| M. SamoiseFull-back | Gent | 🇧🇪Belgium | 24 | 18 | 2 | 2 | 20.5 | 16±0% | 55▲6.2% |
| M. SamorodovCentral midfielder | Akhmat | 🇰🇿Kazakhstan | 24 | 9 | 0 | 1 | 3.2 | 12▼59.9% | 30▼13.2% |
| M. SampirisiCentre-back | Reggiana | 🇮🇹Italy | 34 | 6 | 0 | 0 | 1 | 1▼95.6% | 11▼57.4% |
| M. SamuelsenCentral midfielder | Haugesund | 🇳🇴Norway | 29 | 6 | 0 | 0 | 1.1 | 1▼57.6% | 17▼37.8% |
| M. SanabriaWinger | Bahia | 🇦🇷Argentina | 22 | 16 | 2 | 0 | 28.2 | 6±0% | 64▲2.3% |
| M. SanabriaCentral midfielder | Chacarita Juniors | 🇦🇷Argentina | 24 | 10 | 0 | 1 | 7.9 | 11▲332%↩ | 46▲6.7%↩ |
| M. SánchezCentre-back | Central Norte | 🇦🇷Argentina | 27 | 12 | 0 | 0 | 5.1 | 10 | 29 |
| M. SandbergGoalkeeper | Ham-Kam | 🇸🇪Sweden | 35 | 23 | 0 | 0 | 0.9 | 12▲15.8% | 18▲9.4% |
| M. SandeCentral midfielder | Kongsvinger | 🇳🇴Norway | 28 | 21 | 3 | 0 | 2.7 | 24▲298.3%↩ | 30▼12.4%↩ |
| M. SandersDefensive midfielder | Notts County | 🏴England | 27 | 2 | 0 | 0 | 6.3 | 2▼94.6%↩ | 28±0% |
| M. SandovalDefensive midfielder | A. Italiano | 🏳️ | 18 | 16 | 0 | 1 | 1 | 3 | 23 |
| M. SangaréCentral midfielder | Brentford | 🇲🇱Mali | 24 | 7 | 0 | 1 | 91.1 | 60▲4.7%↩ | 89▲3.8%↩ |
| M. SangaréCentre-forward | Levski Sofia | 🇫🇷France | 27 | 23 | 7 | 2 | 3.9 | 20▲968.4%↩ | 27▼50.7%↩ |
| M. SankohCentre-forward | Randers FC | 🇳🇱Netherlands | 23 | 10 | 3 | 0 | 8.9 | 19▲44.6%↩ | 42▲6.1%↩ |
| M. SanogoCentral midfielder | Vizela | 🏳️ | 18 | 0 | 0 | 0 | 7.7 | 0 | 43 |
| M. SanroccoGoalkeeper | Bari | 🇮🇹Italy | 19 | 0 | 0 | 0 | 16 | 0 | 51 |
| M. SansonCentral midfielder | Nice | 🇫🇷France | 32 | 1 | 0 | 0 | 4.2 | 27±0% | 30±0% |
| M. SantamariaCentral midfielder | Internacional de Bogota | 🇨🇴Colombia | 21 | 1 | 0 | 0 | 1.4 | 0 | 21 |
| M. SantiagoCentral midfielder | Almirante Brown | 🇦🇷Argentina | 25 | 1 | 0 | 0 | 5.1 | 0▼100%↩ | 30▼33.6%↩ |
| M. SantosFull-back | Levante | 🏳️ | 0 | 1 | 0 | 0 | 9.7 | 1 | 29 |
| M. SantosCentre-forward | Central Cordoba de Santiago | 🇺🇾Uruguay | 33 | 23 | 9 | 2 | 3.1 | 49 | 22▲90.5%↩ |
| M. SapugaCentral midfielder | Karpaty | 🇺🇦Ukraine | 23 | 4 | 0 | 0 | 5.2 | 0 | 33▲4.1%↩ |
| M. SaracchiCentre-back | Houston Dynamo | 🇺🇾Uruguay | 28 | 4 | 0 | 0 | 2.7 | 0▼96%↩ | 24▼23.6%↩ |
| M. SarıkayaFull-back | Fatih Karagümrük | 🇹🇷Türkiye | 24 | 4 | 0 | 1 | 5.3 | 8▲1300%↩ | 35▼9.9%↩ |
| M. SarkariaWinger | Austria Vienna | 🇦🇹Austria | 30 | 15 | 3 | 3 | 2.8 | 18 | 26 |
