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| Player | Team | Goals |
|---|---|---|
| Álvaro Giménez | Almeria | 20 |
| Quique | Deportivo La Coruna | 16 |
| Rubén Castro | Las Palmas | 15 |
| Enric Gallego | Extremadura | 15 |
| Juan Muñoz | Alcorcon | 13 |
| Roberto Torres | Osasuna | 12 |
| J. Bela | Albacete | 12 |
| Juan Villar | Osasuna | 12 |
| F. Piovaccari | Cordoba | 12 |
| J. Lago | Mallorca | 11 |
| Aitor Ruibal | Rayo Majadahonda | 11 |
| U. Đurđević | Sporting Gijon | 11 |
| R. Zozulya | Albacete | 11 |
| Juan Carlos | Almeria | 10 |
| Adrián | Malaga | 10 |
| Cristian | Lugo | 10 |
| Antonio Puertas | Granada CF | 10 |
| Carlos Fernández | Deportivo La Coruna | 10 |
| Joselu | Oviedo | 10 |
| Álvaro Vázquez | Zaragoza | 10 |
| G. Blanco | Malaga | 9 |
| De las Cuevas | Cordoba | 9 |
| P. Diamanka | Numancia | 9 |
| Eugeni Valderrama | Albacete | 8 |
| Borja Valle | Deportivo La Coruna | 8 |
| Manu Vallejo | Cadiz | 8 |
| José Carlos Lazo | Lugo | 8 |
| D. Machís | Cadiz | 8 |
| S. Kaba | Elche | 8 |
| Rubén García | Osasuna | 7 |