| 1 |  Roque Santa Cruz | S |  Blackburn Rovers | 79 | 79 |
| 2 |  Darío Anastacio Verón | MS |  U.N.A.M. | 79 | 79 |
| 3 |  Nelson Cuevas | SA | — | 79 | 79 |
| 4 |  Oscar Cardozo | S |  Sport Lisboa Benfica | 79 | 79 |
| 5 |  Paulo Da Silva | MS |  Toluca | 78 | 78 |
| 6 |  Edgar Barreto | HM |  Reggina Calcio | 77 | 77 |
| 7 |  Diego Gavilán | RWM |  Grêmio | 76 | 76 |
| 8 |  Jonathan Santana | SOM |  VfL Wolfsburg | 76 | 76 |
| 9 |  Denis Caniza | MS |  Cruz Azul | 76 | 76 |
| 10 |  Salvador Cabañas | S |  América | 76 | 76 |
| 11 |  Néstor Ayala | S | — | 76 | 76 |
| 12 |  Nelson Valdez | S |  Borussia Dortmund | 75 | 75 |
| 13 |  José Domingo Salcedo | VM | — | 75 | 75 |
| 14 |  Justo Villar | K | — | 74 | 74 |
| 15 |  Aldo Antonio Bobadilla | K | — | 74 | 74 |
| 16 |  Julio Manzur | MS |  Pachuca | 74 | 74 |
| 17 |  Julio Daniel Dos Santos | SOM |  U.D. Almería | 74 | 74 |
| 18 |  Cristian Riveros | SM | Cruz Azul | 74 | 74 |
| 19 |  Carlos Humberto Paredes | SDM |  Sporting CP Lisbon | 72 | 72 |
| 20 |  Julio César Cáceres | MS |  Tigres | 72 | 72 |
| 21 |  Carlos Bonet | HVB | Cruz Azul | 72 | 72 |
| 22 |  Delio César Toledo | VB |  Kayserispor | 72 | 72 |
| 23 |  Jose Montiel | SM | Reggina Calcio | 72 | 72 |
| 24 |  Claudio Marcelo Morel Rodríguez | VB |  Boca Juniors | 71 | 71 |
| 25 |  Javier Acuña | S |  Cádiz | 71 | 71 |
| 26 |  Dante Rafael López | S | — | 69 | 69 |
| 27 |  Tomas Andre Guzman | SOM |  Piacenza | 68 | 68 |
| 28 |  Aureliano Torres | LWM | — | 68 | 68 |
| 29 |  Enrique Vera | HM | — | 68 | 68 |
| 30 |  Edgar Daniel González | SDM | — | 67 | 67 |
| 31 |  Antolin Alcaráz Viveros | MS |  Club Brugge Kv | 66 | 66 |
| 32 |  Ruben Maldonado | MS |  Napoli | 65 | 65 |
| 33 |  Gonzales Kiese Rivaldo | SOM |  Genoa | 65 | 65 |
| 34 |  Víctor Hugo Mareco | MS |  Brescia | 63 | 63 |
| 35 |  Fernando Ismael Morales Rodriguez | SM |  Zagłębie Lubin | 59 | 59 |
| 36 |  Joel Zayas | K | — | 58 | 58 |
| 37 | Miguel Albert Hidalgo Jiménez | K | — | 58 | 58 |
| 38 | Ariel Hernán Gimenez | S | — | 56 | 56 |
| 39 | Ibán Javier Marcos Garcia | S | — | 53 | 53 |
| 40 | Fernando Milito | VB | — | 52 | 52 |
| 41 | Félix Jauregui | S | — | 52 | 52 |
| 42 | Mariano Ruiz Llagas | SOM | — | 52 | 52 |
| 43 | Benjamín Zárraga Arregi | S | — | 51 | 51 |
| 44 | Luis Antonio Gracia Pérez | MS | — | 49 | 49 |
| 45 | Carles García Tevenet | MS | — | 48 | 48 |
| 46 | Mariano Ramón Esnaider | K | — | 47 | 47 |
| 47 | Victor Leonardo Tablado Feito | SOM | — | 46 | 46 |
| 48 | Ramiro Cavero Zubiría | S | — | 46 | 46 |
| 49 | Luis Enrique Guede Barriero | MS | — | 46 | 46 |
| 50 | Ramón Carnero | MS | — | 45 | 45 |
| 51 |  Josu Eizaguirre Rosa | MS | — | 45 | 45 |
| 52 | Jorge Martín Nogueira Maneiro | S | — | 44 | 44 |
| 53 | Jose Julián López Vidal | HM | — | 44 | 44 |
| 54 | Gilberto Cuevas Martín | S | — | 44 | 44 |
| 55 | Martin Barbadilla Cervilla | MS | — | 43 | 43 |
| 56 | Patricio Hernán Cervero Otero | VM | — | 43 | 43 |
| 57 | Hernán Darío Magallón | HM | — | 42 | 42 |
| 58 | Francisco Miguel Luca Tena | S | — | 42 | 42 |
| 59 | Jerónimo Barbero Urbano | SOM | — | 41 | 41 |
| 60 | Armando Aranguren Merino | MS | — | 40 | 40 |
| 61 | Emiliano Decima | SOM | — | 39 | 39 |
| 62 | Luis Carlos Jiménez Iglesias | K | — | 38 | 38 |
| 63 | Heriberto Manso | S | — | 34 | 34 |
| 64 | José Paolo Gorriz | VB | — | 34 | 34 |
| 65 | Julián Guerra | SM | — | 34 | 34 |
| 66 | César Xalmiento | SM | — | 31 | 31 |
| 67 | Gaspar Merino Gutierrez | HM | — | 31 | 31 |
| 68 | Jose Mari Calleja Garcia | SA | — | 28 | 28 |
| 69 | Javier Pedro Zubizarreta | MS | — | 27 | 27 |
| 70 | Gilberto Martín Villar | MS | — | 25 | 25 |
| 71 | Lucas Anurita Alegria | S | — | 24 | 24 |
