| 1 |  Victor Mbaoma |  Remo Stars | 14 |
| 2 | Joseph Arumala |  Ikorodu City FC | 13(2) |
| 3 | Godwin Obaje |  Enugu Rangers | 12(1) |
| 4 | Chidera Michael |  Enyimba | 10 |
| 6 | Sodiq Ibrahim |  Shooting Stars SC | 9 |
| 7 | Qamar Adegoke | Shooting Stars SC | 9 |
| 8 | Igbunu Evwierhurhoma |  Warri Wolves FC | 9 |
| 9 | jephtaph mairiga |  Wikki Tourist | 9 |
| 5 | Vincent Temitope |  Plateau United | 9(3) |
| 12 | Chidozie Iwundu | Enugu Rangers | 8 |
| 10 | Chukwuemeka Obioma |  Abia Warriors | 8(1) |
| 11 | Daddy Abdulrahman |  El Kanemi Warriors | 8(1) |
| 16 | Alex Oweilayefa |  Bendel Insurance | 7 |
| 13 | Rabiu Ali |  Kano Pillars | 7(1) |
| 14 | Uche Collins |  Katsina United | 7(1) |
| 15 | Abdulrasheed Shehu Dabai |  Niger Tornadoes FC | 7(2) |
| 17 | Stanley Dimgba | Enyimba | 6 |
| 18 | Lucky Emmanuel | Shooting Stars SC | 6 |
| 19 | Terdoo Shimagande | Niger Tornadoes FC | 6 |
| 21 | Chiedozie Okorie | Kano Pillars | 6 |
| 22 | Bala Imamu | Wikki Tourist | 6 |
| 23 | Abdulaz Dalhatu | Niger Tornadoes FC | 6 |
| 20 | Kayode Oke Solomon | Bendel Insurance | 6(2) |
| 24 |  A. Musa | Kano Pillars | 5 |
| 25 | Aniekeme Okon |  Rivers United | 5 |
| 26 | Hadi Haruna | Remo Stars | 5 |
| 27 | Chidiebere Nwobodo | Enugu Rangers | 5 |
| 29 | Mustapha Jibrin | Kano Pillars | 5 |
| 30 | Rickson Theophilus Mendos | Niger Tornadoes FC | 5 |
| 31 | Jofrank Istifanus |  Nasarawa United | 5 |
| 32 | Babatunde Sikiru |  Kwara United | 5 |
| 33 | Emmanuel Akpan | Bendel Insurance | 5 |
| 28 | Anas Yusuf | Nasarawa United | 5(2) |
| 34 |  Joseph Atule |  Barau FC | 4 |
| 35 | David Sholumade | Rivers United | 4 |
| 36 | Edidiong Ezekiel Enobong | Enyimba | 4 |
| 37 | Mbaoma Chijioke | Rivers United | 4 |
| 38 | James Emo |  Bayelsa United | 4 |
| 39 | Othuke Egbo | Warri Wolves FC | 4 |
| 40 | Uche Moses |  Kun Khalifat FC | 4 |
| 42 | Wisdom Samuel | Rivers United | 4 |
| 43 | Chisom Orji | Warri Wolves FC | 4 |
| 44 | Chinedu Nwosu | Bendel Insurance | 4 |
| 45 | Gideon Monday | Plateau United | 4 |
| 46 | Johnmark Atule | Kwara United | 4 |
| 48 | Junior Aimufua | Kwara United | 4 |
| 50 | Ismail Ayodele | Shooting Stars SC | 4 |
| 51 | Ebuka Nwokorie | Kun Khalifat FC | 4 |
| 53 | Azubuike Casmir | Abia Warriors | 4 |
| 41 | Sunday Megwo | Abia Warriors | 4(1) |
| 49 | Lius Dadong | Kano Pillars | 4(1) |
| 52 | Henry Ezeonye | Kun Khalifat FC | 4(1) |
| 47 | Tosin Oyedokun | Ikorodu City FC | 4(2) |
| 54 | Umar Bala Muhammed | Barau FC | 3 |
| 55 | Silas Nenrot | Plateau United | 3 |
| 57 | Elijah Akanni | Katsina United | 3 |
| 58 | Stephen Manyo | Rivers United | 3 |
| 59 | Joseph Abiodun | Enyimba | 3 |
| 60 | Samson Olasupo | Remo Stars | 3 |
| 61 | Kenechukwu Agu | Enugu Rangers | 3 |
| 62 | Klinshak Longbak | Wikki Tourist | 3 |
| 63 | Ahmed Akinyele | Remo Stars | 3 |
