| L. StojsavljevićCentre-back | Spartak Trnava | 🇷🇸Serbia | 28 | 19 | 0 | 0 | 2.1 | 18▲607.7%↩ | 21▲10.4%↩ |
| L. ŠtulacCentral midfielder | Reggiana | 🇸🇮Slovenia | 32 | 10 | 0 | 0 | 2.1 | 4▼69.5%↩ | 14▼61%↩ |
| L. SuárezCentre-forward | Sporting CP | 🇨🇴Colombia | 28 | 8 | 7 | 1 | 15.6 | 93±0% | 57±0% |
| L. SuárezCentre-back | Lanus | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 10.6 | 0 | 42 |
| L. SuárezFull-back | Sarmiento Junin | 🇦🇷Argentina | 31 | 22 | 1 | 0 | 5 | 33▼8.6%↩ | 25▼29.6%↩ |
| L. SuárezCentre-forward | Inter Miami | 🇺🇾Uruguay | 39 | 26 | 14 | 6 | 0.9 | 49▲9.3% | 10▼8.9% |
| L. SubotićCentre-back | FK Spartak Zdrepceva KRV | 🇷🇸Serbia | 23 | 26 | 2 | 0 | 6.1 | 20 | 39 |
| L. SučićAttacking midfielder | Real Sociedad | 🇭🇷Croatia | 24 | 8 | 3 | 0 | 86.4 | 15±0% | 74▲1.9% |
| L. SuhrCentral midfielder | Sarmiento Junin | 🇺🇾Uruguay | 29 | 23 | 1 | 0 | 4.6 | 18 | 31 |
| L. SuttonCentral midfielder | Harrogate Town | 🏴England | 29 | 15 | 0 | 1 | 1 | 6▼32.1% | 16▼29.9% |
| L. SvanbergCentre-back | Mjallby AIF | 🇸🇪Sweden | 23 | 9 | 0 | 0 | 3.8 | 10▼12%↩ | 30▲19.2%↩ |
| L. SvenningsenCentre-back | Skeid | 🇳🇴Norway | 19 | 1 | 0 | 0 | 3.3 | 0▼100% | 36▲29.1% |
| L. SvitekCentre-forward | Havelse | 🏳️ | 18 | 1 | 0 | 0 | 4.8 | 0 | 35 |
| L. SyFull-back | Auxerre | 🇫🇷France | 24 | 7 | 1 | 0 | 40.1 | 30±0% | 68±0% |
| L. SzabóCentre-forward | Zaglebie Lubin | 🇭🇺Hungary | 27 | 3 | 1 | 0 | 3.8 | 5▼56.5% | 28±0% |
| L. SzalichGoalkeeper | Ferro Carril Oeste | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.7 | 0 | 35 |
| L. SzimionasCentral midfielder | Universitatea Cluj | 🏳️ | 19 | 0 | 0 | 0 | 2.9 | 0 | 63 |
| L. SzőrCentral midfielder | Kisvarda FC | 🇭🇺Hungary | 25 | 19 | 2 | 1 | 4 | 15 | 31 |
| L. TagessonFull-back | Sandviken | 🇸🇪Sweden | 24 | 26 | 1 | 2 | 2 | 8±0% | 26▲0.8% |
| L. TakácsCentre-back | Teplice | 🇨🇿Czechia | 30 | 8 | 0 | 0 | 2.1 | 3 | 1 |
| L. TakaeCentral midfielder | Yokohama FC | 🇯🇵Japan | 28 | 0 | 0 | 0 | 2.4 | 0 | 26 |
| L. TarasCentre-forward | Lokomotiv | 🇺🇦Ukraine | 21 | 0 | 1 | 0 | 2.9 | 7 | 30▼8.1%↩ |
| L. TasovCentre-forward | Preußen Münster | 🏳️ | 20 | 1 | 0 | 0 | 5.6 | 0 | 48 |
| L. TchaounaCentral midfielder | Coventry | 🇫🇷France | 23 | 4 | 0 | 0 | 80 | 12▼8.9%↩ | 76▲1.9%↩ |
| L. TempelmannCentral midfielder | Eintracht Braunschweig | 🇩🇪Germany | 27 | 5 | 0 | 0 | 14 | 11±0% | 41±0% |
