| E. ReynosoCentral midfielder | Deportivo Cali | 🇦🇷Argentina | 30 | 21 | 0 | 1 | 0.8 | 10▼48.1%↩ | 24▼28.9%↩ |
| E. RibeiroCentre-forward | Septemvri Sofia | 🏳️ | 24 | 16 | 1 | 0 | 3.1 | 3 | 27 |
| É. RicardoAttacking midfielder | Beşiktaş | 🇨🇴Colombia | 22 | 3 | 1 | 0 | 5 | 3 | 23 |
| E. RiđanCentre-back | NK Slaven Belupo | 🇭🇷Croatia | 20 | 0 | 0 | 0 | 3.5 | 0 | 30 |
| E. RigoniCentral midfielder | Belgrano Cordoba | 🇦🇷Argentina | 33 | 27 | 2 | 3 | 3.5 | 38▲714.9%↩ | 21▲49%↩ |
| E. RiisCentre-forward | Leicester | 🇩🇰Denmark | 28 | 3 | 2 | 0 | 3.9 | 33±0% | 52±0% |
| E. RingFull-back | Kilmarnock | 🇸🇪Sweden | 24 | 6 | 0 | 0 | 9.2 | 1±0% | 36▼9.1%↩ |
| E. RiškaGoalkeeper | Skalica | 🇸🇰Slovakia | 24 | 0 | 0 | 0 | 3 | 0 | 26 |
| E. RiveroDefensive midfielder | Atletico Nacional | 🇨🇴Colombia | 20 | 21 | 0 | 0 | 1.5 | 4 | 25 |
| E. RocoCentre-back | Palestino | 🇨🇱Chile | 34 | 7 | 0 | 0 | 0.2 | 5▼79.6%↩ | 9▼72.7%↩ |
| E. RodríguezCentre-forward | Aldosivi | 🇺🇾Uruguay | 23 | 5 | 0 | 0 | 11 | 11 | 41▼31.4%↩ |
| E. RodríguezCentral midfielder | Santa Fe | 🇨🇴Colombia | 26 | 18 | 1 | 2 | 1.6 | 9▼24%↩ | 30▼51.7%↩ |
| E. RojasCentral midfielder | Universidad de Chile | 🇨🇱Chile | 18 | 0 | 0 | 0 | 0.9 | 0 | 21 |
| E. RokaCentre-back | Rapid Vienna | 🏳️ | 18 | 1 | 0 | 0 | 5.5 | 0 | 38 |
| E. RoldánDefensive midfielder | Nueva Chicago | 🇦🇷Argentina | 25 | 7 | 0 | 0 | 6.8 | 2▼71%↩ | 39▼16.8%↩ |
| E. RolónDefensive midfielder | Barracas Central | 🇦🇷Argentina | 31 | 15 | 0 | 0 | 2.2 | 15▼55.6%↩ | 16▼55.9%↩ |
| E. RoomGoalkeeper | Miami FC | 🇨🇼Curaçao | 37 | 0 | 0 | 0 | 0 | 0▼100%↩ | 2▼92.4%↩ |
| E. RossWinger | Falkirk | 🏴Scotland | 25 | 7 | 1 | 0 | 9.4 | 11±0% | 39±0% |
| E. RottierCentre-forward | ADO Den Haag | 🇳🇱Netherlands | 24 | 7 | 1 | 2 | 27 | 43±0% | 61±0% |
| E. RuudCentre-back | ODD Ballklubb | 🇳🇴Norway | 42 | 0 | 0 | 0 | 0 | 0▼100% | 2▼87% |
| E. SaadWinger | Nashville SC | 🇹🇳Tunisia | 26 | 9 | 0 | 3 | 6.8 | 10▲7.6%↩ | 33▼33.7%↩ |
| E. SabbiWinger | Vancouver Whitecaps | 🇺🇸USA | 28 | 20 | 4 | 3 | 5 | 29▼3.3% | 33▼4.1% |
| E. SaboCentre-back | Spartak Trnava | 🇸🇰Slovakia | 34 | 28 | 2 | 2 | 0.6 | 21▼8.4%↩ | 10▼66.6%↩ |
| E. SadikuCentral midfielder | Varbergs BoIS FC | 🇽🇰Kosovo | 24 | 24 | 0 | 0 | 1.9 | 9▲12.7%↩ | 24▼16%↩ |
| E. SadottiCentre-back | Fiorentina | 🏳️ | 19 | 0 | 0 | 0 | 31.3 | 0 | 64 |
