Due to the high complexity of the game of soccer match, official match statistics as well as physiological and performance parameters are insufficient to provide information for a comprehensive evaluation of the actual quality of soccer players. In the present study, a new criterion system is proposed for the expert evaluation of actual quality of soccer players in both phases of the game. The proposed criterion system consists of 19 criteria for the evaluation of player’s actual quality – 7 for play in the phase of defense and 12 for play in the phase of possession (attack). Six soccer experts assessed relative importance of each criterion for particular outfield playing positions (i.e., central defenders, full-backs, midfielders, and attackers) with a high degree of objectivity (objectivity coefficients ranging from 0.89 to 0.97). The proposed criterion system, aimed at the subjective evaluation of actual quality of top-level soccer players, could be a useful tool for coaches and sport managers in selection and profiling of young soccer players, as well as in management of elite soccer teams.