| Á. SepúlvedaCentre-forward | Guadalajara Chivas | 🇲🇽Mexico | 35 | 11 | 1 | 2 | 1.5 | 32±0% | 7▼50.3%↩ |
| A. SerikovCentre-forward | CSKA Moscow | 🇷🇺Russia | 19 | 1 | 0 | 0 | 2.5 | 0 | 29 |
| A. SernaCentral midfielder | Beitar Jerusalem | 🇨🇴Colombia | 28 | 27 | 3 | 0 | 1.9 | 10 | 18 |
| A. SersantiDefensive midfielder | Modena | 🇮🇹Italy | 24 | 24 | 2 | 0 | 24.8 | 18▼48.6%↩ | 58▼11%↩ |
| A. SeseaneAttacking midfielder | Magesi | 🇿🇦South Africa | 24 | 23 | 0 | 2 | 1.2 | 4 | 1 |
| A. ŠevínskýCentre-back | Sparta Praha | 🇨🇿Czechia | 22 | 19 | 1 | 0 | 9.5 | 18 | 2 |
| A. SeydiCentre-back | Concarneau | 🇫🇷France | 28 | 0 | 0 | 0 | 1.9 | 0▼100%↩ | 20▼41%↩ |
| A. SfaitAttacking midfielder | CFR 1907 Cluj | 🇷🇴Romania | 21 | 17 | 0 | 0 | 3.4 | 0 | 31 |
| A. ShabanovCentre-back | FC Kharkiv | 🇺🇦Ukraine | 34 | 8 | 0 | 0 | 0.4 | 33±0% | 11±0% |
| A. ShakhCentral midfielder | Lechia Gdansk | 🇺🇦Ukraine | 21 | 19 | 1 | 0 | 4.9 | 13▲58.7%↩ | 37±0% |
| A. ShakirCentral midfielder | Osters IF | 🇸🇪Sweden | 19 | 0 | 0 | 0 | 1.5 | 0 | 24 |
| A. Shapiro-ThompsonDefensive midfielder | Rhode Island | 🇺🇸USA | 26 | 15 | 0 | 0 | 3.5 | 6 | 26 |
| A. ShawAttacking midfielder | Inter Miami | 🏳️ | 17 | 7 | 1 | 0 | 5.3 | 4 | 40 |
| A. SherDefensive midfielder | Sarpsborg 08 FF | 🇸🇪Sweden | 23 | 20 | 1 | 0 | 9.8 | 35▲67% | 43▲6.4% |
| A. SherriGoalkeeper | Cagliari | 🇦🇱Albania | 28 | 1 | 0 | 0 | 16 | 0 | 40 |
| A. ShestyukCentre-forward | Radnicki NIS | 🇧🇾Belarus | 24 | 14 | 8 | 0 | 10.5 | 20 | 38 |
| A. ShinnieCentre-forward | Livingston | 🏴Scotland | 37 | 6 | 0 | 0 | 0.1 | 0▼100% | 3▼81.6% |
| A. ShinoWinger | GIF Sundsvall | 🇸🇪Sweden | 20 | 4 | 0 | 0 | 1.5 | 0 | 22 |
| A. ShirdatzkiAttacking midfielder | Ironi Kiryat Shmona | 🇮🇱Israel | 25 | 23 | 3 | 4 | 7.1 | 19 | 41 |
| A. ShulyanskyiCentre-forward | Obolon'-Brovar | 🇺🇦Ukraine | 25 | 7 | 0 | 1 | 5.2 | 1±0% | 28±0% |
| A. ShumanskiyCentre-forward | Akron | 🇧🇾Belarus | 21 | 4 | 0 | 0 | 2.6 | 0▼100%↩ | 26▼12.9%↩ |
| A. SiahaGoalkeeper | Hartford Athletic | 🇺🇸USA | 28 | 15 | 0 | 0 | 3.1 | 16 | 23 |
| A. SianoGoalkeeper | Cesena | 🇮🇹Italy | 25 | 6 | 0 | 0 | 20.5 | 3±0% | 49±0% |
| A. SickerCentre-back | Arminia Bielefeld | 🇩🇪Germany | 29 | 5 | 0 | 0 | 6.8 | 12±0% | 34±0% |
| A. SidibeCentral midfielder | Arka Gdynia | 🇨🇮Côte d'Ivoire | 24 | 21 | 0 | 0 | 4.6 | 8▲2633.3%↩ | 32▼36.9%↩ |