| M. SarrCentre-back | Real Sociedad | 🇫🇷France | 21 | 4 | 0 | 0 | 72.4 | 1▼96.8%↩ | 64▼12.3%↩ |
| M. SarrCentre-back | NEOM | 🇫🇷France | 27 | 9 | 0 | 0 | 14.7 | 30▼55.8%↩ | 48▼31.3%↩ |
| M. SarrGoalkeeper | Spezia | 🇸🇳Senegal | 29 | 6 | 0 | 0 | 6.5 | 2▼79% | 30▼29.6% |
| M. SasakiGoalkeeper | Kashiwa Reysol | 🇯🇵Japan | 24 | 1 | 0 | 0 | 11.5 | 0▼100% | 43▼0.5% |
| M. ŠataraCentre-back | TSC Backa Topola | 🇧🇦Bosnia and Herzegovina | 31 | 10 | 2 | 1 | 1.2 | 8▼4.7%↩ | 19▼3%↩ |
| M. SatasFull-back | Boca Juniors | 🏳️ | 17 | 2 | 0 | 0 | 8.6 | 2 | 46 |
| M. ŞatinAttacking midfielder | WSG Wattens | 🇦🇹Austria | 30 | 28 | 2 | 2 | 2.5 | 15 | 27 |
| M. SatoCentre-back | Kashima | 🇯🇵Japan | 19 | 1 | 0 | 0 | 10 | 0 | 47 |
| M. SatoCentre-forward | FC Ryukyu | 🇯🇵Japan | 26 | 11 | 0 | 0 | 1.8 | 0 | 20 |
| M. SatrianoWinger | Getafe | 🇺🇾Uruguay | 25 | 9 | 2 | 1 | 48.4 | 27±0% | 76±0% |
| M. SauerAttacking midfielder | 1. FC Kaiserslautern | 🇸🇰Slovakia | 22 | 5 | 1 | 0 | 21.1 | 12±0% | 69±0% |
| M. SauerWinger | Sandefjord | 🇩🇰Denmark | 22 | 4 | 1 | 1 | 6.9 | 0▼100%↩ | 33▼1.5%↩ |
| M. SaveljevCentre-forward | FC Orenburg | 🇷🇺Russia | 24 | 1 | 0 | 0 | 2.8 | 0▼100% | 26▼13.4% |
| M. SayoubaGoalkeeper | Kongsvinger | 🇨🇮Côte d'Ivoire | 33 | 0 | 0 | 0 | 0.2 | 0 | 6 |
| M. ScarpinatiCentre-forward | Seraing United | 🏳️ | 20 | 5 | 0 | 0 | 6.5 | 0 | 38 |
| M. ScharlauCentre-back | Preußen Münster | 🏳️ | 0 | 0 | 0 | 0 | 1.5 | 0 | 17 |
| M. SchikoraFull-back | Vitesse | 🇩🇪Germany | 32 | 10 | 0 | 1 | 2.5 | 7▼86.5% | 30▲12.2% |
| M. Schjønning-LarsenFull-back | Kilmarnock | 🇪🇪Estonia | 25 | 9 | 1 | 0 | 10.3 | 20▲101% | 44▲10.2% |
| M. SchmidCentre-forward | Erzgebirge Aue | 🇩🇪Germany | 23 | 0 | 0 | 0 | 6.3 | 0▼100%↩ | 34▼41.9%↩ |
| M. SchmittGoalkeeper | SSV Jahn Regensburg | 🇩🇪Germany | 20 | 11 | 0 | 0 | 6.5 | 2 | 37 |
| M. ScholzeCentral midfielder | SSV Ulm 1846 | 🇩🇪Germany | 21 | 15 | 2 | 0 | 6.3 | 9▼54.4%↩ | 38▼36.9%↩ |
| M. SchröersCentre-forward | Alemannia Aachen | 🇩🇪Germany | 24 | 9 | 0 | 1 | 6.8 | 0▼100% | 46±0% |
| M. SchröterCentral midfielder | TSV 1860 München | 🇩🇪Germany | 31 | 6 | 0 | 0 | 1.1 | 0▼100% | 16▼33.1% |
| M. SchubertGoalkeeper | SC Paderborn 07 | 🇩🇪Germany | 28 | 2 | 0 | 0 | 14.9 | 0▼100%↩ | 36▼45.2%↩ |
| M. Schübler-LecartGoalkeeper | Sochaux | 🇫🇷France | 19 | 0 | 0 | 0 | 15.1 | 0 | 34 |
