| 1 |  Roque Santa Cruz | SÚ |  Bayern Munich | 81 | 81 |
| 2 |  Darío Anastacio Verón | SO |  U.N.A.M. | 81 | 81 |
| 3 |  Nelson Cuevas | SÚ |  América | 79 | 79 |
| 4 |  Denis Caniza | SO |  Atlas | 79 | 79 |
| 5 |  Nelson Valdez | HÚ |  Borussia Dortmund | 78 | 78 |
| 6 |  José Saturnino Cardozo | SÚ | — | 78 | 78 |
| 7 |  Paulo Da Silva | SO |  Toluca | 78 | 78 |
| 8 |  Edgar Barreto | PZ |  N.E.C. Nijmegen | 77 | 77 |
| 9 |  Diego Gavilán | RWM | — | 76 | 76 |
| 10 |  Salvador Cabañas | HÚ | América | 76 | 76 |
| 11 |  Julio Daniel Dos Santos | SOZ | Bayern Munich | 76 | 76 |
| 12 |  Justo Villar | BR | — | 74 | 74 |
| 13 |  Aldo Antonio Bobadilla | BR |  Boca Juniors | 74 | 74 |
| 14 |  Julio Manzur | SO |  Santos | 74 | 74 |
| 15 |  Carlos Humberto Paredes | SDZ |  Sporting Lisbon | 73 | 73 |
| 16 |  Acuña | HÚ |  Cádiz | 72 | 72 |
| 17 |  Jose Montiel | SZ |  Udinese | 72 | 72 |
| 18 |  Claudio Marcelo Morel Rodríguez | LO | Boca Juniors | 71 | 71 |
| 19 |  Delio César Toledo | LO |  Kayserispor | 70 | 70 |
| 20 |  Jorge Martín Nuñez | LO | — | 69 | 69 |
| 21 |  César Ramírez | HÚ |  Flamengo | 69 | 69 |
| 22 |  Cristian Riveros | SOZ | — | 68 | 68 |
| 23 |  Emilio Martínez | SO |  Santos Laguna | 68 | 68 |
| 24 |  Carlos Bonet | SZ | — | 67 | 67 |
| 25 |  Dante Rafael López | HÚ | — | 67 | 67 |
| 26 |  Julio César Cáceres | SO |  Tarragona | 66 | 66 |
| 27 |  Diego Figueredo | SOZ |  Real Valladolid | 66 | 66 |
| 28 |  Ruben Maldonado | SO |  Napoli | 65 | 65 |
| 29 |  Gonzales Kiese Rivaldo | SOZ |  Genoa | 65 | 65 |
| 30 |  Diego Barreto | BR | — | 64 | 64 |
| 31 |  Julio Gonzalez | SOZ |  Vicenza | 64 | 64 |
| 32 |  Derlis Gómez | BR | — | 64 | 64 |
| 33 |  Víctor Hugo Mareco | SO |  Brescia | 63 | 63 |
| 34 |  Antolin Alcaráz Viveros | SO |  SC Beira-Mar | 61 | 61 |
| 35 |  Rafael Dante Lopez | HÚ |  Crotone | 60 | 60 |
| 36 | Josep Maria Lpez Segurra | RWM | — | 57 | 57 |
| 37 | Agustn Toms Gonzlez | HÚ | — | 55 | 55 |
| 38 | Jair Martnez Ordez | SOZ | — | 53 | 53 |
| 39 | Iban Canales | SOZ | — | 52 | 52 |
| 40 | Roberto Fradejas Garca | SO | — | 49 | 49 |
| 41 | Carlos Xabier Gomez | HÚ | — | 47 | 47 |
| 42 | Anxo Castilla Gmez | HÚ | — | 47 | 47 |
| 43 | Guillermo Serrato | HÚ | — | 47 | 47 |
| 44 | Julen Serafn | HÚ | — | 47 | 47 |
| 45 | Jesus Ayala | SO | — | 47 | 47 |
| 46 | Augusto Cesar Nogal | SÚ | — | 45 | 45 |
| 47 | Adolfo Quintana Ramirez | SOZ | — | 45 | 45 |
| 48 | Diego Martin Camacho Quesada | SO | — | 45 | 45 |
| 49 | Juan Lpez Vidal | SOZ | — | 44 | 44 |
| 50 | Rubn Oscar Riveiro De Aguilar | SZ | — | 44 | 44 |
| 51 | Saturnino Garca Zafra | LO | — | 44 | 44 |
| 52 | Mximo Lpez Ramrez | SOZ | — | 43 | 43 |
| 53 | Felix Raul Olmedo | HÚ | — | 43 | 43 |
| 54 | Oinatz Galn Barba | HÚ | — | 43 | 43 |
| 55 | Paul Rivas | SO | — | 41 | 41 |
| 56 | Manuel Adolfo Ribadulla | SO | — | 40 | 40 |
| 57 | Juan Cruz lvarez Oliv | LO | — | 40 | 40 |
| 58 | Carlos Fernando Rodrguez Fernndez | LO | — | 40 | 40 |
| 59 | Vicente Javier Jaime | SÚ | — | 39 | 39 |
| 60 | Jorge Suarez Rodrguez | SO | — | 39 | 39 |
| 61 | Claudio David Bouzas Pan | SZ | — | 37 | 37 |
| 62 | Juan Jose Gonzlez Arroyo | PZ | — | 37 | 37 |
| 63 | Vctor Hugo Esnaola | RWM | — | 36 | 36 |
| 64 | Juan Domingo Gonzlez Borges | SÚ | — | 36 | 36 |
| 65 | Jos Carlos Guzman | SO | — | 34 | 34 |
| 66 | Nicols Ahumada | BR | — | 32 | 32 |
| 67 | Txema Garca Conde | SO | — | 29 | 29 |
| 68 | Jess Varela Lpez | SO | — | 28 | 28 |
| 69 | Armando Arellano | SO | — | 28 | 28 |
| 70 | Javier Alfonso Vella | SO | — | 28 | 28 |
