Panama / Svi igrači 119
| Nac | | Igrač | Klub | Poz | Godine | Rat |
|  | 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 |
| | Darwin Pinzón | Sporting San Miguelito | AM(D),N(DC) | 30 | 73 |
| | Pedro Jeanine | Sporting San Miguelito | C(C) | 30 | 73 |
| | José Calderón | Xelajú MC | G | 38 | 73 |
| | Jan Carlos Vargas | Tauro | O(C) | 29 | 73 |
| | Leslie Heráldez | Sporting San Miguelito | DM,C(C) | 31 | 73 |
| | Alexander González | CD Hermanos Colmenarez | O(D),DM,C(DC) | 29 | 73 |
| | Richard Peralta | Sporting San Miguelito | O(C) | 30 | 73 |
| | Josiel Núñez | RC Recreativo | AM(DLC) | 31 | 73 |
| | Ronaldo Córdoba | Herrera FC | AM(DL),N(DLC) | 26 | 73 |
| | Daniel Ortíz | Veraguas Club Deportivo | O,DM,C(L) | 30 | 73 |
| | Juan Carlos Hernández | Tauro | O,DM(DL) | 28 | 73 |
| | Alejandro Yearwood | Zamora FC | DM,C(C) | 28 | 73 |
| | Jesús González | Plaza Amador | C,AM(DL) | 27 | 73 |
| | Jhamal Rodríguez | San Francisco FC | C(DLC) | 29 | 73 |
| | Chin Hormechea | Atlético Chiriquí | O(C) | 27 | 73 |