| A. SidibéCentre-back | Vitoria | 🇫🇷France | 22 | 2 | 0 | 0 | 22.3 | 5±0% | 56▲1.1%↩ |
| A. SidibéCentre-forward | Sochaux | 🇲🇱Mali | 20 | 0 | 0 | 0 | 15.8 | 0 | 34 |
| A. SiebWinger | Los Angeles FC | 🇩🇪Germany | 23 | 8 | 1 | 0 | 7.5 | 0▼100%↩ | 35▼49.2%↩ |
| A. SienraCentre-back | Castellón | 🇦🇷Argentina | 27 | 9 | 2 | 0 | 27.3 | 38▲80.5% | 49±0% |
| A. SignoriniGoalkeeper | Juve Stabia | 🇮🇹Italy | 27 | 0 | 0 | 0 | 14.3 | 0 | 38 |
| A. SigurpálssonWinger | IF Elfsborg | 🇮🇸Iceland | 23 | 20 | 4 | 0 | 4.5 | 19▲21.2% | 35▲1.5% |
| A. SiljanovFull-back | Lokomotiv | 🇷🇺Russia | 25 | 9 | 1 | 1 | 4 | 19▼34.5% | 31▼9.9% |
| A. SiljevicGoalkeeper | Eintracht Frankfurt | 🇩🇪Germany | 19 | 0 | 0 | 0 | 30.4 | 0 | 65 |
| A. SilvaCentre-back | AVS | 🏳️ | 17 | 0 | 0 | 0 | 7 | 0 | 49 |
| A. SilvaCentre-forward | Huracan | 🇦🇷Argentina | 18 | 0 | 0 | 0 | 8.7 | 0 | 44 |
| A. SimaCentre-forward | Lens | 🇸🇳Senegal | 25 | 5 | 1 | 1 | 39 | 14±0% | 69±0% |
| A. SimmonsFull-back | Tochigi City | 🇦🇺Australia | 23 | 12 | 0 | 1 | 5.6 | 20 | 19 |
| A. SimoniCentre-forward | Asteras Tripolis | 🇦🇱Albania | 29 | 4 | 0 | 0 | 1.6 | 0 | 17▼29.6%↩ |
| A. SimonyanCentral midfielder | Rotor Volgograd | 🇦🇲Armenia | 31 | 2 | 0 | 0 | 0.3 | 1▼93.1%↩ | 9▼53.4%↩ |
| A. ŞimşirCentral midfielder | Trabzonspor | 🇹🇷Türkiye | 24 | 7 | 0 | 1 | 10.2 | 59▲3.5%↩ | 49▲2.9%↩ |
| A. SinaGoalkeeper | Rio Ave | 🇦🇱Albania | 22 | 0 | 0 | 0 | 17.4 | 0 | 47 |
| A. SinisterraGoalkeeper | America de Cali | 🇨🇴Colombia | 21 | 0 | 0 | 0 | 1.5 | 0 | 22 |
| A. SishubaCentral midfielder | Rennes | 🇧🇪Belgium | 21 | 11 | 0 | 0 | 27.8 | 1▲600% | 52▼16.6% |
| A. SissakoCentral midfielder | St. Truiden | 🇫🇷France | 28 | 8 | 0 | 2 | 8.4 | 46±0% | 44▼2.7% |
| A. SissokoCentre-back | Montpellier | 🇫🇷France | 29 | 1 | 0 | 0 | 6.3 | 27±0% | 41±0% |
| A. SitholeAttacking midfielder | Amazulu | 🇿🇦South Africa | 24 | 16 | 0 | 2 | 1.2 | 4 | 2 |
| A. SkånbergGoalkeeper | Oddevold | 🇸🇪Sweden | 39 | 0 | 0 | 0 | 0 | 0 | 1 |
| A. SkistadCentral midfielder | Stromsgodset | 🇳🇴Norway | 19 | 4 | 0 | 0 | 2.9 | 3 | 31 |
| Ä. SkoÄajiÄCentre-forward | Napredak | 🏳️ | 17 | 0 | 0 | 0 | 3.7 | 0 | 34 |
| A. SkogmarCentral midfielder | Malmo FF | 🇸🇪Sweden | 20 | 22 | 4 | 0 | 6.2 | 36▲86.6% | 39▲12.3% |
| A. Skov OlsenAttacking midfielder | Başakşehir | 🇩🇰Denmark | 26 | 7 | 1 | 2 | 9.3 | 9▲1.1%↩ | 39±0% |
