| 1 |  Diego Forlán | ST |  Atlético de Madrid | 86 | 86 |
| 2 |  Diego Lugano | IV |  Fenerbahçe SK | 82 | 82 |
| 3 |  Luis Suárez | MS |  Ajax | 82 | 82 |
| 4 |  Cristian Rodríguez | LWM |  FC Porto | 81 | 81 |
| 5 |  Juan Ángel Albín | ZOM |  Getafe C.F. | 78 | 78 |
| 6 |  Diego Roberto Godín | IV |  Villarreal C.F. | 78 | 78 |
| 7 |  Martín Cáceres | IV |  Juventus | 78 | 78 |
| 8 |  Walter Alejandro Gargano | ZDM |  Napoli | 78 | 78 |
| 9 |  Saúl Campo | IV | — | 78 | 78 |
| 10 |  Pandiani | ST |  Club Atlético Osasuna | 77 | 77 |
| 11 |  Pablo García | ZDM |  PAOK | 77 | 77 |
| 12 |  Sebastián Eguren | ZDM | Villarreal C.F. | 77 | 77 |
| 13 |  Edinson Cavani | ST |  Palermo | 77 | 77 |
| 14 | Diego José Romero Silva | IV | — | 77 | 77 |
| 15 |  Ernesto Javier Chevantón | ST |  Sevilla F.C. | 76 | 76 |
| 16 |  Washington Sebastián Abreu | ST | — | 76 | 76 |
| 17 |  Jorge Ciro Fucile | RV | FC Porto | 76 | 76 |
| 18 |  Fernando Muslera | TW |  Lazio | 76 | 76 |
| 19 |  Luís Aguiar | ZOM |  Dinamo Moskva | 76 | 76 |
| 20 | Miquel Gómez Cáceres | RV | — | 76 | 76 |
| 21 |  Gonzalo Sorondo | IV |  I. Porto Alegre | 75 | 75 |
| 22 |  Marcelo Zalayeta | ST |  Bologna | 75 | 75 |
| 23 |  Vicente Sánchez | LS |  FC Schalke 04 | 75 | 75 |
| 24 |  Néstor Fabián Canobbio | ZOM |  Real Valladolid C.F. | 75 | 75 |
| 25 |  Ivan Alonso | ST |  R.C.D. Espanyol | 75 | 75 |
| 26 |  Sebastián Viera | TW | — | 75 | 75 |
| 27 |  Maximiliano Pereira | RAV |  Sport Lisboa Benfica | 75 | 75 |
| 28 |  Urreta | RWM | Sport Lisboa Benfica | 75 | 75 |
| 29 | Oleguer Herrón | ZOM | — | 75 | 75 |
| 30 | Pablo Arturo Sota Yoldi | ZDM | — | 75 | 75 |
| 31 | César Luis Suárez Estrada | ST | — | 75 | 75 |
| 32 | Pedro María Castro Miranda | ZOM | — | 75 | 75 |
| 33 |  Jorge Martinez | MS |  Catania | 74 | 74 |
| 34 |  Mariano Adrian Bogliacino | ZOM | Napoli | 74 | 74 |
| 35 |  Álvaro Pereira | LV | FC Porto | 74 | 74 |
| 36 |  Castro | LWM |  R.C.D. Mallorca | 74 | 74 |
| 37 | Ferrán Oubiña Mariño | ZOM | — | 74 | 74 |
| 38 |  Guillermo Giacomazzi | ZM |  Lecce | 73 | 73 |
| 39 |  Gustavo Adolfo Munúa | TW |  Málaga C.F. | 73 | 73 |
| 40 | Ángel Hornillo Villalón | IV | — | 73 | 73 |
| 41 | Ariel Gerardo Guréndez Aldanondo | IV | — | 73 | 73 |
| 42 |  Diego Luis López | IV |  Cagliari | 72 | 72 |
| 43 |  Martín Silva | ST | — | 72 | 72 |
| 44 |  Nicolás Vigneri | MS |  Puebla | 72 | 72 |
| 45 |  Héctor Fabián Carini | TW |  Atlético Mineiro | 71 | 71 |
| 46 |  Nicolás Olivera | ZOM | Puebla | 71 | 71 |
| 47 |  Andrés Scotti | IV | — | 71 | 71 |
| 48 | Paulo Pezzolano | ZOM | R.C.D. Mallorca | 71 | 71 |
| 49 |  Juan Guillermo Castillo | TW |  Botafogo | 71 | 71 |
| 50 |  Mauro Vila | ST |  Querétaro | 71 | 71 |
