| S. KrystinCentral midfielder | Ahrobiznes Volochysk | 🇺🇦Ukraine | 25 | 7 | 0 | 0 | 3 | 1▼93.7%↩ | 31▼6.6%↩ |
| S. KryvtsovCentre-back | Inter Miami | 🇺🇦Ukraine | 35 | 0 | 0 | 0 | 0.3 | 0▼100% | 6▼69.8% |
| S. KubiszynCentral midfielder | Deportivo Moron | 🇦🇷Argentina | 24 | 13 | 0 | 0 | 6.5 | 0 | 38 |
| S. KučišAttacking midfielder | HNK Gorica | 🇭🇷Croatia | 19 | 13 | 0 | 0 | 3.4 | 0 | 31 |
| S. KudoCentre-back | Parceiro Nagano | 🇯🇵Japan | 24 | 0 | 0 | 0 | 2 | 0 | 21 |
| S. KuffourFull-back | Colchester | 🏳️ | 22 | 2 | 0 | 0 | 2.7 | 1▲62.5% | 27±0% |
| S. KulenovićCentre-forward | Torino | 🇭🇷Croatia | 26 | 4 | 2 | 0 | 38 | 4▼74.5%↩ | 56▲71.7%↩ |
| S. KumbediFull-back | VfL Wolfsburg | 🇫🇷France | 21 | 4 | 0 | 0 | 19.8 | 16±0% | 77±0% |
| S. KunihiroCentre-back | Sagamihara | 🇯🇵Japan | 29 | 0 | 0 | 0 | 0.6 | 0 | 13 |
| S. KurataCentral midfielder | Gamba Osaka | 🇯🇵Japan | 37 | 2 | 0 | 0 | 0.2 | 1▼95% | 7±0% |
| S. KurtCentral midfielder | Kayserispor | 🇩🇪Germany | 31 | 10 | 0 | 1 | 2 | 16▼33.9%↩ | 21±0% |
| S. KutschkeCentre-forward | Dynamo Dresden | 🇩🇪Germany | 38 | 23 | 1 | 0 | 1 | 5▼74.9% | 5▼49% |
| S. KuzmićCentre-back | Lorient | 🇸🇮Slovenia | 22 | 6 | 0 | 0 | 24.5 | 27±0% | 47▲7.3%↩ |
| S. Kvia-EgeskogAttacking midfielder | Viking | 🇳🇴Norway | 23 | 23 | 9 | 3 | 14.7 | 49▲108.5% | 50▲10.4% |
| S. KvileCentre-back | Fredrikstad | 🇳🇴Norway | 26 | 2 | 0 | 0 | 5.2 | 1▼77.6% | 29▼6.1% |
| S. KwayibaCentre-back | Stellenbosch | 🇿🇦South Africa | 26 | 4 | 1 | 0 | 2.4 | 1 | 1 |
| S. LaceyCentre-forward | Manchester United | 🏴England | 19 | 1 | 0 | 0 | 66.9 | 0 | 70▼5.6% |
| S. LagerlundCentre-back | Orgryte IS | 🇸🇪Sweden | 24 | 16 | 1 | 0 | 4.1 | 18▲127.8%↩ | 32▲27.6%↩ |
| S. LaghzaouiCentral midfielder | Fredrikstad | 🇳🇴Norway | 20 | 19 | 0 | 1 | 6.2 | 13 | 41▲44.4%↩ |
| S. LahssainiDefensive midfielder | Patro Eisden | 🇧🇪Belgium | 28 | 2 | 0 | 0 | 3 | 34±0% | 46▲5%↩ |
| S. LainerFull-back | Red Bull Salzburg | 🇦🇹Austria | 34 | 25 | 1 | 4 | 1.5 | 20▲39.2%↩ | 18▼40.3%↩ |
| S. LammensGoalkeeper | Manchester United | 🇧🇪Belgium | 24 | 6 | 0 | 0 | 85.6 | 17±0% | 91±0% |
| S. LammersCentre-forward | PSV Eindhoven | 🇳🇱Netherlands | 29 | 2 | 0 | 0 | 7.9 | 38±0% | 45±0% |
| S. Lampinen-SkaugGoalkeeper | Stromsgodset | 🇳🇴Norway | 21 | 1 | 0 | 0 | 3.1 | 0 | 29 |