| L. TempleCentre-back | Oldham | 🇮🇪Republic of Ireland | 21 | 4 | 0 | 0 | 2.7 | 6 | 28 |
| L. TevereCentral midfielder | Preston | 🏳️ | 23 | 9 | 0 | 2 | 11.6 | 15 | 17 |
| L. ThomasFull-back | Leicester | 🏴England | 25 | 9 | 0 | 2 | 9.7 | 18▼31.2% | 67±0% |
| L. ThomasGoalkeeper | Bristol City | 🏴Wales | 29 | 0 | 0 | 0 | 7.5 | 0▼100%↩ | 35▲15.3%↩ |
| L. ThomasDefensive midfielder | ST Mirren | 🏴England | 27 | 9 | 0 | 0 | 7.1 | 9▲25.4%↩ | 31▲33.1%↩ |
| L. ThomasGoalkeeper | Western Sydney Wanderers | 🇦🇺Australia | 34 | 24 | 0 | 0 | 0.1 | 11▲167.5%↩ | 7▼74.9%↩ |
| L. ThompsonCentral midfielder | Mansfield Town | 🏴England | 24 | 9 | 0 | 0 | 9 | 7▼37.1%↩ | 60▲2.6%↩ |
| L. ThompsonCentral midfielder | Stevenage | 🏴Wales | 31 | 9 | 0 | 0 | 1.8 | 6▼61.2% | 21±0% |
| L. TičićCentral midfielder | Nizhny Novgorod | 🇸🇮Slovenia | 26 | 26 | 2 | 1 | 3 | 25▲91.6% | 27▼11.6% |
| L. TidstrandDefensive midfielder | Mjallby AIF | 🇸🇪Sweden | 21 | 17 | 0 | 0 | 3.6 | 8▲42.9% | 32▼7.6% |
| L. ToffolettiGoalkeeper | Argentinos JRS | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 10.1 | 0 | 42 |
| L. TolajCentre-forward | Bristol City | 🇨🇭Switzerland | 25 | 8 | 2 | 1 | 26.9 | 16▼69.4%↩ | 56▲7.8%↩ |
| L. TómassonCentre-back | Samsunspor | 🇮🇸Iceland | 26 | 8 | 1 | 0 | 8.9 | 29▲3.2% | 49▲5.9% |
| L. TopalovićCentral midfielder | Carrarese | 🇸🇮Slovenia | 20 | 6 | 0 | 0 | 18 | 1±0% | 73±0% |
| L. TornbladCentral midfielder | Oddevold | 🇸🇪Sweden | 33 | 8 | 0 | 0 | 0.1 | 7▼3% | 7▼31.1% |
| L. TornbladCentral midfielder | Oddevold | 🏳️ | 32 | 8 | 0 | 0 | 0.2 | 0 | 7 |
| L. TorreiraAttacking midfielder | Galatasaray | 🇺🇾Uruguay | 30 | 7 | 1 | 2 | 3.3 | 40±0% | 32±0% |
| L. TorresCentre-forward | Temperley | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| L. TorrianiGoalkeeper | AC Milan | 🇮🇹Italy | 21 | 0 | 0 | 0 | 37.1 | 0 | 66 |
| L. TostoCentre-back | Inter | 🇮🇹Italy | 20 | 1 | 0 | 0 | 27.1 | 1 | 51 |
| L. TousartCentre-back | Stade Brestois 29 | 🇫🇷France | 29 | 7 | 1 | 0 | 12.9 | 16±0% | 40±0% |
| L. TramoniWinger | Rouen | 🇫🇷France | 23 | 5 | 0 | 0 | 5.1 | 0▼100%↩ | 34▼43.2%↩ |
| L. TraoréCentre-back | Red Bull Salzburg | 🇧🇫Burkina Faso | 19 | 0 | 0 | 0 | 6 | 0 | 38 |
| L. TraoréCentre-forward | Shakhtar Donetsk | 🇧🇫Burkina Faso | 25 | 4 | 0 | 0 | 5.1 | 10±0% | 36±0% |
| L. TravisCentral midfielder | Derby | 🏴England | 29 | 5 | 0 | 0 | 8.1 | 4▼81% | 47▲12.6% |
