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