| L. WaltaAttacking midfielder | Los Angeles FC | 🇫🇮Finland | 23 | 3 | 1 | 0 | 7.2 | 3▼93.9%↩ | 58▲43.1%↩ |
| L. WarringtonCentral midfielder | Tranmere | 🏴England | 24 | 27 | 0 | 0 | 3.4 | 11▲46.2%↩ | 29▼7.7%↩ |
| L. WatkowiakGoalkeeper | FC ST. Gallen | 🇩🇪Germany | 30 | 3 | 0 | 0 | 1.8 | 3 | 19 |
| L. WatsonCentral midfielder | Crawley Town | 🇮🇪Republic of Ireland | 25 | 8 | 1 | 0 | 2.9 | 10▲5.4% | 27±0% |
| L. WedlGoalkeeper | Austria Vienna | 🇦🇹Austria | 31 | 0 | 0 | 0 | 1.2 | 0 | 17 |
| L. WeenCentral midfielder | Mjondalen | 🇳🇴Norway | 18 | 1 | 0 | 0 | 2.4 | 0 | 27 |
| L. WeinkaufGoalkeeper | Hannover 96 | 🇩🇪Germany | 30 | 7 | 0 | 0 | 5.6 | 0 | 24▲6.3%↩ |
| L. WestWinger | Fredrikstad | 🇳🇴Norway | 18 | 5 | 0 | 0 | 5 | 0 | 36 |
| L. WilhelmCentral midfielder | FC Saarbrücken | 🇩🇪Germany | 23 | 34 | 0 | 1 | 8.2 | 18▲11.7% | 41±0% |
| L. WillenFull-back | Pogon Szczecin | 🇧🇪Belgium | 23 | 6 | 0 | 0 | 4.9 | 13▼28.7%↩ | 54▲3.1%↩ |
| L. WingCentral midfielder | Reading | 🏴England | 31 | 10 | 0 | 1 | 2.5 | 44±0% | 30±0% |
| L. WolfAttacking midfielder | FC Viktoria Köln | 🇩🇪Germany | 25 | 9 | 2 | 0 | 7.1 | 9▼40.4% | 40▲2.8% |
| L. WolfertGoalkeeper | Racing Club | 🇦🇷Argentina | 19 | 0 | 0 | 0 | 9.2 | 0 | 43 |
| L. WollschlägerCentre-forward | FC Saarbrücken | 🇩🇪Germany | 23 | 7 | 0 | 0 | 6.6 | 0 | 33▼33.5%↩ |
| Ł. WolsztyńskiCentre-forward | Tatran Prešov | 🇵🇱Poland | 31 | 8 | 0 | 1 | 0.6 | 3▼88%↩ | 12▼47.7%↩ |
| L. WongCentral midfielder | Melbourne City | 🇦🇺Australia | 19 | 0 | 0 | 0 | 0.5 | 0 | 17 |
| L. WoodhouseFull-back | Exeter City | 🏴England | 22 | 9 | 0 | 1 | 5.3 | 20▼8.8% | 43±0% |
| L. WoolfendenCentre-back | Coventry | 🏴England | 28 | 17 | 0 | 0 | 77.5 | 14▲55.7%↩ | 49▼28.1%↩ |
| L. WoudenbergCentre-back | Dordrecht | 🇳🇱Netherlands | 32 | 4 | 0 | 0 | 1.7 | 2▼91.7% | 21±0% |
| L. WoutersCentre-back | Vitesse | 🇳🇱Netherlands | 27 | 1 | 0 | 0 | 9.8 | 28▲23.3%↩ | 45±0% |
| L. WykeCentre-back | Tampa Bay Rowdies | 🏴England | 30 | 14 | 1 | 0 | 1.2 | 6▲8.5%↩ | 21▼43.7%↩ |
| L. YamaguchiGoalkeeper | Kawasaki Frontale | 🇯🇵Japan | 28 | 35 | 0 | 0 | 7.2 | 13 | 43 |
| L. YobéCentral midfielder | Stade Briochin | 🇫🇷France | 28 | 0 | 0 | 0 | 1.7 | 0 | 22 |
| L. YoroCentre-back | Manchester United | 🇫🇷France | 20 | 3 | 0 | 0 | 71.5 | 23±0% | 87±0% |
| L. YoundjeFull-back | AS Eupen | 🇧🇪Belgium | 21 | 4 | 0 | 1 | 7.5 | 7±0% | 41±0% |
