Panama / Svi igrači 119
Nac | | Igrač | Klub | Poz | Godine | Rat |
| | Eric Herrera | Sorrento Calcio | AM(DLC),N(DL) | 32 | 79 |
| | Yairo Yau | Árabe Unido | AM(DL),N(DLC) | 34 | 79 |
| | Rolando Blackburn | CD FAS | N(DLC) | 34 | 79 |
| | Orlando Mosquera | Maccabi Tel Aviv | G | 29 | 79 |
| | Freddy Góndola | Maccabi Bnei Reineh | AM(L),N(LC) | 28 | 79 |
| | Gabriel Torres | Sporting San Miguelito | AM,N(DLC) | 35 | 78 |
| | Alberto Quintero | Plaza Amador | AM,N(DL) | 36 | 78 |
| | Hárold Cummings | Árabe Unido | O(C) | 32 | 78 |
| | Éric Davis | FC Kosice | O,DM(L) | 33 | 78 |
| | Ricardo Clarke | Plaza Amador | AM(DL),N(DLC) | 31 | 78 |
| | Ricardo Buitrago | Plaza Amador | C,AM(C) | 38 | 78 |
| | Jairo Jiménez | San Francisco FC | DM(C),C(DLC) | 31 | 78 |
| | Roderick Miller | Turan PFK | O(LC),DM(L) | 32 | 78 |
| | Ronaldo Dinolis | Plaza Amador | N(C) | 29 | 78 |
| | Jair Catuy | UD Universitario | AM,N(DC) | 32 | 78 |
| | Jorge Méndez | Once Caldas | O,DM,C(L),AM(DLC) | 23 | 78 |
| | Eduardo Anderson | Alianza Panamá | O,DM(C) | 23 | 78 |
| | Jorman Aguilar | Zamora FC | AM,N(DLC) | 29 | 77 |
| | Alfredo Stephens | Academia Puerto Cabello | N(C) | 29 | 77 |
| | Jorlian Sánchez | Sporting San Miguelito | N(C) | 28 | 77 |
| | Ricardo Ávila | UD Universitario | DM,C(C) | 27 | 77 |
| | Jiovany Ramos | Deportivo Táchira | O(LC) | 27 | 77 |
| | Óscar Linton | Santos de Guápiles | O(C) | 31 | 77 |
| | César Yanis | San Carlos | AM(DLC),N(DL) | 28 | 77 |
| | José Murillo | Plaza Amador | O,DM,C,AM(L) | 29 | 77 |
| | Iván Anderson | Monagas SC | O,DM,C(D) | 26 | 77 |
| | Armando Cooper | Árabe Unido | C(C),AM(DLC) | 36 | 76 |
| | Luis Ovalle | Deportivo La Guaira | O(DL),DM,C(L) | 35 | 76 |
| | Marcos Sánchez | Árabe Unido | AM(C) | 34 | 76 |
| | Roberto Chen | Sporting San Miguelito | O(DC) | 29 | 76 |
| | Armando Polo | Árabe Unido | N(DLC) | 34 | 76 |
| | Rolando Botello | Metropolitanos FC | O(L),DM,C(LC) | 32 | 76 |
| | Miguel Camargo | Tauro | C(C),AM(DLC) | 30 | 76 |
| | Abdiel Arroyo | Monagas SC | N(C) | 30 | 76 |
| | Omar Browne | Tauro | C,AM(DL) | 29 | 76 |
| | Ricardo Phillips | Nueve de Octubre | AM(DL),N(DLC) | 22 | 76 |
| | Romeesh Ivey | Spartak Varna | C,AM(DL) | 29 | 76 |
| | Guido Rouse | Portuguesa FC | N(C) | 28 | 76 |
| | Jovani Welch | Alianza FC | DM,C(C) | 24 | 76 |
| | Francisco Palacios | San Francisco FC | O,DM,C(D) | 33 | 76 |
| | Carlos Rivera | San Francisco FC | AM,N(C) | 21 | 76 |
| | Víctor Medina | Tauro | AM(DLC) | 23 | 76 |
| | César Samudio | CD Marathón | G | 30 | 76 |
| | Manuel Vargas | Costa del Este | O,DM(C) | 33 | 75 |
| | Carlos Small | Independiente Chorrera | N(C) | 29 | 75 |
| | Valentín Pimentel | Sporting San Miguelito | DM,C(C) | 32 | 75 |
| | Christian Martínez | Plaza Amador | C,AM(DL) | 27 | 75 |
| | Ángel Orelien | USL Dunkerque | C(C),AM(DLC) | 23 | 75 |
| | Nelson Barahona | Tauro | C(C),AM(DLC) | 36 | 74 |
| | Nicolás Muñoz | Sporting San Miguelito | N(C) | 42 | 74 |