| 64 | Ismail Sarki | Niger Tornadoes FC | 3 |
| 66 | Harrison Ebah | Plateau United | 3 |
| 67 | Eyong Nneyi Ofem | Bayelsa United | 3 |
| 68 | Stanley Oganbor | Barau FC | 3 |
| 69 | Abubakar Taheer | Wikki Tourist | 3 |
| 70 | Chinedu Onyinjekwu | Bayelsa United | 3 |
| 71 | Folarin Temitope | Ikorodu City FC | 3 |
| 72 | Suraju Lawal | Abia Warriors | 3 |
| 74 | Handsome Surveyor | Rivers United | 3 |
| 75 | Chimobi Igwilo | Enugu Rangers | 3 |
| 77 | Christian Chidera Oparaocha | Ikorodu City FC | 3 |
| 78 | Abayomi Ayodeji | Ikorodu City FC | 3 |
| 79 | Uchechukwu Onuoha | Kun Khalifat FC | 3 |
| 56 | Kalu Nweke | Enyimba | 3(1) |
| 65 | Azeez Falolu | Katsina United | 3(1) |
| 73 | Ibrahim Yahaya | Kwara United | 3(1) |
| 76 | Maclyn Biokpo Jenewari | Rivers United | 3(1) |
| 80 | Samson Obi | Rivers United | 2 |
| 81 | Ibrahim Abubakar | Niger Tornadoes FC | 2 |
| 82 | Victor Dawa | Plateau United | 2 |
| 83 | Friday Ubong | Rivers United | 2 |
| 84 | Michael Ibe | Remo Stars | 2 |
| 85 | Ufere Chinedu Chukwu | Enyimba | 2 |
| 87 | Izuchukwu Chimezie | Nasarawa United | 2 |
| 88 | Sunday Anthony | Barau FC | 2 |
| 89 | Ademola Adebambo | Warri Wolves FC | 2 |
| 90 | Ossy Martins | Plateau United | 2 |
| 91 | Tarabina Biweribo | Plateau United | 2 |
| 92 | Paul Samson Alo | Abia Warriors | 2 |
| 93 | Alex Oyowah | Remo Stars | 2 |
| 94 | Abba Khalid | Niger Tornadoes FC | 2 |
| 95 | Wisdom Ndon | Plateau United | 2 |
| 96 | Desmond Ojietefian | Shooting Stars SC | 2 |
| 97 | Emmanuel Jonas | El Kanemi Warriors | 2 |
| 99 | Abubakar Abdullahi | Nasarawa United | 2 |
| 100 |  Joshua John | Nasarawa United | 2 |
| 101 | Ebetomame Oghenetega | Kun Khalifat FC | 2 |
| 102 | Clinton Jephta | Niger Tornadoes FC | 2 |
| 103 | Mustapha Jawad | Bayelsa United | 2 |
| 104 | Henry Onyia | Bendel Insurance | 2 |
| 106 | Mustapha Umar | Kano Pillars | 2 |
| 107 | Kabiru Abdullahi | Barau FC | 2 |
| 108 | Samuel Agu | Enyimba | 2 |
| 109 | Toyeeb Gidado | Kwara United | 2 |
| 111 | Issa Yusuf | Bayelsa United | 2 |
| 112 | Mohammed Garba | Nasarawa United | 2 |
| 113 | Gafar Saka | Plateau United | 2 |
| 114 | Jonathan Okechukwu | Plateau United | 2 |
| 115 | Wasiu Falolu | Rivers United | 2 |
| 116 | Israel Oladeji | Warri Wolves FC | 2 |
| 117 | Wisdom Udom | Bendel Insurance | 2 |
| 118 | Kazeem Adeyanju | Plateau United | 2 |
| 119 | Douglas Iyowuna | Rivers United | 2 |
| 120 | Augustine Nwaorisa | Enyimba | 2 |
| 121 | Gabriel Okechukwu | Kun Khalifat FC | 2 |
| 122 | joseph kemin | Barau FC | 2 |
| 123 | Emmanuel Dung | Bendel Insurance | 2 |
| 124 | James Ekebuike | Kun Khalifat FC | 2 |
| 125 | Peter Ita | Warri Wolves FC | 2 |
| 86 | Seth Mayi | Warri Wolves FC | 2(1) |
| 98 | Ifeanyi Ogba | Bayelsa United | 2(1) |
| 105 | Usman Maidubuji | Barau FC | 2(1) |
| 110 | Olaniyi Saheed | Kwara United | 2(1) |
