| 1 |  Roque Santa Cruz | S |  Blackburn Rovers | 83 | 83 |
| 2 |  Oscar Cardozo | S |  Sport Lisboa Benfica | 80 | 80 |
| 3 |  Jose Alberto Abeijon | SA | — | 80 | 80 |
| 4 | Marcelo Daniel Ugarte | SM | — | 80 | 80 |
| 5 |  Salvador Cabañas | S |  América | 79 | 79 |
| 6 |  Paulo Da Silva | MS |  Toluca | 76 | 76 |
| 7 |  Darío Anastacio Verón | MS |  U.N.A.M. | 76 | 76 |
| 8 |  Edgar Osvaldo Barreto | SM |  Reggina | 76 | 76 |
| 9 |  Cristian Riveros | SM |  Cruz Azul | 76 | 76 |
| 10 |  Denis Caniza | MS | — | 75 | 75 |
| 11 |  Carlos Humberto Paredes | SDM | — | 74 | 74 |
| 12 |  Aldo Antonio Bobadilla | K | — | 74 | 74 |
| 13 |  Nelson Valdez | S |  Borussia Dortmund | 73 | 73 |
| 14 |  Julio César Cáceres | MS |  Boca Juniors | 73 | 73 |
| 15 |  Carlos Bonet | HB | Cruz Azul | 73 | 73 |
| 16 |  Claudio Marcelo Morel Rodríguez | VB | Boca Juniors | 73 | 73 |
| 17 |  Justo Villar | K |  Real Valladolid C.F. | 73 | 73 |
| 18 |  Julio Daniel Dos Santos | SOM |  Atletico Paranaense | 73 | 73 |
| 19 |  Jorge Daniel Achucarro | S |  Atlas | 73 | 73 |
| 20 |  Enrique Vera | SDM | América | 73 | 73 |
| 21 | Paul Rodriguez Larren | SOM | — | 73 | 73 |
| 22 | Gurutz Castiñeiras Alvarez | SM | — | 73 | 73 |
| 23 | Mikel Reyes Díaz | SOM | — | 73 | 73 |
| 24 |  Gavilán | HM |  Portuguesa | 72 | 72 |
| 25 |  Jonathan Santana | SM |  VfL Wolfsburg | 72 | 72 |
| 26 |  Delio César Toledo | VB |  Kayserispor | 72 | 72 |
| 27 |  Julio Manzur | MS |  Pachuca | 72 | 72 |
| 28 |  Pablo Zeballos | S | Cruz Azul | 72 | 72 |
| 29 |  Ariel Bogado | HA | Atlas | 72 | 72 |
| 30 | Iriney Fabios Ramírez | SDM | — | 72 | 72 |
| 31 | Victor Bustos Montoya | HB | — | 72 | 72 |
| 32 | Pablo Arturo Belmar Moya | MS | — | 72 | 72 |
| 33 | Gustavo Fabián Pascual Blanco | SA | — | 72 | 72 |
| 34 |  Cuevas | SA |  Santos | 71 | 71 |
| 35 |  Jorge Martín Nuñez | VB | — | 70 | 70 |
| 36 |  Pedro Juan Benítez | MS |  Tigres | 70 | 70 |
| 37 |  Julio Ramón Aguilar | S | Tigres | 70 | 70 |
| 38 | Rafael Antonio Santana Ramos | HB | — | 70 | 70 |
| 39 | Patricio Jornet Pérez | S | — | 70 | 70 |
| 40 |  Dante López | S | U.N.A.M. | 69 | 69 |
| 41 |  Jose Montiel | SOM | — | 69 | 69 |
| 42 | Ricardo Iglesias Rodríguez | SDM | — | 69 | 69 |
| 43 |  Santiago Salcedo | SA |  River Plate | 67 | 67 |
| 44 |  Edgar Daniel González | SDM | — | 67 | 67 |
| 45 |  Líder Mármol | SDM |  Chicago Fire | 67 | 67 |
| 46 | Marino Rey Moreno | S | — | 67 | 67 |
| 47 | Jose Mari Lozano Negrón | SOM | — | 67 | 67 |
| 48 | Pablo Luis Vázquez Gómez | HB | — | 67 | 67 |
| 49 |  Víctor Hugo Mareco | MS |  Brescia | 66 | 66 |
| 50 |  Antolin Alcaráz Viveros | MS |  Club Brugge KV | 66 | 66 |
| 51 |  Fredy José Bareiro | S |  Tecos UAG | 66 | 66 |
| 52 |  Aureliano Torres | LWM | — | 66 | 66 |
| 53 |  Marcelo Estigarribia | SOM |  Le Mans U.C. 72 | 66 | 66 |
| 54 | Javier Pedro Ruiz Arjona | S | — | 66 | 66 |
| 55 | Pedro María Garro | S | — | 66 | 66 |
| 56 | Arsenio Sorribas Ariño | SOM | — | 66 | 66 |
| 57 | José Alfonso Silva Gutierrez | SM | — | 66 | 66 |
| 58 |  Tomas Andre Guzman | SA |  Piacenza | 64 | 64 |
| 59 |  Derlis Gómez | K | — | 64 | 64 |
| 60 |  Víctor Cáceres | SM | — | 64 | 64 |
| 61 | Juan Ramon Riera Magem | VB | — | 64 | 64 |
| 62 | Andrés David Estruch Martínez | K | — | 64 | 64 |
| 63 | Jose Javier Amigo Ferreiro | SDM | — | 64 | 64 |
| 64 | Maximiliano Muñoz Ventaja | S | — | 64 | 64 |
| 65 |  Julio Santa Cruz | S | Blackburn Rovers | 59 | 59 |
| 66 | Dalmacio Soto Navarro | K | — | 59 | 59 |
| 67 |  Vargas | HM |  Udinese | 57 | 57 |
| 68 | Franco Andrés Ruiz Fernández | SOM | — | 57 | 57 |
| 69 | Fabián Calleja Revilla | SA | — | 57 | 57 |
| 70 |  Daniel Eduardo Raschle | SOM |  Lecce | 50 | 50 |
| 71 | Ezquiel Molist Berga | S | — | 50 | 50 |
| 72 |  José Luis Colman Castro | MS |  Cittadella | 45 | 45 |
