| Player | Overall | First | Last |
| Fano (Universitario) | 19 | (3) | 7 | (1) | 4 | (1) |
| Zúñiga (FBC Melgar) | 18 | (5) | 5 | (1) | 5 | (2) |
| Estigarribia (Sport Ancash) | 18 | | 3 | | 5 | |
| Cominges (Coronel Bolognesi) | 17 | (2) | 8 | | 3 | |
| García (USMP) | 15 | (4) | 4 | (2) | 6 | (1) |
| Fernández (Cienciano/Coronel Bolognesi) | 14 | | 5 | | 4 | |
| Rengifo (USMP) | 14 | | 4 | | 2 | |
| Leguizamón (USMP) | 13 | (2) | 5 | (1) | 4 | |
| Ibarra (Sport Boys) | 12 | (3) | 3 | (1) | 5 | (1) |
| Domínguez (Arequipa Total) | 12 | (1) | 3 | (1) | 4 | |
| Viza (Alianza Lima) | 12 | | 6 | | 4 | |
| Sawa (Deportivo Municipal) | 10 | | 3 | | 3 | |
| Gonzáles-Vigil (Cienciano/Universitario) | 9 | (1) | 3 | (1) | 2 | |
| García (Sporting Cristal) | 9 | (1) | 3 | | 5 | (1) |
| Montaño (Sport Boys) | 9 | | 4 | | 3 | |
| Herrera (Sport Boys) | 8 | (3) | 1 | (1) | 3 | (2) |
| Salazar (USMP) | 8 | | 5 | | 1 | |
| Maestri (Alianza Lima) | 8 | | 2 | | 2 | |
| Candelo (Universitario) | 8 | | 0 | | 1 | |
| Sheput (Deportivo Municipal) | 7 | (3) | 4 | (1) | 1 | (1) |
| Ascoy (Alianza Atlético) | 7 | (1) | 4 | | 1 | |
| Zúñiga (FBC Melgar) | 7 | (1) | 3 | | 1 | (1) |
| Farfán (Deportivo Municipal/Alianza Atlético) | 7 | | 4 | | 2 | |
| Orejuela (Sporting Cristal) | 7 | | 4 | | 1 | |
| Hurtado (Universitario) | 7 | | 3 | | 3 | |
| Portillo (Cienciano/Sport Ancash) | 7 | | 3 | | 2 | |
| Ortíz (Arequipa Total) | 7 | | 0 | | 2 | |
| Montenegro (Sport Ancash) | 6 | (2) | 3 | (1) | 1 | (1) |
| Bonnet (Sporting Cristal) | 6 | (1) | 1 | | 1 | |
| Faiffer (Alianza Atlético) | 6 | | 3 | | 3 | |
| Ross (Alianza Lima/Coronel Bolognesi) | 6 | | 3 | | 1 | |
Primera División 2007