| # | Player | Team | Assists |
|---|---|---|---|
| 1 |  Abdulrasheed Shehu Dabai |  Niger Tornadoes FC | 3 |
| 2 | Evans Ogbonda |  Enugu Rangers | 2 |
| 3 | Rabiu Ali |  Kano Pillars | 1 |
| 4 | Umar Bala Muhammed |  Barau FC | 1 |
| 5 | Philip Ozor |  Kwara United | 1 |
| 6 | Ibrahim Yahaya | Barau FC | 1 |
| 7 | Aminu Mohammed | Kano Pillars | 1 |
| 8 | Paul Samson Alo |  Abia Warriors | 1 |
| 9 | Ahmed Akinyele |  Remo Stars | 1 |
| 10 | Ahmad Liman | Niger Tornadoes FC | 1 |
| 11 | Ibrahim Nura | Barau FC | 1 |
| 12 | Sabbath Mancha |  Nasarawa United | 1 |
| 13 | Musa Malik |  Ikorodu City FC | 1 |
| 14 | Chaka Coulibaly | Remo Stars | 1 |
| 15 | jonathan davou |  Plateau United | 1 |
| 16 | Victor Adeoye | Kwara United | 1 |
| 17 | Kazeem Adeyanju | Plateau United | 1 |