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| Player | Team | Goals |
|---|---|---|
| R. De Tomas | Espanyol | 23 |
| U. Đurđević | Sporting Gijon | 22 |
| U. Sadiq | Almeria | 20 |
| Rubén Castro | FC Cartagena | 19 |
| J. Puado | Espanyol | 12 |
| José Corpas | Almeria | 12 |
| M. Barreiro | Lugo | 12 |
| M. Sylla | Girona | 11 |
| Yuri | Ponferradina | 11 |
| S. Araújo | Las Palmas | 11 |
| Stoichkov | Sabadell | 11 |
| Isi Palazón | Rayo Vallecano | 10 |
| A. Prats | Mallorca | 10 |
| C. Stuani | Girona | 10 |
| F. Sol | Tenerife | 10 |
| Adri Embarba | Espanyol | 9 |
| J. Narváez | Zaragoza | 9 |
| A. Ndiaye | Mallorca | 9 |
| O. Sielva | Ponferradina | 9 |
| Sabin Merino | Leganes | 9 |
| D. Rodriguez | Mallorca | 8 |
| Roberto González | Las Palmas | 8 |
| Andy | UD Logroñés | 8 |
| R. Nteka | Fuenlabrada | 8 |
| Ortuño | Albacete | 7 |
| Elady Zorrilla | FC Cartagena | 7 |
| Jamelli | Castellón | 7 |
| Salva Sevilla | Mallorca | 7 |
| G. Blanco | Oviedo | 7 |
| Nahuel Leiva | Oviedo | 6 |