| L. ZahovićCentre-forward | CFR 1907 Cluj | 🇸🇮Slovenia | 30 | 13 | 1 | 0 | 0.9 | 4▼86.4%↩ | 15▼45.7%↩ |
| L. ZamudioGoalkeeper | Charleston Battery | 🇺🇸USA | 28 | 17 | 0 | 0 | 2.1 | 9 | 25 |
| L. ZanimacchiaCentral midfielder | Padova | 🇮🇹Italy | 28 | 1 | 0 | 0 | 7.8 | 20±0% | 48±0% |
| L. ZannierCentral midfielder | Talleres Remedios | 🇦🇷Argentina | 26 | 7 | 0 | 0 | 5.1 | 0 | 30 |
| L. ZarićWinger | OFK Beograd | 🇷🇸Serbia | 18 | 20 | 1 | 1 | 4.4 | 6 | 40 |
| L. ZarzaCentral midfielder | Talleres Remedios | 🇦🇷Argentina | 19 | 0 | 0 | 0 | 4.8 | 0 | 35 |
| L. ZaydenzalFull-back | Dynamo | 🇷🇺Russia | 22 | 4 | 0 | 0 | 3.1 | 10▲86.3% | 30▲4.9% |
| L. ZeefuikWinger | Fortuna Sittard | 🇳🇱Netherlands | 21 | 8 | 3 | 1 | 28.8 | 11±0% | 61±0% |
| L. ZeevalkinkGoalkeeper | Heracles | 🇳🇱Netherlands | 21 | 0 | 0 | 0 | 12.4 | 0 | 53 |
| L. ZelarayánWinger | Belgrano Cordoba | 🇦🇲Armenia | 34 | 27 | 5 | 5 | 2.6 | 29▲1.4% | 19▲6.9% |
| L. ZellerCentre-back | Preußen Münster | 🏳️ | 25 | 33 | 0 | 1 | 6.8 | 9 | 36 |
| L. ZellerFull-back | Preußen Münster | 🇩🇪Germany | 26 | 10 | 0 | 2 | 6.1 | 0▼96.1%↩ | 28▼14.1%↩ |
| L. ZidaneGoalkeeper | Leganes | 🇫🇷France | 28 | 9 | 0 | 0 | 10.5 | 18▲7.3%↩ | 46±0% |
| L. ZigiGoalkeeper | FC ST. Gallen | 🇬🇭Ghana | 29 | 35 | 0 | 0 | 3.7 | 12 | 34 |
| L. ZikhaliCentral midfielder | Richards Bay | 🇿🇦South Africa | 21 | 0 | 2 | 0 | 2.2 | 26 | 2 |
| L. ZimaGoalkeeper | Petrolul Ploiesti | 🇨🇿Czechia | 32 | 4 | 0 | 0 | 0.5 | 2▲57.1%↩ | 10▼70.2%↩ |
| L. ZingerleGoalkeeper | RB Leipzig | 🇩🇪Germany | 32 | 0 | 0 | 0 | 4.6 | 0▼100%↩ | 20▼67.3%↩ |
| Ł. ZjawińskiCentre-forward | Legia Warszawa | 🇵🇱Poland | 25 | 10 | 4 | 0 | 5.9 | 19 | 36▲8.7%↩ |
| L. ZličićCentral midfielder | Napredak | 🇷🇸Serbia | 29 | 14 | 0 | 2 | 1.8 | 9 | 21 |
| L. ZogbeFull-back | Stade Brestois 29 | 🇨🇮Côte d'Ivoire | 21 | 1 | 0 | 0 | 33.1 | 5±0% | 65±0% |
| L. ZorićDefensive midfielder | Radnik Surdulica | 🇷🇸Serbia | 28 | 10 | 3 | 0 | 2.3 | 14 | 24 |
| L. ZuffiDefensive midfielder | FC Winterthur | 🇨🇭Switzerland | 36 | 28 | 1 | 0 | 1.2 | 18 | 13 |
| L. ZukaCentre-back | Servette FC | 🇨🇭Switzerland | 21 | 1 | 0 | 0 | 6.2 | 0 | 36 |
| L. ZutaFull-back | NK Slaven Belupo | 🇲🇰North Macedonia | 34 | 19 | 2 | 1 | 0.5 | 7▲677.8%↩ | 9▼17.3%↩ |
| L. ZvonarekCentral midfielder | Estrela | 🇭🇷Croatia | 21 | 8 | 0 | 0 | 20 | 13▼2.9%↩ | 42±0% |