| A. SkundrichCentral midfielder | Loudoun United | 🇺🇸USA | 31 | 14 | 0 | 1 | 1.4 | 10▼2.9%↩ | 16▼50%↩ |
| A. SlávikDefensive midfielder | Ružomberok | 🇸🇰Slovakia | 27 | 12 | 0 | 0 | 2.5 | 2 | 22 |
| A. SlesarCentral midfielder | Zorya Luhansk | 🇺🇦Ukraine | 21 | 7 | 0 | 0 | 4.8 | 16±0% | 40±0% |
| A. SlimaniWinger | Fortuna Düsseldorf | 🏳️ | 18 | 9 | 0 | 1 | 5.5 | 4 | 40 |
| A. SlitiCentre-forward | Excelsior | 🇳🇱Netherlands | 20 | 9 | 3 | 1 | 27.1 | 5±0% | 65±0% |
| A. SmakajCentral midfielder | Lask Linz | 🇽🇰Kosovo | 23 | 6 | 0 | 0 | 7.2 | 1 | 37 |
| A. SmiljkovićCentral midfielder | Napredak | 🇷🇸Serbia | 19 | 0 | 0 | 0 | 4.2 | 0 | 34 |
| A. SmirGoalkeeper | Minnesota United FC | 🇺🇸USA | 27 | 1 | 0 | 0 | 4.7 | 0▼100% | 26▼9.6% |
| A. SmithCentral midfielder | AFC Wimbledon | 🏴England | 27 | 10 | 0 | 0 | 7.6 | 36±0% | 40±0% |
| A. SmithFull-back | Gillingham | 🏴England | 25 | 11 | 0 | 1 | 3.5 | 15▼46.2% | 32▲2.5% |
| A. SmithCentre-back | Bournemouth | 🏴England | 35 | 6 | 0 | 0 | 6.3 | 17±0% | 20±0% |
| A. SmitsWinger | Jong AZ | 🇳🇱Netherlands | 21 | 28 | 2 | 4 | 14.2 | 21▲28.5% | 50▼7.6% |
| A. SmolyakovCentre-back | FC Kharkiv | 🇺🇦Ukraine | 23 | 8 | 0 | 0 | 5.4 | 7▼51.4%↩ | 38▼11.6%↩ |
| A. SoareGoalkeeper | Metaloglobus | 🇷🇴Romania | 21 | 1 | 0 | 0 | 3.2 | 0 | 29 |
| A. SobolevCentre-forward | Zenit | 🇷🇺Russia | 29 | 10 | 8 | 2 | 2.3 | 50▲38.1% | 24▼1.7% |
| A. SofioGoalkeeper | All Boys | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 5 | 0 | 32 |
| A. SojkaAttacking midfielder | Plzen | 🇨🇿Czechia | 23 | 18 | 1 | 0 | 10.8 | 4 | 2 |
| A. SokolCentre-back | Rodina Moskva | 🇷🇺Russia | 29 | 6 | 0 | 0 | 0.9 | 3 | 16 |
| A. SolariCentral midfielder | Union Santa Fe | 🇦🇷Argentina | 34 | 10 | 0 | 0 | 0.6 | 2▼81.7% | 8▼27.4% |
| A. SoldatenkovCentre-back | FC Sochi | 🇷🇺Russia | 29 | 28 | 1 | 1 | 1.3 | 22▲18.7%↩ | 19▼28%↩ |
| A. SombraCentral midfielder | Patronato | 🇦🇷Argentina | 32 | 5 | 0 | 0 | 0.8 | 0 | 11 |
| A. SoñoraAttacking midfielder | Newells Old Boys | 🇺🇸USA | 28 | 4 | 1 | 0 | 4.6 | 3▼73.6%↩ | 29▼40.3%↩ |
| A. SørensenFull-back | Odense | 🇩🇰Denmark | 25 | 7 | 0 | 0 | 6.9 | 5▼83.1% | 35▼13.5% |
| A. SørensenCentre-back | FC Copenhagen | 🇩🇰Denmark | 30 | 7 | 1 | 0 | 4.6 | 23▼27.9%↩ | 23▼14.4%↩ |
