| 1 |  Jay-Jay | MCO |  Bolton Wanderers | 82 | 82 |
| 2 |  Nwankwo Kanu | DC |  West Bromwich | 82 | 82 |
| 3 |  Sunday Oliseh | MCD |  Borussia Dortmund | 81 | 81 |
| 4 |  Joseph Yobo | DFC |  Everton | 81 | 81 |
| 5 |  Obafemi Martins | DC |  Inter Milan | 80 | 80 |
| 6 |  Celestine Babayaro | LI |  Chelsea | 78 | 78 |
| 7 |  Yakubu | DC |  Portsmouth | 78 | 78 |
| 8 |  Ifeanyi Udeze | LI |  Paok | 77 | 77 |
| 9 |  Joseph Enakarhire | DFC |  Sporting Lisbon | 77 | 77 |
| 10 |  Wilson Oruma | RWM |  Sochaux | 75 | 75 |
| 11 |  Julius Aghahowa | DC | — | 75 | 75 |
| 12 |  Vincent Enyeama | POR | — | 75 | 75 |
| 13 |  Bartholomew Ogbeche | DC |  Paris Saint-Germain | 74 | 74 |
| 14 |  John Utaka | DC |  RC Lens | 74 | 74 |
| 15 | Isaac Okoronkwo | DFC | — | 73 | 73 |
| 16 |  Blessing Kaku | MC | Bolton Wanderers | 73 | 73 |
| 17 |  George Ndah | DC |  Wolverhampton | 72 | 72 |
| 18 |  Victor Agali | DC |  OGC Nice | 71 | 71 |
| 19 |  Stephen Ayodele Makinwa | DC |  Genoa | 71 | 71 |
| 20 |  Seyi Olofinjana | MC | Wolverhampton | 71 | 71 |
| 21 | Rabiu Afolabi | DFC |  FK Austria Magna | 70 | 70 |
| 22 |  Isah Eliakwu | DC |  Ascoli | 70 | 70 |
| 23 | Gabriel Melkam | LI |  FC Hansa Rostock | 69 | 69 |
| 24 |  Tosin Dosunmu | DC |  KVC Westerlo | 69 | 69 |
| 25 |  Peter Osaze Odemwingie | DC |  Raa Louviéroise | 69 | 69 |
| 26 |  Seyi Olajengbesi | DCD |  SC Freiburg | 69 | 69 |
| 27 | Temple Kelechi Omeonu | DC |  Wisla Krakow | 68 | 68 |
| 28 |  Felix Ademola | MI |  Hamarkameratene | 67 | 67 |
| 29 |  Mohammed Datti Aliyu | DC |  RAEC Mons | 67 | 67 |
| 30 |  Adi Akinbiyi | SD |  Stoke City | 66 | 66 |
| 31 | Emmanuel Ekwueme | MC | — | 66 | 66 |
| 32 |  Onwuachi Benjamin | SDI |  Salernitana | 66 | 66 |
| 33 | Segun Abiodun | DC | Hamarkameratene | 66 | 66 |
| 34 |  Peter Ijeh | DC |  IFK Göteborg | 65 | 65 |
| 35 | Iffy Onuora | DC |  Walsall | 65 | 65 |
| 36 |  Samuel Alade Adeshina | SDD |  Ternana | 65 | 65 |
| 37 | Agustine Ejide | POR | — | 65 | 65 |
| 38 | Romanus Orjinta | DFC |  Lillestrøm SK | 65 | 65 |
| 39 |  George Abbey | LD | — | 64 | 64 |
| 40 | Manasseh Ishiaku | DC | Raa Louviéroise | 64 | 64 |
| 41 | Greg Etafia | POR | — | 64 | 64 |
| 42 | Ik. Uche | DC |  Recreativo de Huelva | 64 | 64 |
| 43 | Michael Nnaji | DFC |  Lierse SK | 63 | 63 |
| 44 | Dele Adebola | SD |  Bradford City | 63 | 63 |
| 45 |  Benedict Akwuegbu | DC |  St.Gallen | 63 | 63 |
| 46 |  Adebowale Ogungbure | MCD |  FC Energie Cottbus | 62 | 62 |
| 47 |  Christian Obodo | MC |  Firenze | 62 | 62 |
| 48 | Henry Onwuzuruike | DC |  Rot-Weiss Erfurt | 62 | 62 |
| 49 |  Kayode Odejayi | DC |  Cheltenham Town | 62 | 62 |
| 50 | Garba Lawal | MOI |  Elfsborg IF | 62 | 62 |
| 51 | Danny Shittu | DFC |  Queens Park Rangers | 61 | 61 |
| 52 |  Bobsam Elejiko | LD | KVC Westerlo | 61 | 61 |
| 53 | Napoleon Amafoule | DC | Paok | 61 | 61 |
| 54 | Akeem Oluwashegun Omolade | DC |  Torino | 61 | 61 |
| 55 | Benjamin Imeh | SD |  Polonia Warszawa | 61 | 61 |
| 56 | Perek Belleh | DC |  New England | 61 | 61 |
| 57 | Kalu Uche | MD |  Bordeaux | 60 | 60 |
| 58 | Christopher Kanu | LD |  Peterborough United | 60 | 60 |
| 59 |  Adewale Dauda Wahab | RCAM | Ternana | 60 | 60 |
| 60 | Pascal Ojigwe | MCD |  TSV 1860 Munich | 59 | 59 |
| 61 | Martins Ekwueme | LWM | Wisla Krakow | 58 | 58 |
| 62 | Sam Sodje | DFC |  Brentford | 57 | 57 |
| 63 | Ibrahim Babatunde | MC | RAEC Mons | 57 | 57 |
| 64 | Azubuike Oliseh | MCD |  RBC Roosendaal | 56 | 56 |
| 65 |  Bosun Ayeni | MCD |  Football Club Nordsjælland | 56 | 56 |
| 66 | Darlington Omodiagbe | MC |  Spvgg Unterhaching | 56 | 56 |
| 67 | Folawiyo Onibuje | MC |  Barnsley | 55 | 55 |
| 68 | John Olufemi | RWM |  Venezia | 55 | 55 |
| 69 | Efe Sodje | DFC |  Huddersfield Town | 54 | 54 |
| 70 | Abdul Iyodo | DC |  Karlsruher SC | 54 | 54 |
| 71 |  Poul Obiefule | MC |  Viborg Fodsports Forening | 54 | 54 |
| 72 | Pius Ikedia | MOD | RBC Roosendaal | 53 | 53 |
| 73 | Egutu Oliseh | MC |  Grenoble Foot 38 | 53 | 53 |
| 74 |  Echendu Adiele | DFC |  1.FC Saarbrucken | 53 | 53 |
| 75 | Mojo Kingsley | DFC | Viborg Fodsports Forening | 51 | 51 |
| 76 |  Abass Muyiwa Lawal | MD |  Albacete | 50 | 50 |
| 77 | Justice Christopher | MCD |  Trelleborgs | 50 | 50 |
| 78 | Kingsley | RWM |  SC Beira-Mar | 42 | 42 |
