| Player | Team | Goals | Assists | Matches | |
|---|---|---|---|---|---|
| 1 | E. Eto'o Pineda | Rayo Vallecano II | 26 | 0 | 33 |
| 2 | Iván Villoslada | Náxara | 26 | 0 | 30 |
| 3 | Chupe | Málaga II | 24 | 0 | 23 |
| 4 | Joaquín Delgado | Real Oviedo II | 23 | 0 | 33 |
| 5 | Javier Orodea | Náxara | 23 | 0 | 32 |
| 6 | Antonio López | Motril | 22 | 0 | 33 |
| 7 | Marcos Goñi | Basconia | 22 | 0 | 29 |
| 8 | Andrés García | Alcorcón II | 21 | 0 | 33 |
| 9 | Fabio Henrique | Jaraíz | 20 | 0 | 32 |
| 10 | Marcos Moreno | Albacete II | 20 | 0 | 31 |
| 11 | Wilber Hurtado | Atlètic Lleida | 20 | 0 | 29 |
| 12 | Andrés Carrasco | Lorca Deportiva | 19 | 0 | 32 |
| 13 | Iván Estrecha | UD Logroñés II | 19 | 0 | 29 |
| 14 | Juanmi Callejón | Extremadura 1924 | 18 | 0 | 34 |
| 15 | Samuel López | Unión Molinense | 18 | 0 | 32 |
| 16 | Chema | Jerez | 18 | 0 | 32 |
| 17 | Xabier Goicoechea | Valle Egüés | 18 | 0 | 31 |
| 18 | Ignacio Gomez | Tropezón | 18 | 0 | 31 |
| 19 | Khalid Noureddine | Peralada | 18 | 0 | 30 |
| 20 | Carlos Mas Mancebo | Atlético Astorga | 18 | 0 | 30 |