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| Player | Team | Goals |
|---|---|---|
| M. Uzuni | Granada CF | 23 |
| Raúl García | Mirandes | 19 |
| Stoichkov | Eibar | 13 |
| S. Bakış | FC Andorra | 12 |
| Enric Gallego | Tenerife | 11 |
| Higinio Marín | Albacete | 11 |
| Jonathan Dubasin | Albacete | 10 |
| Luis Rioja | Alaves | 10 |
| Rubén Castro | Malaga | 10 |
| G. Simeone | Zaragoza | 9 |
| Curro Sánchez | Burgos | 9 |
| José Arnáiz | Leganes | 9 |
| Cristian Herrera | Ibiza | 9 |
| Yuri | Ponferradina | 9 |
| Alfredo Ortuño | FC Cartagena | 9 |
| Carlos Martínez | FC Andorra | 9 |
| Manu Fuster | Albacete | 8 |
| Maikel Mesa | Albacete | 8 |
| M. Bouldini | Levante | 8 |
| A. Sadiku | FC Cartagena | 8 |
| Borja Bastón | Oviedo | 8 |
| Juan Carlos Real | Huesca | 8 |
| Iñigo Vicente | Racing Santander | 7 |
| Jonathan Viera | Las Palmas | 7 |
| Roberto López | Mirandes | 7 |
| Joni Montiel | Levante | 7 |
| Sandro Ramírez | Las Palmas | 7 |
| Juan Muñoz | Leganes | 7 |
| Sergi Enrich | Oviedo | 7 |
| Chris Ramos | Lugo | 7 |