| L. TrejoCentre-back | Club Atlético Güemes | 🇦🇷Argentina | 26 | 0 | 0 | 0 | 4.8 | 0 | 28 |
| Ł. TrepkaCentre-back | GKS Katowice | 🇵🇱Poland | 19 | 0 | 0 | 0 | 3.8 | 0 | 33 |
| L. TrossardCentral midfielder | Beşiktaş | 🇧🇪Belgium | 31 | 7 | 1 | 1 | 2.9 | 31▼19.3%↩ | 25▼44%↩ |
| L. TrslicFull-back | FC Schweinfurt 05 | 🇩🇪Germany | 25 | 26 | 0 | 2 | 7 | 7 | 37 |
| L. TufegdžićAttacking midfielder | Qingdao Jonoon | 🇷🇸Serbia | 29 | 23 | 2 | 2 | 1.2 | 11 | 22 |
| Ľ. TuptaWinger | Larisa | 🇸🇰Slovakia | 28 | 34 | 8 | 2 | 4.9 | 33▲261.1%↩ | 31▲4.4%↩ |
| L. UgochukwuDefensive midfielder | Galatasaray | 🇫🇷France | 22 | 4 | 0 | 0 | 9 | 33▼19.3%↩ | 85▲1.7%↩ |
| L. UllrichFull-back | Borussia Mönchengladbach | 🇩🇪Germany | 22 | 5 | 0 | 2 | 38.4 | 31±0% | 72±0% |
| L. UlrichCentral midfielder | SC Paderborn 07 | 🇩🇪Germany | 21 | 6 | 0 | 0 | 36.2 | 49▲9.4%↩ | 64±0% |
| L. UnbehaunGoalkeeper | Hansa Rostock | 🇩🇪Germany | 25 | 10 | 0 | 0 | 6.5 | 0▼100%↩ | 55▲1.5%↩ |
| L. UnnerstallGoalkeeper | Twente | 🇩🇪Germany | 36 | 6 | 0 | 0 | 2.2 | 17±0% | 27±0% |
| L. UrriolaCentre-back | Everton de Vina | 🇨🇱Chile | 20 | 0 | 0 | 0 | 1 | 0 | 20 |
| L. VaböCentral midfielder | Sandviken | 🇸🇪Sweden | 22 | 17 | 0 | 0 | 1.7 | 4±0% | 23▼8% |
| L. VäisänenCentre-back | BK Hacken | 🇫🇮Finland | 29 | 5 | 0 | 0 | 1.3 | 5 | 18▲14.6% |
| L. ValadezAttacking midfielder | Leon | 🇲🇽Mexico | 22 | 5 | 0 | 1 | 11 | 4 | 45 |
| L. ValenciaCentre-forward | Deportes Limache | 🇨🇱Chile | 35 | 24 | 15 | 10 | 0.3 | 58 | 11 |
| L. ValenteAttacking midfielder | Feyenoord | 🇮🇹Italy | 23 | 9 | 4 | 1 | 33.5 | 51±0% | 77▲1.7% |
| L. ValentiCentre-back | Parma | 🇦🇷Argentina | 27 | 1 | 0 | 0 | 28.1 | 45±0% | 62±0% |
| L. ValeriCentral midfielder | Gobelins | 🇫🇷France | 24 | 0 | 0 | 0 | 4.5 | 0 | 30 |
| L. VallejosCentre-back | Deportivo Maipu | 🇦🇷Argentina | 26 | 9 | 0 | 0 | 5.2 | 3 | 30 |
| L. VallierCentre-back | Dunkerque | 🇫🇷France | 27 | 8 | 0 | 0 | 15.5 | 9▼1.1%↩ | 41▲1.2%↩ |
| L. ValzaniaCentral midfielder | Pescara | 🇮🇹Italy | 30 | 36 | 1 | 3 | 11.2 | 34▲145.7%↩ | 36▼14%↩ |
| L. Van EenooCentre-forward | Beerschot VA | 🇧🇪Belgium | 35 | 7 | 2 | 3 | 1.3 | 28±0% | 15±0% |
| L. Van GelderCentral midfielder | Antwerp | 🏳️ | 16 | 1 | 0 | 0 | 9.5 | 0 | 48 |
| L. van GelderenCentre-back | Waalwijk | 🇳🇱Netherlands | 25 | 9 | 1 | 0 | 14.6 | 9▼43% | 48±0% |