| E. SafinCentral midfielder | Pendikspor | 🇹🇷Türkiye | 22 | 3 | 0 | 0 | 4.4 | 0 | 32 |
| E. SahitiWinger | Hannover 96 | 🇽🇰Kosovo | 27 | 2 | 0 | 0 | 14.2 | 0▼100%↩ | 46▲47.1%↩ |
| E. SaitoskiCentral midfielder | Gwangju FC | 🇲🇰North Macedonia | 23 | 2 | 0 | 0 | 8.9 | 0 | 36 |
| E. SalasWinger | San Lorenzo | 🏳️ | 19 | 3 | 0 | 0 | 9.3 | 0 | 44 |
| E. SaliCentral midfielder | FC Andorra | 🇷🇴Romania | 20 | 1 | 0 | 0 | 13 | 0▼100%↩ | 36▼28.9%↩ |
| E. SaliadarreCentre-forward | Racing Club | 🇦🇷Argentina | 24 | 0 | 0 | 0 | 10.5 | 0 | 40 |
| E. SalinasGoalkeeper | Godoy Cruz | 🇦🇷Argentina | 24 | 0 | 0 | 0 | 5.7 | 0 | 32 |
| E. SallesGoalkeeper | PAU | 🇫🇷France | 32 | 11 | 0 | 1 | 4.4 | 9 | 21▲44.1%↩ |
| E. SalomonssonCentre-back | IFK Goteborg | 🇸🇪Sweden | 37 | 0 | 0 | 0 | 0 | 0▼100% | 2▼87.1% |
| E. SalvioAttacking midfielder | Lanus | 🇦🇷Argentina | 36 | 26 | 2 | 6 | 2.4 | 32▲27.4% | 18▼2.7% |
| E. SamaCentre-forward | Istra 1961 | 🏳️ | 0 | 0 | 0 | 0 | 0.9 | 0 | 14 |
| E. SamadiaCentre-back | Hartford Athletic | 🇸🇱Sierra Leone | 25 | 6 | 0 | 0 | 3.6 | 5 | 27 |
| E. SanchezCentral midfielder | Cruz Azul | 🏳️ | 0 | 0 | 0 | 0 | 2.5 | 0 | 19 |
| É. SánchezCentral midfielder | Club America | 🇲🇽Mexico | 26 | 8 | 0 | 1 | 11 | 25±0% | 41▼9.3% |
| E. SanderødCentre-back | Rosenborg | 🇳🇴Norway | 19 | 0 | 0 | 0 | 5.2 | 0 | 36 |
| E. SandikciWinger | İstanbulspor | 🏳️ | 18 | 2 | 0 | 0 | 3.5 | 0 | 32 |
| E. SanhuezaGoalkeeper | D. La Serena | 🇨🇱Chile | 30 | 18 | 0 | 0 | 0.4 | 0 | 13 |
| E. SaporitiCentral midfielder | Empoli | 🇮🇹Italy | 25 | 5 | 1 | 0 | 21.3 | 14±0% | 55▲3.2% |
| E. SarapiyCentre-back | Polessya | 🇺🇦Ukraine | 27 | 30 | 5 | 0 | 9.1 | 44▲182.1% | 34▼11.7% |
| E. SarfoFull-back | KRC Genk II | 🇧🇪Belgium | 19 | 1 | 0 | 0 | 6 | 12 | 41 |
| E. SarićCentral midfielder | Qingdao Jonoon | 🇧🇦Bosnia and Herzegovina | 36 | 23 | 5 | 2 | 0.5 | 40▲69.9%↩ | 11▼45%↩ |
| E. SarıalioğluDefensive midfielder | İstanbulspor | 🇹🇷Türkiye | 22 | 1 | 0 | 0 | 4.3 | 0 | 31 |
| E. SarıkayaCentre-back | Gaziantep FK | 🇹🇷Türkiye | 20 | 2 | 0 | 0 | 10.3 | 4±0% | 52±0% |
| E. SatılmışGoalkeeper | Keçiörengücü | 🇹🇷Türkiye | 29 | 4 | 0 | 0 | 1.7 | 14±0% | 24±0% |
| E. SaunesCentre-back | KFUM Oslo | 🇳🇴Norway | 28 | 19 | 0 | 0 | 5.8 | 38±0% | 35▼1.1%↩ |
| E. SawanehAttacking midfielder | Lyn | 🏴England | 26 | 13 | 1 | 4 | 4.7 | 24 | 29 |
