Panama / Svi igrači 119
| Nac | | Igrač | Klub | Poz | Godine | Rat |
|  | 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 |
| | Jaime de Gracia | Plaza Amador | G | 27 | 73 |
| | José Guerra | San Francisco FC | G | 29 | 73 |
| | Carlos Harvey | Minnesota United | DM,C(C) | 24 | 73 |
| | Isidoro Hinestroza | San Francisco FC | N(C) | 26 | 73 |
| | Jorge Gutiérrez | Deportivo La Guaira | O,DM(L) | 25 | 73 |
| | Gabriel Chiari | Portuguesa FC | AM(DLC) | 30 | 73 |
| | Cristian Quintero | Tauro | AM,N(DL) | 23 | 73 |
| | Ervin Zorrila | Estudiantes de Mérida | AM(D),N(DC) | 27 | 73 |
| | Azarias Londoño | Alianza FC | N(C) | 22 | 73 |
| | Ernesto Walker | Rayo Zuliano | DM,C(C) | 25 | 73 |
| | José Bernal | Deportivo Pasto | AM(DL),N(DLC) | 21 | 73 |
| | Juan Villalobos | Árabe Unido | AM(DL),N(DLC) | 23 | 73 |
| | Erick Rodríguez | CD Victoria | AM(L) | 26 | 73 |
| | Kevin Melgar | Alianza Panamá | G | 31 | 72 |
| | Martin Moran | Independiente Chorrera | C(C) | 22 | 72 |
| | Víctor Griffith | Árabe Unido | DM,C(C) | 23 | 72 |
| | Julián Velarde | San Francisco FC | O,DM(D),C(DL) | 27 | 70 |
| | Charles Taylor | Harrow Borough | G | 27 | 70 |
| | Manuel Gamboa | Plaza Amador | O(C) | 25 | 70 |
| | Kahiser Lenis | Jaguares de Córdoba | O,DM,C,AM(L) | 23 | 70 |
| | Reynaldiño Verley | Alianza Panamá | AM(DL),N(DLC) | 21 | 70 |
| | Rafael Mosquera | Plaza Amador | AM,N(DL) | 18 | 70 |
| | Luis Ángel Carrasco | Correggese Calcio 1948 | AM,N(LC) | 25 | 65 |
| | Rodolfo Ford | Zamora FC | N(C) | 27 | 65 |