| Ł. ZwolińskiCentre-forward | Sakaryaspor | 🇵🇱Poland | 33 | 24 | 4 | 0 | 0.9 | 13▼16.8%↩ | 11▼45.3%↩ |
| Lachie CharlesGoalkeeper | Melbourne City | 🏳️ | 18 | 0 | 0 | 0 | 0.4 | 0 | 17 |
| Lachlan CandyCentral midfielder | Wellington Phoenix | 🏳️ | 20 | 0 | 0 | 0 | 0.5 | 0 | 16 |
| Lacine Megnan-PaveCentre-forward | Montpellier | 🏳️ | 16 | 6 | 0 | 1 | 14.2 | 7 | 58 |
| Ladislav Krejčí IWinger | Teplice | 🇨🇿Czechia | 34 | 15 | 0 | 1 | 0.6 | 3 | 0 |
| Lalo AguilarCentre-back | Leganes | 🇪🇸Spain | 24 | 9 | 0 | 0 | 24 | 26▼22.5% | 62±0% |
| Lamine DaboCentral midfielder | Venezia | 🇪🇸Spain | 22 | 2 | 0 | 0 | 35.2 | 15▲10.4%↩ | 49▲9.6%↩ |
| Lamine GueyeCentre-forward | Oviedo | 🇸🇳Senegal | 22 | 0 | 0 | 0 | 21.2 | 0 | 63 |
| Lamine SadioWinger | FC Nordsjaelland | 🏳️ | 18 | 7 | 0 | 0 | 5.7 | 0▼100% | 41▼4.7% |
| Lamine YamalWinger | Barcelona | 🇪🇸Spain | 19 | 9 | 8 | 6 | 94.4 | 71±0% | 100▲1.7% |
| Lander AstiazaránCentral midfielder | Real Sociedad II | 🇪🇸Spain | 20 | 9 | 2 | 1 | 23.3 | 20▼54% | 72±0% |
| Lander OlasagastiGoalkeeper | Real Sociedad II | 🏳️ | 21 | 0 | 0 | 0 | 19.5 | 0 | 52 |
| Lander OlasagastiGoalkeeper | Real Sociedad II | 🏳️ | 21 | 0 | 0 | 0 | 19.5 | 0 | 51 |
| Lander PinillosCentral midfielder | Alaves | 🇪🇸Spain | 23 | 1 | 0 | 0 | 43 | 0 | 64 |
| Lander VerbistCentre-back | K. Lierse S.K. | 🇧🇪Belgium | 20 | 0 | 0 | 0 | 6.3 | 0 | 37 |
| LandersonWinger | Moreirense | 🇧🇷Brazil | 19 | 8 | 0 | 0 | 16.9 | 8±0% | 61±0% |
| LandinhoCentral midfielder | Felgueiras 1932 | 🇵🇹Portugal | 33 | 21 | 0 | 0 | 0.9 | 2▼80.6% | 10▼60.6% |
| Laoulu OladipoGoalkeeper | Jong Utrecht | 🇳🇱Netherlands | 19 | 0 | 0 | 0 | 10.1 | 0 | 45 |
| Laro GómezGoalkeeper | Racing Santander | 🇪🇸Spain | 20 | 1 | 0 | 0 | 37.3 | 0 | 58 |
| Lars de BlokFull-back | VVV Venlo | 🇳🇱Netherlands | 22 | 9 | 1 | 8 | 16.4 | 20▼11.3% | 58±0% |
| Lars StroblFull-back | Hoffenheim II | 🇩🇪Germany | 21 | 5 | 0 | 0 | 6.2 | 1 | 34 |
| LarsonCentral midfielder | Palmeiras | 🏳️ | 20 | 6 | 0 | 0 | 24.8 | 1±0% | 60▲1% |
| Lassana TraoréCentre-back | Saint Etienne | 🇸🇳Senegal | 19 | 1 | 0 | 0 | 16.1 | 0 | 53 |
| Lasse FaßmannCentre-back | TSV 1860 München | 🇩🇪Germany | 20 | 8 | 0 | 0 | 6.1 | 3 | 38 |
| Lasse LegolasCentre-forward | Odense | 🏳️ | 18 | 2 | 0 | 0 | 5.1 | 0 | 36▼1.4% |
| Lasse MadsenCentral midfielder | IK brage | 🇩🇰Denmark | 21 | 4 | 0 | 0 | 2.2 | 1 | 30 |