| E. SayarCentre-forward | Fenerbahçe | 🏳️ | 0 | 0 | 0 | 0 | 2.1 | 0 | 17 |
| E. ScherfGoalkeeper | SCR Altach | 🇦🇹Austria | 23 | 0 | 0 | 0 | 6.6 | 0 | 34 |
| E. SchlichtingCentral midfielder | Haugesund | 🇩🇰Denmark | 21 | 25 | 2 | 0 | 3.8 | 20▲37.4%↩ | 37▼27%↩ |
| E. SchoutenCentre-back | FC Volendam | 🇳🇱Netherlands | 35 | 5 | 0 | 0 | 1.5 | 16▲24%↩ | 10▼58.9%↩ |
| E. SchulzCentre-forward | Lanus | 🇦🇷Argentina | 22 | 13 | 1 | 0 | 9 | 4 | 35 |
| E. SchulzeAttacking midfielder | Start | 🇳🇴Norway | 33 | 17 | 1 | 3 | 1.4 | 20▲10% | 13▲32.3% |
| E. SeçginCentral midfielder | İstanbulspor | 🇹🇷Türkiye | 26 | 2 | 0 | 0 | 3.8 | 27±0% | 33±0% |
| E. SecilCentral midfielder | Konyaspor | 🏳️ | 0 | 0 | 0 | 0 | 2 | 0 | 17 |
| E. SeckCentral midfielder | KAA Gent II | 🇸🇳Senegal | 19 | 0 | 5 | 2 | 14.3 | 23 | 47 |
| E. SegbergCentral midfielder | Start | 🇳🇴Norway | 29 | 20 | 2 | 4 | 4.8 | 49▲1120%↩ | 31▼2.9%↩ |
| E. SeguraCentre-back | Los Angeles FC | 🇨🇴Colombia | 29 | 23 | 0 | 0 | 5.2 | 58▲53.3% | 31▲0.6% |
| E. SelvikGoalkeeper | Stade Brestois 29 | 🇳🇴Norway | 29 | 5 | 0 | 0 | 12.8 | 8±0% | 49▲5.2%↩ |
| E. SemedoWinger | Den Bosch | 🇳🇱Netherlands | 23 | 4 | 0 | 1 | 13.2 | 14±0% | 52±0% |
| E. SenayaFull-back | FC Basel 1893 | 🏳️ | 19 | 1 | 0 | 1 | 6.4 | 0 | 41 |
| E. SerjeCentral midfielder | Deportivo Pasto | 🇨🇴Colombia | 30 | 10 | 0 | 0 | 0.4 | 5 | 10 |
| E. SevikyanDefensive midfielder | AD Ceuta FC | 🇷🇺Russia | 25 | 2 | 0 | 0 | 19.9 | 0▼100%↩ | 28▲4.6%↩ |
| E. ShamirCentral midfielder | Bnei Sakhnin | 🇮🇱Israel | 31 | 28 | 2 | 1 | 2.6 | 20▲3200%↩ | 19▼44.2%↩ |
| E. ShamovGoalkeeper | Spartak Kostroma | 🇷🇺Russia | 32 | 2 | 0 | 0 | 0.4 | 8▼54.1%↩ | 8▼39.1%↩ |
| E. ShiraiCentral midfielder | Albirex Niigata | 🇯🇵Japan | 30 | 21 | 2 | 0 | 4.1 | 18▼25.5%↩ | 26▼32.6%↩ |
| E. ShomurodovAttacking midfielder | Başakşehir | 🇺🇿Uzbekistan | 31 | 6 | 6 | 0 | 3.6 | 70±0% | 32±0% |
| E. ShuranovCentre-forward | FC Schweinfurt 05 | 🇩🇪Germany | 24 | 17 | 4 | 0 | 6.8 | 11▲140%↩ | 36▼33.1%↩ |
| E. SierraCentral midfielder | MVV | 🇧🇪Belgium | 25 | 7 | 1 | 0 | 14.3 | 16▼49.2%↩ | 48▼12%↩ |
| E. SihlaroğluDefensive midfielder | Iğdır FK | 🇹🇷Türkiye | 21 | 4 | 0 | 0 | 4.5 | 0 | 31▼39.1%↩ |
| E. SilcanCentre-back | Almagro | 🇦🇷Argentina | 26 | 6 | 0 | 0 | 5.2 | 3 | 30 |
