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| Player | Team | Goals |
|---|---|---|
| De Miguel | Castellón | 16 |
| Roberto Fernández | Malaga | 15 |
| Antonio Casas | Cordoba | 14 |
| Luismi Redondo | Antequera | 13 |
| Emilio Nsue | Intercity | 11 |
| Á. Rodríguez | Real Madrid II | 10 |
| Caye Quintana | Recreativo Huelva | 10 |
| Diego Bri | Atlético Madrid II | 10 |
| N. Paz | Real Madrid II | 10 |
| Adilson | Cordoba | 9 |
| Adrián Niño | Atlético Madrid II | 9 |
| Álex Gallar | Ibiza | 9 |
| Chuma | Mérida AD | 9 |
| Dani Aquino | San Fernando CD | 9 |
| F. Mwepu | Sanluqueño | 9 |
| H. Medunjanin | Castellón | 9 |
| José Ángel Carrillo | Real Murcia | 9 |
| N. Obolskiy | Ibiza | 9 |
| P. Soko | Ibiza | 9 |
| Cedric Teguia | AD Ceuta FC | 8 |
| Dioni | Malaga | 8 |
| Manu Sánchez | Castellón | 8 |
| Rafa Llorente | Linares Deportivo | 8 |
| Ale García | Antequera | 7 |
| David Rodríguez | Atlético Baleares | 7 |
| Kike Márquez | Cordoba | 7 |
| Raúl Sánchez | Castellón | 7 |
| Rodri | AD Ceuta FC | 7 |
| Antonio Domínguez | Recreativo Huelva | 6 |
| Dani Sandoval | Mérida AD | 6 |