| A. SørlothCentre-forward | Atletico Madrid | 🇳🇴Norway | 30 | 1 | 0 | 0 | 17.5 | 45±0% | 49±0% |
| A. SorrentinoGoalkeeper | Padova | 🇮🇹Italy | 24 | 7 | 0 | 0 | 21.7 | 14±0% | 61±0% |
| A. SosaWinger | Aldosivi | 🇦🇷Argentina | 23 | 16 | 1 | 1 | 12.3 | 11▲43.4%↩ | 47▲3.1%↩ |
| A. SosaCentre-forward | Tristan Suarez | 🇦🇷Argentina | 25 | 14 | 4 | 0 | 6.5 | 19▲95.8%↩ | 38▼22.4%↩ |
| A. SosaCentre-back | Deportivo Madryn | 🇦🇷Argentina | 26 | 15 | 0 | 0 | 6.2 | 18 | 36 |
| A. SosaCentre-back | Arsenal Sarandi | 🇦🇷Argentina | 27 | 8 | 0 | 0 | 4.5 | 2▼90.8%↩ | 26▼41%↩ |
| A. SosaGoalkeeper | Patronato | 🇦🇷Argentina | 30 | 6 | 0 | 0 | 2.7 | 19▲351.2%↩ | 19▼34%↩ |
| A. SotoCentre-back | Rosario Central | 🇦🇷Argentina | 33 | 22 | 1 | 0 | 2.9 | 21▼43.4%↩ | 20▼22.7%↩ |
| A. SotoCentral midfielder | San Antonio | 🇨🇴Colombia | 32 | 16 | 0 | 1 | 1.3 | 15 | 13 |
| A. SouahyCentre-back | San Antonio | 🇰🇲Comoros | 31 | 7 | 0 | 0 | 0.7 | 3 | 12 |
| A. SoubeirDefensive midfielder | Monaco | 🏳️ | 19 | 4 | 0 | 0 | 31 | 2 | 66 |
| A. SouhmahoroCentre-back | Mallorca | 🇫🇷France | 21 | 6 | 0 | 0 | 22.8 | 15▲15200%↩ | 64▲1.6%↩ |
| A. SoumareCentral midfielder | Alverca | 🇲🇷Mauritania | 19 | 0 | 0 | 0 | 15.9 | 0 | 50 |
| A. SouquetCentre-back | Chicago Fire | 🇫🇷France | 34 | 0 | 0 | 0 | 0.3 | 0▼100% | 6▼73.6% |
| A. SousaCentre-back | SC Braga | 🏳️ | 18 | 0 | 0 | 0 | 14.9 | 0 | 52 |
| A. SoweCentre-forward | Rizespor | 🇬🇲Gambia | 32 | 8 | 2 | 0 | 2.5 | 38±0% | 24±0% |
| A. SpagnoliGoalkeeper | FC Winterthur | 🇨🇭Switzerland | 21 | 1 | 0 | 0 | 6 | 0 | 34 |
| A. SpahićGoalkeeper | 1. FC Kaiserslautern | 🇧🇦Bosnia and Herzegovina | 29 | 0 | 0 | 0 | 6 | 0▼100% | 28▼23.6% |
| A. SpegelaereCentre-forward | Lokeren-Temse | 🇧🇪Belgium | 23 | 5 | 0 | 0 | 7.9 | 10±0% | 40±0% |
| A. SpetaleCentre-forward | Quilmes | 🇦🇷Argentina | 26 | 5 | 0 | 0 | 5.1 | 0▼100%↩ | 29▼34.7%↩ |
| A. SpinaCentral midfielder | Huracan | 🇦🇷Argentina | 25 | 5 | 0 | 0 | 11.1 | 4▲37.9% | 42▼14% |
| A. ŠporarCentre-forward | Slovan Bratislava | 🇸🇮Slovenia | 32 | 13 | 10 | 5 | 1 | 30▲193.1%↩ | 13▼39.1%↩ |
| A. SpörleFull-back | Belgrano Cordoba | 🇦🇷Argentina | 31 | 27 | 0 | 0 | 5.2 | 50▲63.9%↩ | 26▲11.5%↩ |
| A. SporrongAttacking midfielder | IK brage | 🇸🇪Sweden | 26 | 25 | 1 | 1 | 1.7 | 17±0% | 22▼3%↩ |
| A. StachDefensive midfielder | Leeds | 🇩🇪Germany | 27 | 6 | 1 | 0 | 75.1 | 52±0% | 73±0% |