| Rank | Jugador | Equipo | Asist. |
|---|
| 1 | Ronaldinho | CR Flamengo | 6 |
| 2 | Oscar | Internacional | 5 |
| 3 | Fidel Martínez | Deportivo Quito | 5 |
| 4 | Pablo Mouche | Boca Juniors | 4 |
| 5 | Neymar | Santos | 4 |
| 6 | Emerson | Corinthians | 4 |
| 7 | Gustavo Lorenzetti | Universidad de Chile | 4 |
| 8 | Eugenio Mena | Universidad de Chile | 4 |
| 9 | Macnelly Torres | Atlético Nacional | 4 |
| 10 | Maranhão | CD Cruz Azul | 4 |
| 11 | Juan Román Riquelme | Boca Juniors | 3 |
| 12 | Diego Váleri | Lanús | 3 |
| 13 | Jhasmani Campos | Bolívar | 3 |
| 14 | Juan | Santos | 3 |
| 15 | Borges | Santos | 3 |
| 16 | Ganso | Santos | 3 |
| 17 | Danilo | Corinthians | 3 |
| 18 | Alex | Corinthians | 3 |
| 19 | Paulinho | Corinthians | 3 |
| 20 | Gonzalo Barriga | Unión Española | 3 |
| 21 | Sebastián Jaime | Unión Española | 3 |
| 22 | Luis Carlos Ruiz | Atletico Junior Barranquilla | 3 |
| 23 | J. Aquino | CD Cruz Azul | 3 |
| 24 | Luciano Civelli | Libertad | 3 |
| 25 | Carlos Bonet | Libertad | 3 |
| 26 | Víctor Ayala | Libertad | 3 |
| 27 | Carlos Carbonero | Arsenal | 2 |
| 28 | Darío Cvitanich | Boca Juniors | 2 |
| 29 | Sergio Araujo | Boca Juniors | 2 |
| 30 | M. Regueiro | Lanús | 2 |
| 31 | Mariano Pavone | Lanús | 2 |
| 32 | Luciano Balbi | Lanús | 2 |
| 33 | Fernando Ortiz | Vélez Sarsfield | 2 |
| 34 | Ariel Rojas | Godoy Cruz | 2 |
| 35 | Rudy Cardozo | Bolívar | 2 |
| 36 | Andrés D'Alessandro | Internacional | 2 |
| 37 | Jesús Dátolo | Internacional | 2 |
| 38 | Thiago Neves | Fluminense | 2 |
| 39 | Vágner Love | CR Flamengo | 2 |
| 40 | Deivid | CR Flamengo | 2 |
| 41 | Léo Moura | CR Flamengo | 2 |
| 42 | Júnior César | CR Flamengo | 2 |
| 43 | Liedson | Corinthians | 2 |
| 44 | Edenilson | Corinthians | 2 |
| 45 | Juninho Pernambucano | Clube de Regatas Vasco da Gama | 2 |
| 46 | Éder Luís | Clube de Regatas Vasco da Gama | 2 |
| 47 | Fágner | Clube de Regatas Vasco da Gama | 2 |
| 48 | Alecsandro | Clube de Regatas Vasco da Gama | 2 |
| 49 | Marcelo Díaz | Universidad de Chile | 2 |
| 50 | Junior Fernandes | Universidad de Chile | 2 |
| 51 | Nicolás Trecco | Universidad Católica | 2 |
| 52 | Felipe Gutiérrez | Universidad Católica | 2 |
| 53 | Cristian Tula | Atlético Nacional | 2 |
| 54 | Farid Díaz | Atlético Nacional | 2 |
| 55 | Dorlan Pabón | Atlético Nacional | 2 |
| 56 | Marcos Mondaini | Emelec | 2 |
| 57 | Christian Gimenez | CD Cruz Azul | 2 |
| 58 | Julio Nava | Deportivo Guadalajara | 2 |
| 59 | Pablo Velázquez | Libertad | 2 |
| 60 | Vladimir Marín | Club Olimpia | 2 |
| 61 | Vicente Sánchez | Nacional | 2 |
| 62 | Tabaré Viúdez | Nacional | 2 |
| 63 | C. Cásseres | Deportivo Tachira | 2 |
| 64 | Nicolás Aguirre | Arsenal | 1 |
| 65 | Cristian Campestrini | Arsenal | 1 |
| 66 | Gustavo Blanco Leschuk | Arsenal | 1 |
| 67 | Lisandro López | Arsenal | 1 |
| 68 | Jorge Córdoba | Arsenal | 1 |
| 69 | Clemente Rodríguez | Boca Juniors | 1 |
| 70 | Santiago Silva | Boca Juniors | 1 |
| 71 | M. Velázquez | Lanús | 1 |
| 72 | Silvio Romero | Lanús | 1 |
| 73 | Mariano Bíttolo | Vélez Sarsfield | 1 |
| 74 | Mauro Óbolo | Vélez Sarsfield | 1 |
| 75 | Ariel Cabral | Vélez Sarsfield | 1 |
| 76 | Víctor Zapata | Vélez Sarsfield | 1 |
| 77 | Fabián Cubero | Vélez Sarsfield | 1 |
| 78 | Emiliano Papa | Vélez Sarsfield | 1 |
| 79 | Lucas Pratto | Vélez Sarsfield | 1 |
| 80 | Francisco Cerro | Vélez Sarsfield | 1 |
| 81 | Juan Manuel Martínez | Vélez Sarsfield | 1 |
| 82 | Rubén Ramírez | Godoy Cruz | 1 |
| 83 | Álvaro Navarro | Godoy Cruz | 1 |
| 84 | Facundo Castillón | Godoy Cruz | 1 |
| 85 | Sergio López | Godoy Cruz | 1 |
| 86 | Federico Lértora | Godoy Cruz | 1 |
| 87 | Lucas Ceballos | Godoy Cruz | 1 |
| 88 | Delio Ojeda | The Strongest | 1 |
| 89 | Enrique Parada | The Strongest | 1 |
| 90 | Nelvin Soliz | The Strongest | 1 |
| 91 | Pablo Escobar | The Strongest | 1 |
| 92 | Lucas Scaglia | Bolívar | 1 |
| 93 | Roly Sejas | Real Potosí | 1 |
| 94 | Rosauro Rivero | Real Potosí | 1 |
| 95 | Dagoberto | Internacional | 1 |
| 96 | Leandro Damião | Internacional | 1 |
| 97 | Deco | Fluminense | 1 |
| 98 | Rafael Sóbis | Fluminense | 1 |
| 99 | Lanzini | Fluminense | 1 |
| 100 | Rafael Moura | Fluminense | 1 |
