| 1 |  Jay-Jay | MOO |  Bolton Wanderers | 82 | 82 |
| 2 |  Nwankwo Kanu | SNT |  West Bromwich | 82 | 82 |
| 3 |  Sunday Oliseh | MDO |  Borussia Dortmund | 81 | 81 |
| 4 |  Joseph Yobo | STP |  Everton | 81 | 81 |
| 5 |  Obafemi Martins | SNT |  Inter Milan | 80 | 80 |
| 6 |  Celestine Babayaro | SLB |  Chelsea | 78 | 78 |
| 7 |  Yakubu | SNT |  Portsmouth | 78 | 78 |
| 8 |  Ifeanyi Udeze | SLB |  Paok | 77 | 77 |
| 9 |  Joseph Enakarhire | STP |  Sporting Lisbon | 77 | 77 |
| 10 |  Wilson Oruma | RWM |  Sochaux | 75 | 75 |
| 11 |  Julius Aghahowa | SNT | — | 75 | 75 |
| 12 |  Vincent Enyeama | KL | — | 75 | 75 |
| 13 |  Bartholomew Ogbeche | SNT |  Paris Saint-Germain | 74 | 74 |
| 14 |  John Utaka | SNT |  RC Lens | 74 | 74 |
| 15 | Isaac Okoronkwo | STP | — | 73 | 73 |
| 16 |  Blessing Kaku | MO | Bolton Wanderers | 73 | 73 |
| 17 |  George Ndah | SNT |  Wolverhampton | 72 | 72 |
| 18 |  Victor Agali | SNT |  OGC Nice | 71 | 71 |
| 19 |  Stephen Ayodele Makinwa | SNT |  Genoa | 71 | 71 |
| 20 |  Seyi Olofinjana | MO | Wolverhampton | 71 | 71 |
| 21 | Rabiu Afolabi | STP |  FK Austria Magna | 70 | 70 |
| 22 |  Isah Eliakwu | SNT |  Ascoli | 70 | 70 |
| 23 | Gabriel Melkam | SLB |  FC Hansa Rostock | 69 | 69 |
| 24 |  Tosin Dosunmu | SNT |  KVC Westerlo | 69 | 69 |
| 25 |  Peter Osaze Odemwingie | SNT |  Raa Louviéroise | 69 | 69 |
| 26 |  Seyi Olajengbesi | SĞMB |  SC Freiburg | 69 | 69 |
| 27 | Temple Kelechi Omeonu | SNT |  Wisla Krakow | 68 | 68 |
| 28 |  Felix Ademola | SLO |  Hamarkameratene | 67 | 67 |
| 29 |  Mohammed Datti Aliyu | SNT |  RAEC Mons | 67 | 67 |
| 30 |  Adi Akinbiyi | OF |  Stoke City | 66 | 66 |
| 31 | Emmanuel Ekwueme | MO | — | 66 | 66 |
| 32 |  Onwuachi Benjamin | SLF |  Salernitana | 66 | 66 |
| 33 | Segun Abiodun | SNT | Hamarkameratene | 66 | 66 |
| 34 |  Peter Ijeh | SNT |  IFK Göteborg | 65 | 65 |
| 35 | Iffy Onuora | SNT |  Walsall | 65 | 65 |
| 36 |  Samuel Alade Adeshina | SĞF |  Ternana | 65 | 65 |
| 37 | Agustine Ejide | KL | — | 65 | 65 |
| 38 | Romanus Orjinta | STP |  Lillestrøm SK | 65 | 65 |
| 39 |  George Abbey | SĞB | — | 64 | 64 |
| 40 | Manasseh Ishiaku | SNT | Raa Louviéroise | 64 | 64 |
| 41 | Greg Etafia | KL | — | 64 | 64 |
| 42 | Ik. Uche | SNT |  Recreativo de Huelva | 64 | 64 |
| 43 | Michael Nnaji | STP |  Lierse SK | 63 | 63 |
| 44 | Dele Adebola | OF |  Bradford City | 63 | 63 |
| 45 |  Benedict Akwuegbu | SNT |  St.Gallen | 63 | 63 |
| 46 |  Adebowale Ogungbure | MDO |  FC Energie Cottbus | 62 | 62 |
| 47 |  Christian Obodo | MO |  Firenze | 62 | 62 |
| 48 | Henry Onwuzuruike | SNT |  Rot-Weiss Erfurt | 62 | 62 |
| 49 |  Kayode Odejayi | SNT |  Cheltenham Town | 62 | 62 |
| 50 | Garba Lawal | SLOO |  Elfsborg IF | 62 | 62 |
| 51 | Danny Shittu | STP |  Queens Park Rangers | 61 | 61 |
| 52 |  Bobsam Elejiko | SĞB | KVC Westerlo | 61 | 61 |
| 53 | Napoleon Amafoule | SNT | Paok | 61 | 61 |
| 54 | Akeem Oluwashegun Omolade | SNT |  Torino | 61 | 61 |
| 55 | Benjamin Imeh | OF |  Polonia Warszawa | 61 | 61 |
| 56 | Perek Belleh | SNT |  New England | 61 | 61 |
| 57 | Kalu Uche | SĞO |  Bordeaux | 60 | 60 |
| 58 | Christopher Kanu | SĞB |  Peterborough United | 60 | 60 |
| 59 |  Adewale Dauda Wahab | RCAM | Ternana | 60 | 60 |
| 60 | Pascal Ojigwe | MDO |  TSV 1860 Munich | 59 | 59 |
| 61 | Martins Ekwueme | LWM | Wisla Krakow | 58 | 58 |
| 62 | Sam Sodje | STP |  Brentford | 57 | 57 |
| 63 | Ibrahim Babatunde | MO | RAEC Mons | 57 | 57 |
| 64 | Azubuike Oliseh | MDO |  RBC Roosendaal | 56 | 56 |
| 65 |  Bosun Ayeni | MDO |  Football Club Nordsjælland | 56 | 56 |
| 66 | Darlington Omodiagbe | MO |  Spvgg Unterhaching | 56 | 56 |
| 67 | Folawiyo Onibuje | MO |  Barnsley | 55 | 55 |
| 68 | John Olufemi | RWM |  Venezia | 55 | 55 |
| 69 | Efe Sodje | STP |  Huddersfield Town | 54 | 54 |
| 70 | Abdul Iyodo | SNT |  Karlsruher SC | 54 | 54 |
| 71 |  Poul Obiefule | MO |  Viborg Fodsports Forening | 54 | 54 |
| 72 | Pius Ikedia | SĞOO | RBC Roosendaal | 53 | 53 |
| 73 | Egutu Oliseh | MO |  Grenoble Foot 38 | 53 | 53 |
| 74 |  Echendu Adiele | STP |  1.FC Saarbrucken | 53 | 53 |
| 75 | Mojo Kingsley | STP | Viborg Fodsports Forening | 51 | 51 |
| 76 |  Abass Muyiwa Lawal | SĞO |  Albacete | 50 | 50 |
| 77 | Justice Christopher | MDO |  Trelleborgs | 50 | 50 |
| 78 | Kingsley | RWM |  SC Beira-Mar | 42 | 42 |
