| 1 |  Obafemi Martins | ANF |  Inter Milan | 85 | 85 |
| 2 |  Augustine Okocha | COM |  Bolton Wanderers | 83 | 83 |
| 3 |  Joseph Yobo | MB |  Everton | 81 | 81 |
| 4 |  Yakubu | ANF |  Middlesbrough | 81 | 81 |
| 5 |  Austin Ejide | MV | — | 81 | 81 |
| 6 |  Sunday Oliseh | CDM |  KRC Genk | 80 | 80 |
| 7 |  Nwankwo Kanu | ANF |  West Bromwich | 80 | 80 |
| 8 |  Celestine Babayaro | VB |  Newcastle United | 77 | 77 |
| 9 |  Joseph Enakarhire | MB | — | 77 | 77 |
| 10 |  Rabiu Afolabi | MB |  Sochaux | 76 | 76 |
| 11 |  Ifeanyi Udeze | VB |  Thessaloniki | 76 | 76 |
| 12 |  John Utaka | ANF |  Rennes | 75 | 75 |
| 13 |  George Ndah | ANF |  Wolverhampton | 74 | 74 |
| 14 |  Seyi Olajengbesi | MB |  SC Freiburg | 74 | 74 |
| 15 |  Wilson Oruma | COM |  Marseille | 73 | 73 |
| 16 |  Julius Aghahowa | ANF |  Shakhtar Donetsk | 73 | 73 |
| 17 |  Ikechuwku Uche | ANF |  Recreativo de Huelva | 73 | 73 |
| 18 |  Chidi Odiah | HYB | — | 73 | 73 |
| 19 |  Taye Ismaila Taiwo | VYB | Marseille | 73 | 73 |
| 20 |  Bartholomew Ogbeche | ANF |  Paris Saint-Germain | 72 | 72 |
| 21 |  Stephen Ayodele Makinwa | ANF |  Palermo | 71 | 71 |
| 22 |  Seyi Olofinjana | CM | Wolverhampton | 71 | 71 |
| 23 |  Ayila Youssuf | CDM | — | 71 | 71 |
| 24 |  Solomon Ndubisi Okoronkwo | CF |  Hertha BSC Berlin | 71 | 71 |
| 25 |  Taribo West | MB |  Plymouth Argyle | 71 | 71 |
| 26 |  Ade Akinbiyi | CF |  Burnley | 70 | 70 |
| 27 |  Manasseh Ishiaku | ANF |  Club Brugge Kv | 70 | 70 |
| 28 |  Bala Garba | ANF |  IK Start | 70 | 70 |
| 29 |  Kalu Uche | HM |  Wisła Kraków | 69 | 69 |
| 30 |  Mohammed Aliyu-Datti | ANF |  KAA Gent | 69 | 69 |
| 31 |  Peter Osaze Odemwingie | ANF |  Lille Osc | 68 | 68 |
| 32 |  Vincent Enyeama | MV | — | 68 | 68 |
| 33 |  Segun Abiodun | ANF |  Hamarkameratene | 68 | 68 |
| 34 |  Peter Ijeh | CF |  Football Club København | 67 | 67 |
| 35 |  Temple Kelechi Omeonu | ANF | Wisła Kraków | 67 | 67 |
| 36 | Peter Maduabuci Utaka | ANF |  KVC Westerlo | 66 | 66 |
| 37 |  Bobsam Elejiko | MB | KVC Westerlo | 65 | 65 |
| 38 |  Dele Adebola | CF |  Coventry City | 65 | 65 |
| 39 |  Ugo Ukah | MB |  Queens Park Rangers | 65 | 65 |
| 40 |  Gabriel Melkam | VYB |  Sportfreunde Siegen | 64 | 64 |
| 41 | Samuel Alade Adeshina | HF |  Ternana | 64 | 64 |
| 42 | Greg Etafia | MV | — | 64 | 64 |
| 43 |  Michael Nnaji | MB |  Lierse SK | 63 | 63 |
| 44 |  Christian Obodo | CM |  Udinese | 63 | 63 |
| 45 |  Tosin Dosunmu | ANF |  Germinal Beerschot | 62 | 62 |
| 46 |  Danny Shittu | MB | Queens Park Rangers | 61 | 61 |
| 47 |  Sam Sodje | MB |  Brentford | 61 | 61 |
| 48 |  Blessing Anyanwu | MB | KAA Gent | 61 | 61 |
| 49 |  Garba Lawal | COM | — | 60 | 60 |
| 50 | Adewale Dauda Wahab | ANF | Ternana | 60 | 60 |
| 51 |  Edorisi Kowel Ekhousuehi | ANF |  Le Mans UC 72 | 60 | 60 |
| 52 |  Bosun Ayeni | CDM |  Football Club Nordsjælland | 59 | 59 |
| 53 | Darlington Omodiagbe | CDM |  Spvgg Unterhaching | 59 | 59 |
| 54 |  Benjamin Imeh | CF |  Arka Gdynia | 59 | 59 |
| 55 |  Ademole Bankole | MV | Brentford | 58 | 58 |
| 56 |  Pius Ikedia | COM |  AZ Alkmaar | 58 | 58 |
| 57 |  Abdul Sule | ANF |  AC Horsens | 58 | 58 |
| 58 |  Emmanuel Ekwueme | CM | — | 58 | 58 |
| 59 |  Kayode Odejayi | ANF |  Cheltenham Town | 58 | 58 |
| 60 |  Martins Ekwueme | LWM | Wisła Kraków | 58 | 58 |
| 61 | Akeem Oluwash. Omolade | ANF |  Torino | 57 | 57 |
| 62 | Napoleon Amafoule | ANF | Thessaloniki | 56 | 56 |
| 63 | Poul Obiefule | CM |  Viborg Fodsports Forening | 55 | 55 |
| 64 | Efe Sodje | MB |  Huddersfield Town | 54 | 54 |
| 65 | Benedict Akwuegbu | ANF |  FC Wacker Tirol | 54 | 54 |
| 66 | Echendu Adiele | MB |  1. FC Saarbrücken | 54 | 54 |
| 67 | Egutu Chukwuma Oliseh | CM |  Raa Louviéroise | 53 | 53 |
| 68 |  Onyekachi Okonkwo | CDM |  Orlando Pirates | 53 | 53 |
| 69 |  Kingsley Onyenekwe | MB | Viborg Fodsports Forening | 50 | 50 |
| 70 | Chidi | CF |  Rio Ave | 50 | 50 |
| 71 | Pascal Ojigwe | CDM | — | 48 | 48 |
| 72 |  Olushola Aganun | ANF | FC Wacker Tirol | 42 | 42 |
