| Rank | Jugador | Equipo | Goles |
|---|---|---|---|
| 1 | Rubén Castro | Betis | 32 |
| 2 | Sergio Araujo | Las Palmas | 25 |
| 3 | Bastón | Real Zaragoza | 23 |
| 4 | David Rodríguez | Alcorcón | 20 |
| 5 | Molina | Betis | 19 |
| 6 | Urko Vera | CD Mirandés | 17 |
| 7 | Enrich | Numancia | 16 |
| 8 | Yuri | SD Ponferradina | 16 |
| 9 | Fran Sandaza | Girona | 16 |
| 10 | Óscar | Valladolid | 15 |
| 11 | Julio Álvarez | Numancia | 12 |
| 12 | Jaime Mata | Girona | 12 |
| 13 | Nino | Osasuna | 11 |
| 14 | Manu Barreiro | Alaves | 11 |
| 15 | Guerrero | Sporting Gijón | 11 |
| 16 | Diego Ifrán | Tenerife | 11 |
| 17 | Chuli | Leganes | 11 |
| 18 | Felipe Sanchón | Girona | 11 |
| 19 | Jean Marie Dongou | FC Barcelona Atlètic | 11 |
| 20 | Rubén Cruz | Albacete Balompié SAD | 10 |
| 21 | W.José | Real Zaragoza | 10 |
| 22 | Acorán Barrera | SD Ponferradina | 10 |
| 23 | Juan José Collantes | CE Sabadell | 10 |
| 24 | Xisco | Mallorca | 9 |
| 25 | Nauzet Alemán | Las Palmas | 9 |
| 26 | Pedro Martín | CD Mirandés | 9 |
| 27 | Leon | UE Costa Brava | 9 |
| 28 | Manuel Arana | Mallorca | 8 |
| 29 | Eldin Hadzic | Real Zaragoza | 8 |
| 30 | Toti | Alaves | 8 |
| 31 | Carlos Castro | Sporting Gijón | 8 |
| 32 | Eraso | Leganes | 8 |
| 33 | S.Ramírez | FC Barcelona Atlètic | 8 |
| 34 | M.Koné | Racing Santander | 7 |
| 35 | Jaime Romero | Real Zaragoza | 7 |
| 36 | Pedro Sánchez | Real Zaragoza | 7 |
| 37 | Mojica | Valladolid | 7 |
| 38 | Jony | Sporting Gijón | 7 |
| 39 | Pablo Pérez | Sporting Gijón | 7 |
| 40 | Borja Lázaro | Leganes | 7 |
| 41 | Momo | Las Palmas | 7 |
| 42 | J.Viera | Las Palmas | 7 |
| 43 | Pablo Caballero | CD Lugo | 7 |
| 44 | Vincenzo Rennella | Betis | 6 |
| 45 | Portu | Albacete Balompié SAD | 6 |
| 46 | Chumbi | Albacete Balompié SAD | 6 |
| 47 | César Díaz | Albacete Balompié SAD | 6 |
| 48 | Keko | Albacete Balompié SAD | 6 |
| 49 | Asensio | Mallorca | 6 |
| 50 | Marko Scepovic | Mallorca | 6 |
| 51 | Jonathan Pereira | Valladolid | 6 |
| 52 | Marti | Valladolid | 6 |
| 53 | Juli | Alaves | 6 |
| 54 | Pedro Ríos | Recreativo Huelva | 6 |
| 55 | Andy Rodríguez | SD Ponferradina | 6 |
| 56 | Juan Cámara | FC Barcelona Atlètic | 6 |
| 57 | Aníbal Zurdo | CE Sabadell | 6 |
| 58 | Luis Fernández | CD Lugo | 6 |
| 59 | Jesús Imaz | UE Costa Brava | 6 |
| 60 | Javad Nekounam | Osasuna | 5 |
| 61 | Ceballos | Betis | 5 |
| 62 | Jorge Díaz | Albacete Balompié SAD | 5 |
| 63 | David Concha | Racing Santander | 5 |
| 64 | Mariano Sanz | Racing Santander | 5 |
| 65 | Zakarya Bergdich | Valladolid | 5 |
| 66 | Timor | Valladolid | 5 |
| 67 | Isma López | Sporting Gijón | 5 |
| 68 | Antonio Núñez | Recreativo Huelva | 5 |
| 69 | Joselu Moreno | Recreativo Huelva | 5 |
| 70 | Vitolo | Tenerife | 5 |
| 71 | Maximiliano Pérez | Tenerife | 5 |
| 72 | Suso Santana | Tenerife | 5 |
| 73 | Sobrino | SD Ponferradina | 5 |
| 74 | Jesús Berrocal | SD Ponferradina | 5 |
| 75 | Lejeune | Girona | 5 |
| 76 | Granell | Girona | 5 |
| 77 | Joan Román | FC Barcelona Atlètic | 5 |
| 78 | Iriome González | CD Lugo | 5 |
| 79 | Juanjo Expósito | UE Costa Brava | 5 |
| 80 | Miguel de las Cuevas | Osasuna | 4 |
| 81 | Samu Delgado | Albacete Balompié SAD | 4 |
| 82 | Gonzalez | Racing Santander | 4 |
| 83 | H.Pérez | Valladolid | 4 |
| 84 | Braian Rodríguez | Numancia | 4 |
| 85 | Juanma | Numancia | 4 |
| 86 | Vicente Pérez | Numancia | 4 |
| 87 | Ranko Despotovic | Alaves | 4 |
| 88 | Ángel Montoro | Recreativo Huelva | 4 |
| 89 | Hernán Menosse | Recreativo Huelva | 4 |
| 90 | Caye Quintana | Recreativo Huelva | 4 |
| 91 | Fernando Velasco | Leganes | 4 |
| 92 | Álvaro García | Leganes | 4 |
| 93 | Mesa | Las Palmas | 4 |
| 94 | Alfredo Ortuño | Las Palmas | 4 |
| 95 | Pablo | SD Ponferradina | 4 |
| 96 | Óscar Plano | Alcorcón | 4 |
| 97 | Máyor | Alcorcón | 4 |
| 98 | Richy | Girona | 4 |
| 99 | Halilovic | FC Barcelona Atlètic | 4 |
| 100 | Alejandro Grimaldo | FC Barcelona Atlètic | 4 |
