Panama / Svi igrači 119
| Nac | | Igrač | Klub | Poz | Godine | Rat |
|  | 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 |
| | Joseph Cox | Los Chankas | N(C) | 29 | 74 |
| | Newton Williams | Sporting San Miguelito | N(C) | 23 | 74 |
| | Carlos Rodríguez | Puntarenas FC | AM,N(DL) | 22 | 74 |
| | Sergio Moreno | Santos de Guápiles | N(C) | 31 | 74 |
| | Luis Zúniga | Santos de Guápiles | AM,N(DLC) | 27 | 74 |
| | Jorge Serrano | CD Motagua | AM(L) | 26 | 74 |
| | Javier Rivera | CD Marathón | O(C) | 26 | 74 |
| | Edwin Aguilar | Tauro | N(C) | 38 | 73 |
| | Azmahar Ariano | Portuguesa FC | O(C) | 33 | 73 |
| | Jordy Meléndez | Veraguas Club Deportivo | O(L) | 29 | 73 |
| | Romario Piggott | Plaza Amador | AM(DLC),N(DL) | 28 | 73 |
| | Porfirio Ávila | Atlético Chiriquí | O(DL) | 34 | 73 |
| | Álex Rodríguez | Atlético Chiriquí | G | 33 | 73 |
| | Rolando Algandona | Veraguas Club Deportivo | O(D) | 35 | 73 |
| | Alcides de Los Ríos | Costa del Este | C(LC),AM(L) | 30 | 73 |