| M. SchuhenGoalkeeper | SV Darmstadt 98 | 🇩🇪Germany | 33 | 8 | 0 | 0 | 2.4 | 28±0% | 29±0% |
| M. SchultzCentre-back | SV Wehen | 🇩🇪Germany | 33 | 2 | 0 | 0 | 0.5 | 0▼100%↩ | 13±0% |
| M. SchulzCentral midfielder | Preußen Münster | 🏳️ | 21 | 5 | 0 | 0 | 5.9 | 0 | 48 |
| M. SchulzDefensive midfielder | Preußen Münster | 🇩🇪Germany | 31 | 10 | 0 | 0 | 1.1 | 0 | 26▼46.1% |
| M. SchusterAttacking midfielder | Hansa Rostock | 🇩🇪Germany | 31 | 8 | 1 | 0 | 1.3 | 6▼81.1% | 26▲14.3% |
| M. SchwäbeGoalkeeper | 1. FC Köln | 🇩🇪Germany | 31 | 6 | 0 | 0 | 8.2 | 3±0% | 44±0% |
| M. SchwartzCentre-forward | Estudiantes L.P. | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 11 | 0 | 44 |
| M. SeckCentre-back | AS Roma | 🏳️ | 19 | 0 | 0 | 0 | 33.8 | 0 | 68 |
| M. SeegertFull-back | SSV Ulm 1846 | 🇩🇪Germany | 32 | 29 | 1 | 1 | 1.3 | 11▼27.4%↩ | 14▼35.3%↩ |
| M. SeghersGoalkeeper | RSC Anderlecht II | 🏳️ | 16 | 3 | 0 | 0 | 4.9 | 0 | 37 |
| M. SeghersGoalkeeper | RSC Anderlecht II | 🇧🇪Belgium | 17 | 0 | 0 | 0 | 5.3 | 0 | 37 |
| M. ŠegoAttacking midfielder | HNK Hajduk Split | 🇭🇷Croatia | 26 | 32 | 13 | 5 | 8.4 | 43 | 37 |
| M. SegoviaWinger | Club America | 🇵🇾Paraguay | 23 | 15 | 1 | 0 | 11.2 | 5▲17.9%↩ | 40▼37.2%↩ |
| M. SeidlDefensive midfielder | Rapid Vienna | 🇦🇹Austria | 25 | 30 | 4 | 6 | 15.3 | 49 | 47 |
| M. SeiffertCentral midfielder | TSV 1860 München | 🇩🇪Germany | 26 | 19 | 1 | 2 | 6.2 | 11▲1237.5%↩ | 36▼1.9%↩ |
| M. SekiguchiCentral midfielder | Albirex Niigata | 🇯🇵Japan | 28 | 6 | 0 | 0 | 3.2 | 2▼39.5%↩ | 27±0% |
| M. SekulićCentre-forward | Ural | 🇭🇷Croatia | 27 | 2 | 0 | 0 | 1.2 | 0▼100% | 17▼36.5% |
| M. SelloukiCentral midfielder | Rio Ave | 🇫🇷France | 26 | 5 | 0 | 0 | 16.2 | 35±0% | 53±0% |
| M. SelsGoalkeeper | Nottingham Forest | 🇧🇪Belgium | 34 | 7 | 0 | 0 | 6.8 | 18±0% | 29±0% |
| M. SémbèneCentre-back | Al Taawon | 🇸🇳Senegal | 28 | 0 | 0 | 0 | 5.1 | 2 | 30 |
| M. SemelCentral midfielder | Puskas Academy | 🇮🇱Israel | 23 | 11 | 0 | 1 | 4 | 6 | 31 |
| M. ŞenCentre-back | Hatayspor | 🇹🇷Türkiye | 20 | 18 | 0 | 0 | 4.2 | 4 | 33 |
| M. SenayaCentre-back | Auxerre | 🇫🇷France | 25 | 25 | 1 | 0 | 49.9 | 38▲396.1%↩ | 68▲6.4%↩ |
| M. SenesiCentre-back | Tottenham | 🇦🇷Argentina | 29 | 2 | 0 | 0 | 26.6 | 60±0% | 67▲0.9%↩ |
| M. ŞengezerGoalkeeper | Başakşehir | 🇹🇷Türkiye | 29 | 6 | 0 | 0 | 3.4 | 44±0% | 37±0% |
