The Egyptian was the most-popular selection for the third successive Gameweek and delivered seven FPL points to make it 40 over his last four matches.
Salah's record backing eclipsed the 2.15million who opted for Jamie Vardy (£9.7m) in Gameweek 17.
The Senegalese netted the winner against the Hammers on Monday night to outscore his team-mate by a single point.
With 586,000+ backers, Sergio Aguero (£12.0m) pipped Mane to second in the captaincy stakes but the Argentinian disappointed his managers with zero points at Leicester City, missing a penalty before being substituted off.
|Player||Captained by ('000s)|
Liverpool's Salah and Mane were the leading picks among the top 100 FPL managers, who preferred Raul Jimenez (£7.9m) to Aguero in third.
The Wolverhampton Wanderers striker scored in their 3-0 victory over Norwich on Sunday but he picked up a yellow card to reduce his haul to five points.
Alongside Jimenez and Mane, Danny Ings (£7.1m) was the most transferred-in player ahead of the Gameweek 27 deadline.
All three benefited from appealing home matches against teams rated at two in the Fixture Difficulty Ratings (FDR) but Ings could not add to his 15 goals this season as Southampton beat Aston Villa 2-0.
|Player||Transferred in by ('000s)|
Vardy lost another 263,000 owners ahead of the visit of Manchester City, where his shot hitting a post was the closest he came to ending his goal drought since Gameweek 18.
|Player||Transferred out by ('000s)|
Part 2: GW27 Bonus points: More assists for Alexander-Arnold
Part 3: Pope becomes FPL No 1 on day of differentials in attack
Part 4: GW27 Lessons: FPL managers flock to Fernandes
Part 5: GW27 Lessons: System change could force Wolves rethink