| E. SildnesAttacking midfielder | Raufoss | 🇳🇴Norway | 33 | 10 | 3 | 1 | 0.7 | 21 | 10▼28.7%↩ |
| E. SillettiCentre-back | Padova | 🏳️ | 27 | 1 | 0 | 0 | 15.3 | 0 | 39 |
| E. SillettiCentre-back | Padova | 🇮🇹Italy | 28 | 1 | 0 | 0 | 8 | 0 | 34 |
| E. SilyeFull-back | Paks | 🇭🇺Hungary | 30 | 20 | 2 | 2 | 1.2 | 6 | 19 |
| E. SimmsWinger | Coventry | 🏴England | 25 | 3 | 0 | 0 | 73.8 | 35±0% | 68±0% |
| E. SimonsenAttacking midfielder | FC Fredericia | 🇩🇰Denmark | 26 | 20 | 1 | 4 | 6.9 | 19 | 37 |
| E. SinghatehAttacking midfielder | Sparta Praha | 🇬🇲Gambia | 23 | 14 | 2 | 3 | 9.4 | 10 | 2 |
| E. SitholeGoalkeeper | Chippa United | 🇿🇦South Africa | 25 | 2 | 0 | 0 | 1.1 | 3 | 1 |
| E. SittaroGoalkeeper | Instituto Cordoba | 🇦🇷Argentina | 26 | 0 | 0 | 0 | 9.2 | 0 | 35 |
| E. Sjögren SvedbergGoalkeeper | Sandviken | 🇸🇪Sweden | 23 | 0 | 0 | 0 | 1.8 | 0 | 22 |
| E. SkhiriAttacking midfielder | 1. FC Köln | 🇹🇳Tunisia | 31 | 4 | 0 | 2 | 7.4 | 14±0% | 34±0% |
| E. SkistadCentral midfielder | Mjondalen | 🇳🇴Norway | 25 | 0 | 0 | 0 | 2.8 | 0▼100% | 24▼26.9% |
| E. SkoglundCentre-back | Hammarby FF | 🇸🇪Sweden | 22 | 21 | 0 | 1 | 8.4 | 57▲8% | 40±0% |
| E. SlørdalDefensive midfielder | Rosenborg | 🇳🇴Norway | 18 | 1 | 0 | 0 | 5 | 1 | 37 |
| E. SmelovCentral midfielder | Dinamo Makhachkala | 🇷🇺Russia | 21 | 8 | 0 | 1 | 3 | 13±0% | 29▼5.3%↩ |
| E. SmithCentral midfielder | FC St. Pauli | 🇸🇪Sweden | 29 | 6 | 0 | 0 | 6.8 | 23±0% | 49±0% |
| E. Smith RoweCentral midfielder | Fulham | 🏴England | 26 | 3 | 0 | 0 | 65.8 | 30±0% | 74±0% |
| E. SmpokosCentre-back | Kifisia | 🇬🇷Greece | 23 | 0 | 0 | 0 | 4.9 | 0 | 31 |
| E. SobolDefensive midfielder | FK Jablonec | 🇺🇦Ukraine | 31 | 12 | 1 | 0 | 1.8 | 8▲1480%↩ | 1▼98.3%↩ |
| E. SogloFull-back | Sturm Graz | 🏴England | 21 | 18 | 0 | 3 | 9.7 | 13▲2580%↩ | 45▼38.1%↩ |
| E. SoklerCentre-forward | Radnicki 1923 | 🇸🇮Slovenia | 27 | 29 | 15 | 1 | 9.2 | 44▲343.4%↩ | 35▼14.3%↩ |
| E. SolÃsCentre-forward | Almagro | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.4 | 0 | 33 |
| E. SolbergCentral midfielder | Ranheim | 🇳🇴Norway | 18 | 2 | 0 | 0 | 3.1 | 0 | 36▼1.4%↩ |
| E. SoleriCentre-forward | Spezia | 🇮🇹Italy | 28 | 30 | 1 | 0 | 8.8 | 6▼52.9% | 37▼27.6% |
| E. SørensenCentral midfielder | PEC Zwolle | 🇩🇰Denmark | 27 | 10 | 1 | 0 | 17.7 | 13▼73.6%↩ | 33▼12.9%↩ |