| S. LandiCentre-forward | Chacarita Juniors | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.4 | 0 | 33 |
| S. LangåsCentre-back | Derby | 🇳🇴Norway | 25 | 10 | 0 | 0 | 25.6 | 9▼60.8% | 63±0% |
| S. LapinskiyCentre-forward | Nizhny Novgorod | 🇷🇺Russia | 21 | 0 | 0 | 0 | 1.5 | 0 | 23 |
| S. LaquidaínCentre-back | Liverpool | 🇦🇷Argentina | 25 | 4 | 0 | 0 | 48.4 | 6▼66.7%↩ | 39▼17.9%↩ |
| S. LarssonWinger | IFK Goteborg | 🇸🇪Sweden | 33 | 12 | 7 | 2 | 0.9 | 30▼1%↩ | 10▼34.6%↩ |
| S. LauperCentre-back | BSC Young Boys | 🇨🇭Switzerland | 30 | 33 | 1 | 3 | 5 | 28 | 29 |
| S. LavelleCentre-back | Grimsby | 🏴Scotland | 30 | 6 | 0 | 0 | 1.2 | 13▼48.6%↩ | 17▼38.1%↩ |
| S. LaveryWinger | Cambridge United | 🇬🇧Northern Ireland | 27 | 9 | 1 | 1 | 7.5 | 15±0% | 25±0% |
| S. LavrinčíkDefensive midfielder | Ružomberok | 🇸🇰Slovakia | 25 | 9 | 0 | 0 | 4.3 | 1 | 1 |
| S. LawalCentral midfielder | Istra 1961 | 🇳🇬Nigeria | 22 | 0 | 0 | 0 | 4 | 1 | 31 |
| S. LawalCentre-forward | Plzen | 🇳🇬Nigeria | 23 | 0 | 0 | 0 | 8 | 0 | 29 |
| S. LawalWinger | Plzen | 🏳️ | 22 | 7 | 2 | 0 | 8.9 | 4 | 2 |
| S. Leach HolmCentral midfielder | Fredrikstad | 🇸🇪Sweden | 29 | 19 | 1 | 3 | 4.5 | 25▲2.9%↩ | 29▲20.7%↩ |
| S. LebouathFull-back | Valenciennes | 🇫🇷France | 24 | 9 | 0 | 0 | 7.6 | 8 | 50 |
| S. LekovićCentre-back | Estrela | 🇷🇸Serbia | 22 | 7 | 0 | 0 | 20.4 | 20▲4.1%↩ | 62±0% |
| S. LemkinCentre-back | Twente | 🇮🇱Israel | 23 | 25 | 0 | 1 | 33.9 | 22▲538.2%↩ | 69▲89.8%↩ |
| S. LencinasDefensive midfielder | Burgos | 🇦🇷Argentina | 21 | 5 | 0 | 0 | 21 | 2▼86%↩ | 44▼9.2%↩ |
| S. LettieriCentral midfielder | Colegiales | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| S. LevakCentral midfielder | Atalanta | 🇭🇷Croatia | 20 | 0 | 0 | 0 | 34.3 | 0 | 66 |
| S. LiberaliCentral midfielder | Sassuolo | 🏳️ | 18 | 0 | 0 | 0 | 30.5 | 0 | 53 |
| S. LindmarkCentral midfielder | Umeå FC | 🇸🇪Sweden | 32 | 0 | 0 | 1 | 0.6 | 0 | 12 |
| S. LisethWinger | Gornik Zabrze | 🇳🇴Norway | 29 | 7 | 1 | 2 | 1.8 | 14▼57.6% | 31▲11.4% |
| S. LletgetCentral midfielder | Monterey Bay | 🇺🇸USA | 34 | 20 | 1 | 2 | 0.9 | 15▼39.7%↩ | 16▼26.2%↩ |
| S. LobotkaCentral midfielder | Napoli | 🇸🇰Slovakia | 31 | 7 | 1 | 0 | 9.4 | 24±0% | 42±0% |
| S. LobzhanidzeWinger | Real Salt Lake | 🇬🇪Georgia | 31 | 16 | 2 | 2 | 2.8 | 19▲17.7%↩ | 17▼19.7%↩ |
| S. LončarCentral midfielder | Istra 1961 | 🇧🇦Bosnia and Herzegovina | 29 | 33 | 2 | 6 | 3.3 | 32 | 26▲10%↩ |