| 51 | Miguel Sepúlveda Martin | LS | — | 71 | 71 |
| 52 |  Adrián Marcelo Romero | RV | Querétaro | 70 | 70 |
| 53 |  Diego Fernando Pérez | ZDM |  AS Monaco FC | 70 | 70 |
| 54 |  Bruno Ramón Silva | RV | Ajax | 70 | 70 |
| 55 |  Carlos Andrés Diogo | RAV |  Real Zaragoza | 70 | 70 |
| 56 |  Gonzalo Vargas | ST |  Atlas | 70 | 70 |
| 57 |  Diego Nicolas Guastavino | ZOM |  SK Brann | 70 | 70 |
| 58 |  Pablo Mariano Granoche | ST |  Chievo Verona | 70 | 70 |
| 59 |  Martin Acosta | MS |  N. Recife | 70 | 70 |
| 60 |  Nacho Gonzalez | ZOM |  Valencia C.F. | 70 | 70 |
| 61 |  Diego Gonzalo Chaves | ST | Querétaro | 70 | 70 |
| 62 | José Peña Romero | IV | — | 70 | 70 |
| 63 | Manolo Aizkorreta Jurado | IV | — | 70 | 70 |
| 64 | Julio César Oubiña Mariño | RAV | — | 70 | 70 |
| 65 | Carlos Fernando Balderas | TW | — | 70 | 70 |
| 66 | Julio Garro | IV | — | 70 | 70 |
| 67 | Humberto Trujillo | ST | — | 70 | 70 |
| 68 | Oriol Bocardo | LS | — | 70 | 70 |
| 69 | Álvaro Méndez | ZOM | — | 70 | 70 |
| 70 | Paul Yáñez Fernández | LWM | — | 70 | 70 |
| 71 |  Alejandro Lago | IV |  Rosenborg BK | 69 | 69 |
| 72 |  Walter Horacio Peralta | LS |  Atlante | 69 | 69 |
| 73 |  Leonardo Martin Miglionico | IV |  Livorno | 69 | 69 |
| 74 |  Carlos Valdez | IV |  Reggina | 69 | 69 |
| 75 |  Andrés Lamas | IV |  U.D. Las Palmas | 69 | 69 |
| 76 |  Bruno Fornaroli | ST |  R.C. Recreativo | 69 | 69 |
| 77 |  Leandro Cabrera | IV | Atlético de Madrid | 69 | 69 |
| 78 | Vicente Javier Nagore Arbizu | MS | — | 69 | 69 |
| 79 | Luis Gonzalo López Marco | ZDM | — | 69 | 69 |
| 80 | Juan Diego Novo | IV | — | 69 | 69 |
| 81 |  Bueno | ST |  Real Sociedad | 68 | 68 |
| 82 |  Flores | ZOM |  Villarreal B | 68 | 68 |
| 83 |  Alejandro Acosta | IV | Puebla | 68 | 68 |
| 84 | Ildefonso Jiménez | MS | — | 68 | 68 |
| 85 | Víctor Manuel Barrigón | ZOM | — | 68 | 68 |
| 86 | Andrés Nicolás Díaz Ruiz | ST | — | 68 | 68 |
| 87 |  Joe Bizera | IV | PAOK | 67 | 67 |
| 88 |  Omar Pérez | ZOM |  C.D. Castellón | 67 | 67 |
| 89 |  Damián Macaluso | IV |  A.S. Nancy Lorraine | 67 | 67 |
| 90 |  Sebastian Ribas | ST |  Dijon FCO | 67 | 67 |
| 91 |  Alvaro Fernández | RM |  Vitória de Setúbal | 67 | 67 |
| 92 | Cristóbal Pando | IV | — | 67 | 67 |
| 93 | Jose Acaz Martínez | IV | — | 67 | 67 |
| 94 | Miguel de Jesús Rangel Pastor | LS | — | 67 | 67 |
| 95 | Ricardo Matias Sierra Manzanares | LS | — | 67 | 67 |
| 96 |  Diego Arismendi | ZM |  Stoke City | 66 | 66 |
| 97 |  Juan Ignacio Surraco | RM |  Ancona | 65 | 65 |
| 98 |  Diego De Souza | ZOM | — | 65 | 65 |
| 99 |  Christian Ricardo Stuani | ST |  Albacete Balompié | 65 | 65 |
| 100 |  Gary Kagelmacher | IV |  Real Madrid C.F. | 65 | 65 |
