| 1 |  Obafemi Martins | ST |  Newcastle United | 83 | 83 |
| 2 |  Peter Osaze Odemwingie | ST | — | 82 | 82 |
| 3 |  John Obi Mikel | CM |  Chelsea FC | 82 | 82 |
| 4 |  John Utaka | ST |  Portsmouth | 81 | 81 |
| 5 |  Yakubu | ST |  Middlesbrough | 81 | 81 |
| 6 |  Ikechuwku Uche | ST |  Getafe C.F. | 81 | 81 |
| 7 |  Nwankwo Kanu | ST | Portsmouth | 80 | 80 |
| 8 |  Joseph Yobo | CB |  Everton | 80 | 80 |
| 9 |  Kalu Uche | RM |  U.D. Almería | 80 | 80 |
| 10 |  Peter Ijeh | CF |  Viking FK | 78 | 78 |
| 11 |  Joseph Enakarhire | CB | — | 78 | 78 |
| 12 |  Christian Obodo | CM |  Udinese | 78 | 78 |
| 13 |  Ayodele Stephen Makinwa | ST |  Lazio | 78 | 78 |
| 14 |  Taye Ismaila Taiwo | LWB |  Marseille | 78 | 78 |
| 15 |  Vincent Enyeama | GK | — | 77 | 77 |
| 16 |  Chidi Odiah | RWB | — | 77 | 77 |
| 17 |  Rabiu Afolabi | CB |  FC Sochaux | 76 | 76 |
| 18 |  Bartholomew Ogbeche | ST |  Real Valladolid C.F. | 75 | 75 |
| 19 |  Ifeanyi Udeze | LB |  Thessaloniki | 74 | 74 |
| 20 |  Victor Anichebe | ST | Everton | 74 | 74 |
| 21 |  Victor Nsofor Obinna | CF |  Chievo Verona | 74 | 74 |
| 22 |  Seyi Olofinjana | CM |  Wolverhampton | 73 | 73 |
| 23 |  Danny Shittu | CB |  Watford | 72 | 72 |
| 24 |  Austin Ejide | GK |  SC Bastia | 72 | 72 |
| 25 |  Julius Aghahowa | ST |  Wigan Athletic | 71 | 71 |
| 26 |  Edu | ST |  1899 Hoffenheim | 71 | 71 |
| 27 |  Bosun Ayeni | CDM |  AC Horsens | 70 | 70 |
| 28 | Dele Adebola | CF |  Coventry City | 70 | 70 |
| 29 |  Tosin Dosunmu | ST |  Germinal Beerschot | 70 | 70 |
| 30 |  Patrick Ogunsoto | ST |  KVC Westerlo | 70 | 70 |
| 31 |  Adigun Taofeek Salami | CM |  Football Club Midtjylland | 70 | 70 |
| 32 |  Celestine Babayaro | LB | Newcastle United | 69 | 69 |
| 33 |  Manasseh Ishiaku | ST |  MSV Duisburg | 69 | 69 |
| 34 |  Seyi Olajengbesi | CB |  SC Freiburg | 69 | 69 |
| 35 |  Victor Agali | ST |  FC Hansa Rostock | 68 | 68 |
| 36 |  Wilson Oruma | CAM | Marseille | 68 | 68 |
| 37 |  Ade Akinbiyi | CF |  Burnley | 68 | 68 |
| 38 |  Onyekachi Okonkwo | CDM |  FC Zürich | 67 | 67 |
| 39 |  Solomon Ndubisi Okoronkwo | CF |  Hertha BSC Berlin | 66 | 66 |
| 40 | Onyekachi Apam | CB |  OGC Nice | 66 | 66 |
| 41 |  Isah Eliakwu | ST |  Spezia | 65 | 65 |
| 42 |  Sam Sodje | CB |  Reading FC | 65 | 65 |
| 43 | Isaac Promise | ST |  Gençlerbirligi SK | 65 | 65 |
| 44 |  Sunny | CM |  Valencia C.F. | 65 | 65 |
| 45 |  Mohammed Aliyu Datti | ST |  RAEC Mons | 64 | 64 |
| 46 | Sani Kaita | CM |  Sparta Rotterdam | 64 | 64 |
| 47 | Chukwuma Akabueze | CAM |  Odd Grenland | 64 | 64 |
| 48 |  Darlington Omodiagbe | CB |  FC Carl Zeiss Jena | 63 | 63 |
