| 1 |  Óscar René Cardozo | S |  Sport Lisboa Benfica | 81 | 81 |
| 2 |  Roque Santa Cruz | S |  Manchester City | 80 | 80 |
| 3 |  Salvador Cabañas | S |  América | 80 | 80 |
| 4 |  Edgar Osvaldo Barreto | SM |  Atalanta | 77 | 77 |
| 5 |  Paulo Da Silva | MS |  Sunderland | 76 | 76 |
| 6 |  Justo Villar | K |  Real Valladolid C.F. | 76 | 76 |
| 7 |  Enrique Diez Gonzalez | SM | — | 76 | 76 |
| 8 |  Nelson Valdez | S |  Borussia Dortmund | 75 | 75 |
| 9 |  Denis Caniza | MS | — | 75 | 75 |
| 10 | Edgar Sánchez Ruiz | SOM | — | 75 | 75 |
| 11 |  Carlos Bonet | HB | — | 74 | 74 |
| 12 |  Aldo Antonio Bobadilla | K | — | 74 | 74 |
| 13 | Jorge Luis Guinassi | SOM | — | 74 | 74 |
| 14 | Graciano Iruarrizaga Amarica | S | — | 74 | 74 |
| 15 | José Ramón Lopez Rekarte | MS | — | 74 | 74 |
| 16 | Manolo Codina Codina | HB | — | 74 | 74 |
| 17 |  Julio César Cáceres | MS |  Boca Juniors | 73 | 73 |
| 18 |  Darío Verón | MS |  U.N.A.M. | 73 | 73 |
| 19 |  Claudio Marcelo Morel Rodríguez | VB | Boca Juniors | 73 | 73 |
| 20 |  Cristian Riveros | SM |  Cruz Azul | 73 | 73 |
| 21 | Antonio Jose Usero Toledano | HA | — | 73 | 73 |
| 22 | Jeremías Arrea | VB | — | 73 | 73 |
| 23 |  Jonathan Santana | SM |  VfL Wolfsburg | 72 | 72 |
| 24 |  Delio César Toledo | VB |  Kayserispor | 72 | 72 |
| 25 |  Julio Manzur | MS | — | 72 | 72 |
| 26 |  Jorge Daniel Achucarro | S | — | 72 | 72 |
| 27 |  Pablo Zeballos | S | Cruz Azul | 72 | 72 |
| 28 |  José María Ortigoza | S |  Palmeiras | 72 | 72 |
| 29 | Lucio Aguilar Leiva | S | — | 72 | 72 |
| 30 | Jesús Manuel Borge González | HVB | — | 72 | 72 |
| 31 | Pedro Jesús Xalmiento | S | — | 72 | 72 |
| 32 | Angel Gorriz | SM | — | 72 | 72 |
| 33 | Pablo Luis Cabrera Cava | RWM | — | 72 | 72 |
| 34 | Pedro Martín Arceo | MS | — | 72 | 72 |
| 35 |  Pedro Juan Benítez | MS |  Atlético Mineiro | 71 | 71 |
| 36 |  Enrique Vera | SDM | — | 71 | 71 |
| 37 |  Ariel Bogado | HA | — | 71 | 71 |
| 38 | Gabriel Castaño Ortega | MS | — | 71 | 71 |
| 39 | Facundo Aragón Blanco | S | — | 71 | 71 |
| 40 | Adalberto Monges | MS | — | 71 | 71 |
| 41 |  Dante López | S | U.N.A.M. | 70 | 70 |
| 42 |  Julio Daniel Dos Santos | SOM |  Atlético Paranaense | 70 | 70 |
| 43 |  Víctor Cáceres | SM | — | 70 | 70 |
| 44 |  Edgar Benítez | S |  Pachuca | 70 | 70 |
| 45 |  Osvaldo Martínez | SOM |  Monterrey | 70 | 70 |
| 46 | Urko Morales Domínguez | K | — | 70 | 70 |
| 47 |  Pablo César Aguilar | MS |  San Luis | 69 | 69 |
| 48 |  Antolin Alcaraz | MS |  Club Brugge KV | 68 | 68 |
| 49 |  Jonny Cabrera | MS |  Udinese | 68 | 68 |
| 50 | Iñigo Jiménez Martínez | S | — | 68 | 68 |
| 51 | Nestor Andrés Rodríguez Martinez | S | — | 68 | 68 |
| 52 |  Víctor Hugo Mareco | MS |  Brescia | 67 | 67 |
| 53 |  Diego Barreto | K | — | 67 | 67 |
| 54 |  Edgar Daniel González | SDM | — | 67 | 67 |
| 55 |  Sergio Aquino | LWM | — | 67 | 67 |
| 56 |  Marcos Cáceres | MS | — | 67 | 67 |
| 57 |  Eduardo Ledesma | HVB | — | 67 | 67 |
| 58 | Vicenç Bedia Arregui | S | — | 67 | 67 |
| 59 |  Aureliano Torres | LWM | — | 66 | 66 |
| 60 |  Marcelo Estigarribia | SOM |  Le Mans Union Club 72 | 66 | 66 |
| 61 |  David Mendieta | VB |  Vitória de Guimarães | 66 | 66 |
| 62 |  Hernán Pérez | RWM |  Villarreal B | 66 | 66 |
| 63 | Manel Mesa Rodríguez | S | — | 66 | 66 |
| 64 | Gonzalo de Miguel Escribano | MS | — | 66 | 66 |
| 65 | Axier Escalada Escalada | SOM | — | 66 | 66 |
| 66 | Diego Rubén Cano Gutiérrez | SM | — | 66 | 66 |
| 67 |  Tomás Guzman | SA |  Piacenza | 64 | 64 |
| 68 |  Edgar Gabriel Balbuena | HB |  C. São Paulo | 64 | 64 |
| 69 |  Fredy José Bareiro | S |  U.A.G. | 64 | 64 |
| 70 |  Alejandro Nicolás Martínez | SOM |  Puebla | 64 | 64 |
| 71 | Angel Javier Ponce | SM | — | 64 | 64 |
| 72 | Miguel Ángel Paniagua | SM |  River Plate | 63 | 63 |
| 73 | Aquilino Pernía | K | — | 63 | 63 |
| 74 | Germán | SOM |  Coritiba | 60 | 60 |
| 75 | Hugo Sánchez Capdevila | K | — | 60 | 60 |
| 76 |  Julio Santa Cruz | S |  Blackburn Rovers | 59 | 59 |
| 77 |  Ronald Huth | MS |  Vicenza | 58 | 58 |
| 78 |  Amarilla | S |  Cádiz C.F. | 58 | 58 |
| 79 | Jesús López Rocha | VB | — | 58 | 58 |
| 80 | Samuel Hidalgo Jiménez | S | — | 58 | 58 |
| 81 |  Cirilo Antonio Mora Ortiz | SM | Vicenza | 52 | 52 |
| 82 | Ezquiel Alonso Perdomo | MS | — | 52 | 52 |
| 83 | Aquilino Paletta | K | — | 52 | 52 |
| 84 |  José Luis Colman | MS |  Cittadella | 48 | 48 |
| 85 | Josu Cabrera González | MS | — | 48 | 48 |
