|  | Ugonna Uzochukwu | Sunshine Stars | ОП,П(Ц) | 33 | 74 |
| | Abdullahi Alfa | JK Tallinna Kalev | ОП,П,АП(Ц) | 28 | 74 |
| | Ezekiel Bassey | Akwa United | Н(Ц) | 28 | 74 |
| | Ahmed Isaiah | FK Qabala | АП,Н(ПЛЦ) | 29 | 74 |
| | John Junior | Sogdiana Jizzakh | АП,Н(ПЛ) | 33 | 74 |
| | Franklin Sasere | Újpest FC | Н(Ц) | 27 | 74 |
| | Odah Marshal | Hapoel Kfar Saba | Н(Ц) | 33 | 74 |
| | Taofiq Jibril | FC West Armenia | АП(ПЛ),Н(ПЛЦ) | 27 | 74 |
| | Ovbokha Agboyi | NK Bravo | ОП,П(Ц) | 30 | 74 |
| | Michael Ogungbaro | FF Jaro | З,ОП(Ц) | 28 | 74 |
| | Rasheed Akanbi | FC Sheriff Tiraspol | АП(ПЛ),Н(ПЛЦ) | 26 | 74 |
| | Raphael Chukwurah | FC Telavi | З,ОП(Л) | 33 | 74 |
| | Ridwan Sanusi | MSK Zilina | АП(П),Н(ПЦ) | 22 | 74 |
| | Fawaz Abdullahi | APOEL | ОП,П(Ц) | 22 | 74 |
| | Peter Olawale | Balzan FC | Н(Ц) | 22 | 74 |
| | Tolulope Ojo | El Gouna | П(Ц),АП(ПЛЦ) | 22 | 74 |
| | Okezie Prince Ebenezer | Arda Kardzhali | З(ЛЦ),ОП,П(Л) | 24 | 74 |
| | Olufemi Kayode | Lamontville Golden Arrows | Вр | 32 | 74 |
| | Tunde Akinsola | AVS Futebol SAD | АП,Н(ПЛ) | 22 | 74 |
| | Anthony Lokosa | Zeleznicar Pancevo | АП,Н(ПЛЦ) | 28 | 74 |
| | Abdullahi Shuaibu | FK Qabala | Н(Ц) | 23 | 74 |
| | Ahmed Adebayo | Tartu Tammeka | Н(Ц) | 23 | 74 |
| | Oyinlola Kayode | FK Kauno Žalgiris | АП(ПЛ),Н(ПЛЦ) | 22 | 74 |
| | Henry Okebugwu | FC Milsami | ОП,П,АП(Ц) | 27 | 74 |
| | Abdulah Oyekanmi | Al Khor SC | П(Ц),АП(ПЛЦ) | 22 | 74 |
| | Adeshina Lawal | ÍF Fuglafjordur | АП,Н(Ц) | 40 | 73 |
| | Macauley Chrisantus | Aprilia Calcio | Н(Ц) | 34 | 73 |
| | Chukwuma Akabueze | Sanlıurfaspor | АП(ПЛЦ),Н(ПЛ) | 36 | 73 |
| | Michael Uchebo | Niger Tornadoes | АП(ПЛ),Н(ПЛЦ) | 34 | 73 |
| | Rilwan Hassan | Sreenidi Deccan FC | АП(ПЛЦ),Н(ПЛ) | 34 | 73 |
| | King Osanga | Warri Wolves | Н(ПЛЦ) | 34 | 73 |
| | Peter Nworah | Abahani Limited Dhaka | Н(Ц) | 34 | 73 |
| | Yakubu Alfa | Niger Tornadoes | Н(ПЛЦ) | 34 | 73 |
| | Nnaemeka Anyanwu | Enyimba | З(ЛЦ) | 36 | 73 |
| | Chijioke Ejiogu | Bayelsa United | Вр | 40 | 73 |
| | Jamiu Alimi | Kano Pillars | З(Ц) | 32 | 73 |
| | Marshal Johnson | NK Opatija | З,ОП(Ц) | 35 | 73 |
| | Edafe Egbedi | Norrby IF | АП,Н(П) | 31 | 73 |
| | Ismahil Akinade | Terengganu FC | АП(П),Н(ПЦ) | 31 | 73 |
| | James Okwuosa | Kuching City | З(Ц) | 34 | 73 |
| | Akinfenwa Ibukun | Bravos do Maquis | АП,Н(Ц) | 34 | 73 |
| | John Owoeri | IFK Mariehamn | Н(Ц) | 38 | 73 |
| | Osayamen Osawe | Rot-Weiß Erfurt | АП(ПЛ),Н(ПЛЦ) | 31 | 73 |
| | Chukwudi Chukwuma | Sokol Brozany | АП,Н(ПЛЦ) | 31 | 73 |
| | Ebenezer Odunlami | Al Merreikh | З(Ц) | 35 | 73 |
| | Sunday Emmanuel | Mohammedan SC Dhaka | Н(Ц) | 33 | 73 |
| | Dele Alampasu | Pietà Hotspurs | Вр | 28 | 73 |
| | Popoola Sodiq | AS Salé | ОП,П,АП(Ц) | 30 | 73 |
| | Gerald Diyoke | HNK Cibalia | П(Ц) | 29 | 73 |
| | Mfon Udoh | Sheikh Russel KC | Н(Ц) | 33 | 73 |