| 49 |  Kayode Odejayi | ST |  Barnsley | 63 | 63 |
| 50 |  Ugochukwu Ukah | CB |  Widzew Łódź | 63 | 63 |
| 51 | Joseph Akpala | ST |  Royal Charleroi SC | 63 | 63 |
| 52 |  Emeka Opara | ST |  FC Kaiserslautern | 63 | 63 |
| 53 |  Ayinde Jamiu Lawal | RM | Football Club Midtjylland | 63 | 63 |
| 54 |  Babajide Collins Babatunde | CF | Football Club Midtjylland | 63 | 63 |
| 55 |  Udochukwu Nwoko | CAM |  Leixoes SC | 63 | 63 |
| 56 |  Adebowale Ogungbure | CDM |  Kickers Offenbach | 62 | 62 |
| 57 |  Enoch Showunmi | ST |  Bristol City | 62 | 62 |
| 58 | Efetobore Sodje | CB |  Gillingham | 61 | 61 |
| 59 |  Egutu Oliseh | CM |  Montpellier HSC | 61 | 61 |
| 60 |  Paul Obiefule | CAM |  FC Lyn Oslo | 61 | 61 |
| 61 |  Oladapo Olufemi | CDM |  Boavista Futebol Clube | 60 | 60 |
| 62 |  Obinna Nwaneri | LB |  FC Sion | 59 | 59 |
| 63 |  Edward Ofere | ST |  Malmö FF | 59 | 59 |
| 64 |  Olushola Aganun | ST |  Wacker Innsbruck | 58 | 58 |
| 65 |  Ezekiel Bala | CF | FC Lyn Oslo | 58 | 58 |
| 66 | Mfaki Bariagher | CAM | — | 58 | 58 |
| 67 |  Martins Ekwueme | CDM |  Legia Warszawa | 57 | 57 |
| 68 |  Prince | CDM |  GAIS | 57 | 57 |
| 69 |  Ayodele Adeleye | CB | Sparta Rotterdam | 57 | 57 |
| 70 |  Christian Muomaife | CF |  Viborg Fodsports Forening | 57 | 57 |
| 71 | Zwelakhe Offrata | CAM | — | 57 | 57 |
| 72 |  Akpo Sodje | ST |  Port Vale | 56 | 56 |
| 73 |  Ikechukwu Kalu | ST |  Sampdoria | 56 | 56 |
| 74 |  Emmanuel Sarki | CM | KVC Westerlo | 55 | 55 |
| 75 |  Dele Aiyenugba | GK | — | 55 | 55 |
| 76 |  David Salomon Abwo | ST |  Dijon Football Côte-d'Or | 55 | 55 |
| 77 | Jerry Jacobsen | ST | — | 55 | 55 |
| 78 | Tindo Bariagher | ST | — | 55 | 55 |
| 79 | Nduka Offei | CDM | — | 54 | 54 |
| 80 | Nathan Burton | CB | — | 54 | 54 |
| 81 | Mapemba Fosuhehe | RM | — | 54 | 54 |
| 82 |  Ademole Bankole | GK |  MK Dons | 53 | 53 |
| 83 |  Ismail Yakubu | CB |  Barnet | 53 | 53 |
| 84 |  George Abbey | RWB |  Crewe | 52 | 52 |
| 85 | Tutu Awere | CF | — | 52 | 52 |
| 86 | Jacob Garner | CDM | — | 52 | 52 |
| 87 |  Dogo Ankrah | ST | — | 52 | 52 |
| 88 | Harry Barcham | RM | — | 51 | 51 |
| 89 | Onyi Mensah | ST | — | 51 | 51 |
| 90 | James Finnigan | CB | — | 51 | 51 |
| 91 | Simon Zenke | ST |  RC Strasbourg | 50 | 50 |
| 92 | Liam Osborn | ST | — | 50 | 50 |
| 93 | Joe Hudson | CDM | — | 50 | 50 |
| 94 | Hasnuu Kwei | ST | — | 49 | 49 |
| 95 |  Efe Echanomi | ST |  Leyton Orient | 48 | 48 |
| 96 | Yakini Akuffo | CM | — | 48 | 48 |
| 97 | Tutu Amodako | CDM | — | 48 | 48 |
| 98 | Tette Kwei | CF | — | 48 | 48 |
| 99 | Alex Richards | ST | — | 47 | 47 |
| 100 | Tafari Tuffuor | CF | — | 47 | 47 |
