43 |
| L. SødalDefensive midfielder | Bryne | 🇳🇴Norway | 24 | 27 | 0 | 0 | 4.2 | 22▲64.9% | 35▼3.3% |
| L. SolignacCentre-forward | San Antonio | 🇦🇷Argentina | 35 | 0 | 0 | 0 | 0.2 | 0 | 4 |
| L. SommerCentre-back | Havelse | 🇩🇪Germany | 25 | 0 | 2 | 1 | 7.8 | 4 | 37 |
| L. SørensenFull-back | Huddersfield | 🇩🇰Denmark | 26 | 43 | 4 | 4 | 10.2 | 21▲17.2% | 44▼3.9% |
| L. SosaCentre-back | Barcelona | 🇪🇨Ecuador | 32 | 12 | 0 | 0 | 14.4 | 10 | 20 |
| L. SotoCentral midfielder | Colo Colo | 🇨🇱Chile | 23 | 32 | 0 | 0 | 1.6 | 17 | 24 |