| M. SeoaneDefensive midfielder | Gimnasia L.P. | 🇦🇷Argentina | 22 | 16 | 0 | 0 | 12.1 | 10▲26.8% | 48▲1.3% |
| M. SepúlvedaCentral midfielder | Lanus | 🇨🇱Chile | 27 | 24 | 0 | 2 | 10.8 | 16▼47.4%↩ | 39▲85.3%↩ |
| M. SepúlvedaCentre-forward | Cobresal | 🇨🇱Chile | 20 | 0 | 0 | 0 | 1 | 0 | 21 |
| M. SerbanGoalkeeper | Arges Pitesti | 🏳️ | 16 | 0 | 0 | 0 | 2.2 | 0 | 28 |
| M. SerbestGoalkeeper | İstanbulspor | 🇹🇷Türkiye | 21 | 0 | 0 | 0 | 4.1 | 0 | 31 |
| M. SerdyukCentre-back | Kudrivka | 🏳️ | 26 | 21 | 0 | 0 | 4.8 | 5 | 29 |
| M. SerdyukCentre-forward | Kudrivka | 🇺🇦Ukraine | 27 | 5 | 0 | 0 | 3.7 | 1▼80% | 24▼17.7% |
| M. SerraCentral midfielder | San Miguel | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.1 | 0 | 31 |
| M. SerranoCentre-back | Deportivo La Coruna | 🏳️ | 21 | 1 | 0 | 0 | 41.5 | 0 | 70 |
| M. ServaisCentral midfielder | Millwall | 🇧🇪Belgium | 21 | 1 | 0 | 0 | 23 | 0▼100%↩ | 59▲1.9%↩ |
| M. SesayWinger | Colchester | 🏴England | 19 | 9 | 3 | 1 | 2.9 | 15 | 59 |
| M. SeuntjensAttacking midfielder | NAC Breda | 🇳🇱Netherlands | 34 | 3 | 0 | 1 | 0.7 | 4▲2.6%↩ | 11±0% |
| M. ŠevčíkAttacking midfielder | Legia Warszawa | 🇨🇿Czechia | 24 | 8 | 2 | 0 | 5.2 | 14▼59.8%↩ | 49▲1%↩ |
| M. SeverichCentre-forward | Gimnasia Jujuy | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| M. SeyboldGoalkeeper | SSV Ulm 1846 | 🇩🇪Germany | 24 | 0 | 0 | 0 | 5.9 | 0 | 32 |
| M. ShabalalaAttacking midfielder | Kaizer Chiefs | 🇿🇦South Africa | 22 | 24 | 5 | 4 | 2.4 | 21 | 2 |
| M. ShahidCentre-forward | Skeid | 🇳🇴Norway | 20 | 0 | 0 | 0 | 2.6 | 0 | 27 |
| M. ShaparenkoCentre-forward | Dynamo Kyiv | 🇺🇦Ukraine | 28 | 5 | 0 | 2 | 2.3 | 11±0% | 29▲13.1% |
| M. SharkiaCentre-back | Enppi | 🏳️ | 19 | 2 | 0 | 0 | 3.5 | 9 | 34 |
| M. ShchetininCentral midfielder | Lokomotiv | 🇷🇺Russia | 21 | 1 | 0 | 0 | 2.6 | 0▼100%↩ | 26▼9.7%↩ |
| M. SheltonAttacking midfielder | Grimsby | 🏴England | 30 | 4 | 1 | 0 | 0.8 | 5▼84.7%↩ | 24▲13.7%↩ |
| M. SheridanFull-back | Wellington Phoenix | 🇳🇿New Zealand | 22 | 26 | 0 | 0 | 1.1 | 20 | 20 |
| M. SherifFull-back | Al Ittihad | 🏳️ | 19 | 4 | 0 | 0 | 3.2 | 4 | 31 |
| M. ShibayamaAttacking midfielder | Cerezo Osaka | 🇯🇵Japan | 24 | 30 | 4 | 2 | 14 | 23▲160.2% | 50▲7.2% |
| M. ShigemiCentre-forward | Avispa Fukuoka | 🇯🇵Japan | 25 | 10 | 0 | 0 | 11.8 | 0▼100% | 45▲3.2% |