| 1 | Carlos Tévez | SA | Argentina | Manchester United | 85 | 90 |
| 2 | Andrei Murgu | VA | Romania | Fiorentina | 85 | 89 |
| 3 | Martín Palermo | S | Argentina | Boca Juniors | 82 | 85 |
| 4 | Marko Pantelić | S | Serbia | Hertha BSC | 81 | 88 |
| 5 | Yeste | SOM | Spania | Athletic Club | 80 | 82 |
| 6 | Allan McGregor | K | Skottland | Rangers | 80 | 80 |
| 7 | Adriano | S | Brasil | Inter Milan | 80 | 90 |
| 8 | Cuauhtémoc Blanco | SOM | Mexico | Chicago Fire | 80 | 86 |
| 9 | Dario Srna | HM | Kroatia | — | 80 | 83 |
| 10 | Javi Navarro | MS | Spania | Sevilla F.C. | 79 | 86 |
| 11 | Craig Bellamy | S | Wales | West Ham United | 78 | 81 |
| 12 | El-Hadji Diouf | HA | Senegal | Sunderland | 78 | 81 |
| 13 | Manuel Fernandes | SM | Portugal | Valencia C.F. | 78 | 87 |
| 14 | Boubacar Sanogo | S | Elfenbenskysten | Werder Bremen | 78 | 82 |
| 15 | Kalu Uche | HM | Nigeria | U.D. Almería | 77 | 79 |
| 16 | Edmundo | SA | Brasil | Vasco Da Gama | 77 | 88 |
| 17 | Éver Maximiliano David Banega | SM | Argentina | Atlético Madrid | 77 | 86 |
| 18 | Jérôme Leroy | RWM | Frankrike | Stade Rennais FC | 76 | 82 |
| 19 | David Di Michele | SA | Italia | Torino | 76 | 81 |
| 20 | Del Horno | VB | Spania | Valencia C.F. | 76 | 82 |
| 21 | Moris Carrozzieri | MS | Italia | Palermo | 76 | 79 |
| 22 | Washington Sebastián Abreu | S | Uruguay | — | 76 | 80 |
| 23 | Aaron Hunt | SA | Tyskland | Werder Bremen | 76 | 86 |
| 24 | Lee Bowyer | SM | England | West Ham United | 75 | 79 |
| 25 | Tomáš Řepka | MS | Tsjekkia | Sparta Praha | 75 | 79 |
| 26 | Kieron Dyer | SOM | England | West Ham United | 75 | 80 |
| 27 | Boško Balaban | S | Kroatia | — | 75 | 80 |
| 28 | Frédéric Piquionne | S | Frankrike | Olympique Lyonnais | 75 | 79 |
| 29 | Carlos Alberto | SOM | Brasil | Botafogo | 75 | 85 |
| 30 | Joey Barton | SM | England | Newcastle United | 75 | 82 |
| 31 | Sebastián Eguren | SDM | Uruguay | Villarreal C.F. | 75 | 79 |
| 32 | Royston Drenthe | VVB | Nederland | Real Madrid C.F. | 75 | 84 |
| 33 | Theo Janssen | SM | Nederland | FC Twente | 74 | 79 |
| 34 | Jan Šimák | SOM | Tsjekkia | VfB Stuttgart | 74 | 74 |
| 35 | Christian Lell | HB | Tyskland | Bayern München | 74 | 81 |
| 36 | Fábio | K | Brasil | Cruzeiro | 74 | 82 |
| 37 | Pablo García | SDM | Uruguay | PAOK | 74 | 80 |
| 38 | Gennaro Delvecchio | SOM | Italia | Sampdoria | 74 | 76 |
| 39 | Ballesteros | MS | Spania | R.C.D. Mallorca | 74 | 79 |
| 40 | Dudu Aouate | K | Israel | R.C. Deportivo | 73 | 78 |
| 41 | Fredrik Stenman | VB | Sverige | FC Groningen | 73 | 76 |
| 42 | Aarón Galindo | MS | Mexico | Eintracht Frankfurt | 73 | 82 |
| 43 | Andrés Mendoza | S | Peru | Morelia | 73 | 76 |
| 44 | Pa-Madou Kah | MS | Norge | Roda JC | 73 | 76 |
| 45 | Hugo Rodallega | S | Colombia | Necaxa | 73 | 79 |
| 46 | Baye Djiby Fall | S | Senegal | Odense Boldklub | 73 | 78 |
| 47 | Morten Rasmussen | S | Danmark | Brøndby IF | 72 | 84 |
| 48 | Carlton Cole | S | England | West Ham United | 72 | 77 |
| 49 | Josetxo | VB | Spania | Osasuna | 72 | 75 |
| 50 | Diego Tardelli | S | Brasil | Flamengo | 72 | 86 |