| S. LončarCentral midfielder | Akron | 🇲🇪Montenegro | 30 | 11 | 1 | 1 | 1.7 | 26▼21.5% | 18▼4.3% |
| S. LondoñoWinger | Leon | 🇨🇴Colombia | 18 | 1 | 0 | 0 | 8.5 | 4▼2.7%↩ | 24±0% |
| S. LongCentre-back | Oxford United | 🏴England | 31 | 3 | 0 | 0 | 1.6 | 24±0% | 34±0% |
| S. LongGoalkeeper | Salford City | 🏴Scotland | 23 | 3 | 0 | 0 | 3.2 | 4 | 29▲6.5%↩ |
| S. LongoDefensive midfielder | Belgrano Cordoba | 🇦🇷Argentina | 28 | 22 | 0 | 0 | 5.2 | 11▼48.5% | 33▼9.2% |
| S. LongstaffCentral midfielder | Leeds | 🏴England | 29 | 2 | 0 | 0 | 32.5 | 26±0% | 55±0% |
| S. LønningGoalkeeper | Valerenga | 🇳🇴Norway | 24 | 0 | 0 | 0 | 5.7 | 0▼100%↩ | 32▲3.2%↩ |
| S. LontaniWinger | Parma | 🇮🇹Italy | 18 | 6 | 1 | 0 | 35.4 | 9 | 76 |
| S. Lopes CabralCentre-back | Trabzonspor | 🇳🇱Netherlands | 24 | 7 | 0 | 0 | 9.5 | 36▲101.7%↩ | 53▼24.4%↩ |
| S. LópezWinger | Tigre | 🇦🇷Argentina | 20 | 27 | 1 | 3 | 12.2 | 16▲76.7%↩ | 54▲11.1%↩ |
| S. LópezCentral midfielder | Banfield | 🇦🇷Argentina | 28 | 27 | 2 | 5 | 10.9 | 51▲112.9% | 42▲19.5% |
| S. LópezDefensive midfielder | Internacional de Bogota | 🇨🇴Colombia | 24 | 13 | 0 | 0 | 1.5 | 3 | 21 |
| S. LópezGoalkeeper | Los Andes | 🇦🇷Argentina | 41 | 8 | 0 | 0 | 0.4 | 16 | 5 |
| S. LorenzCentre-back | FC Ingolstadt 04 | 🇩🇪Germany | 29 | 36 | 3 | 0 | 3.6 | 21▲92.7% | 29▼13.6% |
| S. LoubaoCentre-forward | Catanzaro | 🇫🇷France | 20 | 2 | 0 | 0 | 16.8 | 0 | 55 |
| S. LovrićDefensive midfielder | Udinese | 🇸🇮Slovenia | 28 | 1 | 0 | 0 | 14.7 | 10±0% | 47▲4.5%↩ |
| S. LtaiefWinger | Cracovia Krakow | 🇹🇳Tunisia | 26 | 6 | 0 | 1 | 4.1 | 6▼31.7%↩ | 54▲21.2%↩ |
| S. LujánAttacking midfielder | Huracan | 🇦🇷Argentina | 24 | 7 | 2 | 0 | 9.6 | 8 | 36 |
| S. LukicAttacking midfielder | FC Tulsa | 🇷🇸Serbia | 30 | 12 | 2 | 0 | 1.1 | 6 | 15 |
| S. LukićDefensive midfielder | Ipswich | 🇷🇸Serbia | 30 | 6 | 0 | 1 | 23.9 | 30±0% | 44▼0.7%↩ |
| S. LukisaWinger | União de Leiria | 🇧🇪Belgium | 21 | 20 | 4 | 1 | 9.6 | 15 | 44▼19.9%↩ |
| S. LunaCentre-back | Quilmes | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 5.3 | 0 | 34 |
| S. LungGoalkeeper | Universitatea Craiova | 🇷🇴Romania | 37 | 5 | 0 | 0 | 0.1 | 6▼47.3%↩ | 3▼87.4%↩ |
| S. LupertoFull-back | Cremonese | 🇮🇹Italy | 30 | 6 | 0 | 1 | 5.9 | 33±0% | 54▲10.7%↩ |
| S. LuşCentre-back | Keçiörengücü | 🇹🇷Türkiye | 25 | 8 | 1 | 0 | 5.2 | 13▲95.6% | 33±0% |
