| Rank | Jugador | Equipo | Asist. |
|---|---|---|---|
| 1 | Adrián Embarba | Vallecano | 11 |
| 2 | Saúl Berjón | Real Oviedo | 9 |
| 3 | David Ferreiro | Huesca | 9 |
| 4 | Martín Merquelanz | CD Mirandés | 9 |
| 5 | Manu García | Sporting Gijón | 8 |
| 6 | Juan Cruz | Elche | 8 |
| 7 | Álvaro Cejudo | Racing Santander | 7 |
| 8 | Iñigo Eguaras | Real Zaragoza | 7 |
| 9 | Salvi Sánchez | Cadiz | 7 |
| 10 | Josan | Elche | 7 |
| 11 | Fidel | Elche | 7 |
| 12 | Iñigo Vicente | CD Mirandés | 7 |
| 13 | Pedro Sánchez | Albacete Balompié SAD | 6 |
| 14 | Iván Calero | Numancia | 6 |
| 15 | Álex Fernández | Cadiz | 6 |
| 16 | Luis Milla | Tenerife | 6 |
| 17 | Isi Palazón | Vallecano | 6 |
| 18 | Pedri | Las Palmas | 6 |
| 19 | Son | SD Ponferradina | 6 |
| 20 | Marco Sangalli | Real Oviedo | 6 |
| 21 | Alberto Soro | Real Zaragoza | 5 |
| 22 | Puado | Real Zaragoza | 5 |
| 23 | Curro Sánchez | Numancia | 5 |
| 24 | José Corpas | Almería | 5 |
| 25 | Juan Muñoz | Almería | 5 |
| 26 | José Fran | Fuenlabrada | 5 |
| 27 | Rico | Huesca | 5 |
| 28 | Yanis Rahmani | CD Lugo | 5 |
| 29 | Víctor Mollejo | Deportivo | 4 |
| 30 | Aketxe | Deportivo | 4 |
| 31 | M.Koné | Deportivo | 4 |
| 32 | Chema Núñez | Albacete Balompié SAD | 4 |
| 33 | Manu Fuster | Albacete Balompié SAD | 4 |
| 34 | Yoda | Racing Santander | 4 |
| 35 | Raúl Guti | Real Zaragoza | 4 |
| 36 | Luis Suárez | Real Zaragoza | 4 |
| 37 | Marc Mateu | Numancia | 4 |
| 38 | Nano | Cadiz | 4 |
| 39 | Luis Pérez | Tenerife | 4 |
| 40 | Balliu | Almería | 4 |
| 41 | Sergio Aguza | Almería | 4 |
| 42 | Richard Boateng Welbeck | Alcorcón | 4 |
| 43 | Stoichkov | Alcorcón | 4 |
| 44 | Mikel Iribas | Fuenlabrada | 4 |
| 45 | Alfredo Ortuño | Real Oviedo | 4 |
| 46 | Jorge Pulido | Huesca | 4 |
| 47 | Guridi | CD Mirandés | 4 |
| 48 | Ale Díez | Extremadura UD | 4 |
| 49 | Keko | Malaga | 3 |
| 50 | Tete Morente | Malaga | 3 |
| 51 | J. Añor | Malaga | 3 |
| 52 | Renato Santos | Malaga | 3 |
| 53 | Enzo Lombardo | Racing Santander | 3 |
| 54 | Julián Delmás | Real Zaragoza | 3 |
| 55 | Moha Sanhaji | Numancia | 3 |
| 56 | Nacho Méndez | Sporting Gijón | 3 |
| 57 | Murilo de Souza | Sporting Gijón | 3 |
| 58 | Pedro Díaz | Sporting Gijón | 3 |
| 59 | Carlos Carmona | Sporting Gijón | 3 |
| 60 | Filip Malbasic | Cadiz | 3 |
| 61 | Nino | Elche | 3 |
| 62 | Dani Escriche | Elche | 3 |
| 63 | Iván Sánchez | Elche | 3 |
| 64 | Shaq Moore | Tenerife | 3 |
| 65 | Ante Coric | Almería | 3 |
| 66 | José Carlos Lazo | Almería | 3 |
| 67 | Álvaro García | Vallecano | 3 |
| 68 | De la Bella | Las Palmas | 3 |
| 69 | Yuri | SD Ponferradina | 3 |
| 70 | Adrián Diéguez | Alcorcón | 3 |
| 71 | Hugo Fraile | Fuenlabrada | 3 |
| 72 | Randy Nteka | Fuenlabrada | 3 |
| 73 | B.García | Girona | 3 |
| 74 | Álex Gallar | Girona | 3 |
| 75 | Borja Sánchez | Real Oviedo | 3 |
| 76 | Sergio Gómez | Huesca | 3 |
| 77 | Miguel Llambrich | Huesca | 3 |
| 78 | Cristian Herrera | CD Lugo | 3 |
| 79 | Marcos André | CD Mirandés | 3 |
| 80 | Giovanni Zarfino | Extremadura UD | 3 |
| 81 | Nono | Extremadura UD | 3 |
| 82 | David Rocha | Extremadura UD | 3 |
| 83 | Óscar Pinchi | Extremadura UD | 3 |
| 84 | Bóveda | Deportivo | 2 |
| 85 | C.Santos | Deportivo | 2 |
| 86 | Shibasaki | Deportivo | 2 |
| 87 | A.González | Malaga | 2 |
| 88 | Hicham Boussefiane | Malaga | 2 |
| 89 | Roman Zozulya | Albacete Balompié SAD | 2 |
| 90 | Nando García | Racing Santander | 2 |
| 91 | Nico Hidalgo | Racing Santander | 2 |
| 92 | David Rodríguez | Racing Santander | 2 |
| 93 | Jorge Pombo | Real Zaragoza | 2 |
| 94 | Javi Ros | Real Zaragoza | 2 |
| 95 | Derik Osede | Numancia | 2 |
| 96 | Nacho Sánchez | Numancia | 2 |
| 97 | Álex Sola | Numancia | 2 |
| 98 | Higinio Marín | Numancia | 2 |
| 99 | A.Vázquez | Sporting Gijón | 2 |
| 100 | Alfonso Espino | Cadiz | 2 |