| Lassina SangareCentral midfielder | Falkenbergs FF | 🏳️ | 23 | 20 | 0 | 0 | 1.9 | 1 | 24 |
| Laurence TaylorDefensive midfielder | Central Coast Mariners | 🏳️ | 17 | 1 | 0 | 0 | 0.4 | 0 | 16 |
| Lautaro HerreraGoalkeeper | Estudiantes de Rio Cuarto | 🇦🇷Argentina | 21 | 2 | 0 | 0 | 10.1 | 0 | 42 |
| Lautaro LópezCentral midfielder | Bahia | 🇦🇷Argentina | 21 | 27 | 0 | 2 | 19.5 | 16 | 45 |
| Lautaro LudueñaCentre-back | Aldosivi | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 9.6 | 0 | 43 |
| Lautaro MartínezCentre-forward | Inter | 🇦🇷Argentina | 29 | 5 | 4 | 0 | 16.4 | 71±0% | 65▲12.1% |
| Lautaro MillánCentral midfielder | Independiente | 🇦🇷Argentina | 21 | 24 | 3 | 1 | 12.5 | 27▲67.7% | 53▲3.7% |
| Lawrence WongCentral midfielder | Melbourne City | 🏳️ | 18 | 8 | 0 | 0 | 0.5 | 2 | 17 |
| Lazar KaličaninGoalkeeper | Cukaricki | 🇷🇸Serbia | 25 | 12 | 0 | 0 | 5 | 3 | 32 |
| Lazar MiladinovićCentre-back | Napredak | 🏳️ | 18 | 2 | 0 | 0 | 4.3 | 12 | 41 |
| Lazar PeranovićCentre-forward | Vojvodina | 🇷🇸Serbia | 18 | 1 | 1 | 0 | 4.8 | 2 | 40 |
| Lazar RadojicicGoalkeeper | Radnik Surdulica | 🏳️ | 22 | 3 | 0 | 0 | 4.8 | 3 | 32 |
| Lazar ZaknicCentre-back | Zemplín Michalovce | 🇷🇸Serbia | 22 | 0 | 0 | 0 | 2.9 | 0 | 26 |
| LázaroCentre-forward | Al-Fayha | 🇧🇷Brazil | 24 | 9 | 3 | 1 | 14.8 | 30±0% | 51±0% |
| Leander Nicolas PoppCentral midfielder | SSV Ulm 1846 | 🇩🇪Germany | 21 | 16 | 0 | 0 | 6.1 | 1▼90.2%↩ | 36▼5.7%↩ |
| LeandrinhoCentral midfielder | Vasco DA Gama | 🇧🇷Brazil | 21 | 2 | 0 | 0 | 23.7 | 0▼100%↩ | 54▲4.1%↩ |
| Leandro AndradeCentral midfielder | Polessya | 🇨🇻Cape Verde | 27 | 7 | 0 | 0 | 4 | 0 | 25 |
| Leandro AntunesCentre-forward | Al Riyadh | 🇵🇹Portugal | 29 | 5 | 1 | 1 | 4.7 | 24±0% | 32±0% |
| Leandro DiasCentre-back | Pacos Ferreira | 🇵🇹Portugal | 23 | 0 | 0 | 0 | 9.4 | 2 | 38 |
| Leandro Henrique Sousa SantosFull-back | Moreirense | 🇵🇹Portugal | 21 | 5 | 0 | 0 | 17.9 | 7±0% | 54▲0.9% |
| Leandro Luis DesábatoCentral midfielder | San Miguel | 🇦🇷Argentina | 36 | 7 | 0 | 0 | 0.4 | 0▼100%↩ | 7▼55.8%↩ |
| Leandro MathiasGoalkeeper | Botafogo | 🇧🇷Brazil | 21 | 0 | 0 | 0 | 23.9 | 0 | 56 |
| Leandro OlimaCentre-forward | Atletico Tucuman | 🇦🇷Argentina | 18 | 0 | 0 | 0 | 8.7 | 0 | 44 |
| Leandro PintoCentre-back | Javor | 🇧🇷Brazil | 32 | 0 | 0 | 0 | 0.6 | 0 | 10 |