| S. LuthuliCentre-forward | Magesi | 🏳️ | 24 | 14 | 1 | 3 | 1.2 | 8 | 1 |
| S. LuthuliCentral midfielder | Siwelele | 🇿🇦South Africa | 31 | 12 | 0 | 0 | 0.2 | 2 | 1 |
| S. LuyambulaFull-back | Rodez | 🏳️ | 23 | 4 | 0 | 0 | 17.4 | 1 | 46 |
| S. Luyambula BiwaFull-back | Rodez | 🇫🇷France | 24 | 6 | 0 | 0 | 17.5 | 2 | 47 |
| S. ŁyczkoDefensive midfielder | Zaglebie Lubin | 🇵🇱Poland | 20 | 4 | 0 | 0 | 4 | 2 | 32 |
| S. LynenDefensive midfielder | Werder Bremen | 🇧🇪Belgium | 27 | 1 | 0 | 0 | 28.1 | 36±0% | 64±0% |
| S. M. AydinDefensive midfielder | Hatayspor | 🏳️ | 17 | 15 | 0 | 0 | 3.4 | 2 | 32 |
| S. MaasCentre-back | Den Bosch | 🇳🇱Netherlands | 25 | 10 | 0 | 0 | 13.9 | 8▼42.5% | 50±0% |
| S. MabeleAttacking midfielder | Orlando Pirates | 🇿🇦South Africa | 0 | 24 | 1 | 1 | 0.4 | 7 | 1 |
| S. MabenaWinger | Mamelodi Sundowns | 🇿🇦South Africa | 19 | 4 | 0 | 0 | 1 | 0 | 2 |
| S. MacDonaldGoalkeeper | Newport County | 🏴England | 30 | 0 | 0 | 0 | 0.7 | 0 | 14 |
| S. MachinoCentre-forward | Borussia Mönchengladbach | 🇯🇵Japan | 27 | 3 | 1 | 0 | 30.8 | 17±0% | 62▲11% |
| S. MadejskiGoalkeeper | Cracovia Krakow | 🇵🇱Poland | 29 | 11 | 0 | 0 | 1.9 | 8▼82% | 27±0% |
| S. MadonselaCentre-back | Golden Arrows | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 2 | 1 |
| S. MadunaCentral midfielder | Amazulu | 🇿🇦South Africa | 26 | 29 | 1 | 4 | 2.2 | 26 | 2 |
| S. MaedaAttacking midfielder | Fujieda MYFC | 🇯🇵Japan | 24 | 4 | 1 | 0 | 6.5 | 6 | 34 |
| S. MagaqaDefensive midfielder | Magesi | 🇿🇦South Africa | 28 | 3 | 0 | 0 | 0.8 | 1 | 1 |
| S. MagassaDefensive midfielder | West Ham | 🇫🇷France | 23 | 22 | 1 | 0 | 30.2 | 28▲38.4%↩ | 72▼2.8%↩ |
| S. MagawanaCentral midfielder | Durban City | 🇿🇦South Africa | 28 | 27 | 3 | 4 | 1 | 21 | 1 |
| S. MagidigidiWinger | Beerschot VA | 🇿🇦South Africa | 21 | 5 | 0 | 0 | 7.3 | 0 | 39 |
| S. MagnottaCentre-forward | Tristan Suarez | 🇦🇷Argentina | 23 | 6 | 0 | 0 | 5.7 | 0 | 33 |
| S. MagnússonCentre-forward | Brann | 🇮🇸Iceland | 26 | 6 | 0 | 0 | 5.4 | 0▼100% | 29▼18.1% |
| S. MagoolaGoalkeeper | Richards Bay | 🇺🇬Uganda | 31 | 6 | 0 | 0 | 0.3 | 5 | 1 |
| S. MahlanguAttacking midfielder | Sekhukhune United | 🇿🇦South Africa | 31 | 12 | 0 | 0 | 0.2 | 0 | 1 |
| S. MaikumaCentre-back | AZ Alkmaar | 🇯🇵Japan | 29 | 5 | 0 | 0 | 8.2 | 1±0% | 37▲16.4% |