| L. van ParysGoalkeeper | Fortuna Sittard | 🏳️ | 19 | 0 | 0 | 0 | 21.3 | 0 | 58 |
| L. Vangi VungeleCentre-back | Rodez | 🇫🇷France | 21 | 0 | 0 | 0 | 16 | 0 | 51 |
| L. VapneCentral midfielder | Sogndal | 🇱🇻Latvia | 23 | 5 | 1 | 0 | 3.4 | 7 | 30 |
| L. VaraldoWinger | Central Cordoba de Santiago | 🇦🇷Argentina | 24 | 17 | 0 | 0 | 10.8 | 0▼100% | 40▼10.2% |
| L. VargasFull-back | Union Santa Fe | 🇦🇷Argentina | 21 | 22 | 0 | 2 | 12.6 | 24▼40% | 54▼3.2% |
| L. VasilevGoalkeeper | Botev Vratsa | 🇧🇬Bulgaria | 21 | 5 | 0 | 0 | 3 | 3 | 29 |
| L. VásquezCentral midfielder | Cobresal | 🇨🇱Chile | 24 | 0 | 0 | 0 | 1.1 | 0 | 19 |
| L. VásquezGoalkeeper | Bucaramanga | 🇨🇴Colombia | 30 | 2 | 0 | 0 | 0.4 | 3 | 11 |
| L. VásquezCentral midfielder | Internacional de Bogota | 🇨🇴Colombia | 35 | 1 | 0 | 0 | 0.1 | 0 | 4 |
| L. VázquezWinger | Birmingham | 🇦🇷Argentina | 25 | 9 | 0 | 1 | 25.7 | 0▼100%↩ | 73±0% |
| L. VázquezCentral midfielder | Nueva Chicago | 🇦🇷Argentina | 22 | 2 | 0 | 0 | 5.5 | 0 | 33 |
| L. VegaDefensive midfielder | Atletico Tucuman | 🏳️ | 21 | 16 | 0 | 0 | 11.9 | 21 | 50 |
| L. VegaCentre-forward | Almirante Brown | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.5 | 0 | 33 |
| L. VegaAttacking midfielder | Petrolul Ploiesti | 🇦🇷Argentina | 27 | 27 | 0 | 1 | 2.8 | 2▼66.2%↩ | 23▼46.9%↩ |
| L. VelazcoCentre-back | Belgrano Cordoba | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 10.1 | 0 | 42 |
| L. VenturinoWinger | Genoa | 🇮🇹Italy | 20 | 12 | 0 | 0 | 37.5 | 0▼100% | 66▼12.6% |
| L. VeraCentral midfielder | Lokomotiv | 🇦🇷Argentina | 29 | 10 | 0 | 0 | 1 | 4▼90.4%↩ | 16▼45.6%↩ |
| L. VerdeCentral midfielder | Union Santa Fe | 🇦🇷Argentina | 22 | 14 | 2 | 0 | 12 | 15▲94.9% | 48▼2.6% |
| L. VerstraeteDefensive midfielder | Patro Eisden | 🇧🇪Belgium | 27 | 7 | 0 | 0 | 5.9 | 52▲20.6%↩ | 18▲2.3%↩ |
| L. VickeryAttacking midfielder | Macarthur | 🏳️ | 19 | 24 | 5 | 1 | 1 | 22 | 20 |
| L. VignaliAttacking midfielder | Virtus Entella | 🇮🇹Italy | 30 | 6 | 0 | 2 | 5.5 | 14±0% | 30±0% |
| L. VigourouxGoalkeeper | Swansea | 🇨🇱Chile | 32 | 11 | 0 | 0 | 8.5 | 38▲59.7% | 36±0% |
| L. VikgrenWinger | Umeå FC | 🇸🇪Sweden | 22 | 15 | 0 | 5 | 2 | 12 | 26▲7.4%↩ |
| L. VillaCentre-back | FC Sion | 🇮🇹Italy | 23 | 21 | 0 | 0 | 11 | 17 | 57 |
| L. VillalbaWinger | Botafogo | 🇺🇾Uruguay | 25 | 17 | 1 | 1 | 28 | 13 | 60 |