there isn't any
Dwight Yorke Ashley Young Luke Young
Yuri Zhirkov Bobby Zamora Amir Zaki
Brian Urlacher, Chicago Bears
Matthew upson and john utaka
Jonathan Utaka, Matthew Upson,Ujafulusi
There is Matthew Upson, the West Ham defender, but that is the only one I can think of.
There are two footballers whose surname is the same as two countries they are Stephen Ireland and Matt Holland.