| | César Benítez | Sportivo Trinidense | מגן(ישמ) | 33 | 79 |
| | Orlando Gaona Lugo | Club Nacional | ק'ה(יש),ח(ישמ) | 33 | 79 |
| | Junior Marabel | CA Unión | ח(ישמ) | 26 | 79 |
| | Óscar Ruíz | Tacuary | ק'ה(יש),ח(ישמ) | 33 | 79 |
| | Gustavo Viera | Carlos A. Mannucci | ק״ה,קשר(מ) | 28 | 79 |
| | Walter Clar | Tacuary | מגן,ק״ה,קשר(ש) | 29 | 79 |
| | Rolando García | Sol de América | מגן(ימ) | 34 | 79 |
| | Leonardo Villagra | Sportivo Ameliano | ח(מ) | 33 | 79 |
| | Jorge Nuñez | Resistencia SC | ק'ה,ח(יש) | 28 | 79 |
| | Williams Riveros | Universitario de Deportes | מגן(מ) | 31 | 79 |
| | Julio González | Sportivo Ameliano | מגן(ימ) | 31 | 79 |
| | Enrique Borja | Sportivo Trinidense | ק'ה,ח(מ) | 28 | 79 |
| | Hugo Fernández | Club Olimpia | ק'ה,ח(ש) | 26 | 79 |
| | Iván Cazal | Sol de América | מגן,ק״ה,קשר,ק'ה(י) | 25 | 79 |
| | Claudio Núñez | Club Nacional | מגן(ימ) | 28 | 79 |
| | Richard Cabrera | Club Nacional | מגן,ק״ה(י) | 28 | 79 |
| | Damián Bobadilla | São Paulo FC | ק״ה,קשר(מ) | 22 | 79 |
| | Rosalino Toledo | Guaireña FC | ק״ה,קשר(מ) | 29 | 79 |
| | Álvaro Campuzano | Club Libertad | מגן,ק״ה,קשר(מ) | 28 | 79 |
| | Richard Salinas | Ionikos | ק'ה(יש),ח(ישמ) | 28 | 79 |
| | David Villalba | Sportivo Trinidense | מגן(מ) | 33 | 79 |
| | Romeo Benítez | Athletico Paranaense | ק'ה,ח(ש) | 21 | 79 |
| | Paulo da Silva | Independiente CG | מגן(מ) | 44 | 78 |
| | Édgar Benítez | Universidad César Vallejo | ק'ה,ח(שמ) | 36 | 78 |
| | Pablo Velázquez | Club River Plate | ח(מ) | 37 | 78 |
| | Cristian Sosa | Independiente CG | קשר,ק'ה(מ) | 36 | 78 |
| | Carlos Neumann | Independiente CG | ח(מ) | 38 | 78 |
| | Luis Cabral | Tacuary | מגן(ימ) | 40 | 78 |
| | Roberto Ovelar | General Caballero JLM | ק'ה,ח(מ) | 38 | 78 |
| | Raúl Bobadilla | FC Schaffhausen | ח(מ) | 36 | 78 |
| | Miguel Samudio | Liverpool FC Montevideo | מגן,ק״ה,קשר(ש) | 37 | 78 |
| | Carlos Servín | 2 de Mayo | ש | 36 | 78 |
| | Juan Aguilar | Guaireña FC | קשר,ק'ה(מ) | 34 | 78 |
| | Lorenzo Frutos | Boca Unidos | ח(מ) | 34 | 78 |
| | Blas Cáceres | Club Libertad | מגן,ק״ה(ש),קשר(שמ) | 34 | 78 |
| | Gustavo Cristaldo | Nacional Potosí | קשר(שמ) | 34 | 78 |
| | William Mendieta | Club Libertad | קשר(מ),ק'ה(ישמ) | 35 | 78 |
| | Marcos Acosta | Resistencia SC | מגן(שמ),ק״ה(ש) | 32 | 78 |
| | David Meza Colli | Ohod Club | ק״ה,קשר,ק'ה(מ) | 35 | 78 |
| | Pablo Gavilán | Sportivo Trinidense | ש | 34 | 78 |
| | Diego Godoy | Guaireña FC | מגן,ק״ה,קשר(ש),ק'ה(ישמ) | 32 | 78 |
| | Pablo Espinoza | Tacuary | מגן(ימ),ק״ה(מ) | 35 | 78 |
| | Jorge Benítez | Sportivo Luqueño | ח(מ) | 31 | 78 |
| | Mario Saldívar | Club River Plate | מגן(י) | 33 | 78 |
| | Rogério Leichtweis | 3 de Febrero | ח(ישמ) | 35 | 78 |
| | Richard Lugo | Sol de América | קשר(מ) | 31 | 78 |
| | Arnaldo Giménez | CJ Wilstermann | ש | 37 | 78 |
| | Aquilino Giménez | Guaireña FC | מגן(י) | 31 | 78 |
| | Gerardo Ortiz | Sol de América | ש | 35 | 78 |
| | Ramón Mendieta | 12 de Octubre | מגן,ק״ה(ש) | 36 | 78 |