| P | Player | Team | G | A | | 1 | Delgado |  Barcelona B | 17 | 3 |
| 2 | De Miguel Alameda |  Castellon | 16 | 2 |
| 3 | Fernández Jaén |  Malaga | 14 | 2 |
| 4 | Redondo Fernandez | Antequera | 13 | 4 |
| 5 | Casas MarÃn |  Cordoba | 13 | 0 |
| 6 | González MartÃnez | Celta Vigo B | 12 | 2 |
| 7 | Azkune Astarloza | Real Sociedad B | 12 | 2 |
| 8 | Pablo Duran | Celta Vigo B | 11 | 3 |
| 9 | Emilio Nsue | CF Intercity | 11 | 2 |
| 10 | Ivaylov Stankov | Unionistas de Salamanca | 11 | 1 |
| 11 | Lucas Perez |  RC Deportivo | 10 | 12 |
| 12 | Nicolas Paz |  Real Madrid Castilla | 10 | 4 |
| 13 | MartÃnez Gonzálvez | RC Deportivo | 10 | 2 |
| 14 | SolÃs Gómez |  Real Union | 10 | 1 |
| 15 | Escobar Tapias | Real Union | 10 | 1 |
| 16 | Cayetano Quintana |  Recreativo Huelva | 10 | 0 |
| 17 | Rodri | CA Ceuta | 10 | 0 |
| 18 | Yoldi Aizagar | Osasuna B | 10 | 0 |
| 19 | Alex Gallar | UD Ibiza | 9 | 7 |
| 20 | Blanco Juncal | Celta Vigo B | 9 | 6 |