Панама / Все игроки 119
| Национальность | | Игрок | Клуб | Должность | Возраст | Рт |
|  | Armando Polo | Árabe Unido | F(рLS) | 34 | 76 |
| | Rolando Botello | Metropolitanos FC | D(L),DM,M(LS) | 32 | 76 |
| | Miguel Camargo | Tauro | M(S),AM(рLS) | 30 | 76 |
| | Abdiel Arroyo | Monagas SC | F(S) | 30 | 76 |
| | Omar Browne | Tauro | M,AM(рL) | 29 | 76 |
| | Ricardo Phillips | Nueve de Octubre | AM(рL),F(рLS) | 22 | 76 |
| | Romeesh Ivey | Spartak Varna | M,AM(рL) | 29 | 76 |
| | Guido Rouse | Portuguesa FC | F(S) | 28 | 76 |
| | Jovani Welch | Alianza FC | DM,M(S) | 24 | 76 |
| | Francisco Palacios | San Francisco FC | D,DM,M(р) | 33 | 76 |
| | Carlos Rivera | San Francisco FC | AM,F(S) | 21 | 76 |
| | Víctor Medina | Tauro | AM(рLS) | 23 | 76 |
| | César Samudio | CD Marathón | Г.К. | 30 | 76 |
| | Manuel Vargas | Costa del Este | D,DM(S) | 33 | 75 |
| | Carlos Small | Independiente Chorrera | F(S) | 29 | 75 |
| | Valentín Pimentel | Sporting San Miguelito | DM,M(S) | 32 | 75 |
| | Christian Martínez | Plaza Amador | M,AM(рL) | 27 | 75 |
| | Ángel Orelien | USL Dunkerque | M(S),AM(рLS) | 23 | 75 |
| | Nelson Barahona | Tauro | M(S),AM(рLS) | 36 | 74 |
| | Nicolás Muñoz | Sporting San Miguelito | F(S) | 42 | 74 |
| | Joseph Cox | Los Chankas | F(S) | 29 | 74 |
| | Newton Williams | Sporting San Miguelito | F(S) | 23 | 74 |
| | Carlos Rodríguez | Puntarenas FC | AM,F(рL) | 22 | 74 |
| | Sergio Moreno | Santos de Guápiles | F(S) | 31 | 74 |
| | Luis Zúniga | Santos de Guápiles | AM,F(рLS) | 27 | 74 |
| | Jorge Serrano | CD Motagua | AM(L) | 26 | 74 |
| | Javier Rivera | CD Marathón | D(S) | 26 | 74 |
| | Edwin Aguilar | Tauro | F(S) | 38 | 73 |
| | Azmahar Ariano | Portuguesa FC | D(S) | 33 | 73 |
| | Jordy Meléndez | Veraguas Club Deportivo | D(L) | 29 | 73 |
| | Romario Piggott | Plaza Amador | AM(рLS),F(рL) | 28 | 73 |
| | Porfirio Ávila | Atlético Chiriquí | D(рL) | 34 | 73 |
| | Álex Rodríguez | Atlético Chiriquí | Г.К. | 33 | 73 |
| | Rolando Algandona | Veraguas Club Deportivo | D(р) | 35 | 73 |
| | Alcides de Los Ríos | Costa del Este | M(LS),AM(L) | 30 | 73 |
| | Darwin Pinzón | Sporting San Miguelito | AM(р),F(рS) | 30 | 73 |
| | Pedro Jeanine | Sporting San Miguelito | M(S) | 30 | 73 |
| | José Calderón | Xelajú MC | Г.К. | 38 | 73 |
| | Jan Carlos Vargas | Tauro | D(S) | 29 | 73 |
| | Leslie Heráldez | Sporting San Miguelito | DM,M(S) | 31 | 73 |
| | Alexander González | CD Hermanos Colmenarez | D(р),DM,M(рS) | 29 | 73 |
| | Richard Peralta | Sporting San Miguelito | D(S) | 30 | 73 |
| | Josiel Núñez | RC Recreativo | AM(рLS) | 31 | 73 |
| | Ronaldo Córdoba | Herrera FC | AM(рL),F(рLS) | 26 | 73 |
| | Daniel Ortíz | Veraguas Club Deportivo | D,DM,M(L) | 30 | 73 |
| | Juan Carlos Hernández | Tauro | D,DM(рL) | 28 | 73 |
| | Alejandro Yearwood | Zamora FC | DM,M(S) | 28 | 73 |
| | Jesús González | Plaza Amador | M,AM(рL) | 27 | 73 |
| | Jhamal Rodríguez | San Francisco FC | M(рLS) | 29 | 73 |
| | Chin Hormechea | Atlético Chiriquí | D(S) | 27 | 73 |
