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| Player | Team | Goals |
|---|---|---|
| S. Arribas | Almeria | 26 |
| Chupe | Malaga | 25 |
| A. Martin | Racing Santander | 23 |
| A. Embarba | Almeria | 16 |
| J. Dubasin | Sporting Gijon | 16 |
| A. Villalibre | Racing Santander | 16 |
| C. Fernandez | Mirandes | 16 |
| J. Otero | Sporting Gijon | 15 |
| A. Calatrava | Castellón | 15 |
| G. Carrera | Real Sociedad II | 15 |
| A. Fuentes | Cordoba | 14 |
| Javier Marton | Eibar | 14 |
| M. Fernandez Sanchez | AD Ceuta FC | 14 |
| J. Betancor | Albacete | 14 |
| D. Gonzalez Ballesteros | Burgos | 12 |
| Z. Eddahchouri | Deportivo La Coruna | 12 |
| D. Larrubia | Malaga | 12 |
| O. Camara | Castellón | 12 |
| A. Nino | Malaga | 12 |
| Y. Hernandez | Deportivo La Coruna | 11 |
| Jese | Las Palmas | 11 |
| J. Cerda | FC Andorra | 10 |
| Leo Baptistao | Almeria | 10 |
| I. Vicente | Racing Santander | 9 |
| J. M. Arnaiz | Granada CF | 9 |
| J. Ochieng | Real Sociedad II | 9 |
| J. Gonzalez | Cordoba | 9 |
| D. Gomez | Zaragoza | 9 |
| M. Fuster | Las Palmas | 8 |
| A. Puertas | Albacete | 8 |