| Player | Last | Overall | First |
| Russell (Airdrie United) | 6 | | 19 | | 6 | |
| Bavidge (Peterhead) | 5 | | 15 | | 1 | |
| Trouten (Queen's Park) | 4 | (1) | 12 | (7) | 2 | (1) |
| Barrowman (Ross County) | 4 | | 24 | (2) | 7 | (1) |
| Williams (Ayr United) | 3 | (1) | 16 | (1) | 6 | |
| Ferguson (Alloa Athletic) | 3 | (1) | 9 | (3) | 1 | |
| Gemmill (Berwick Rangers) | 3 | (1) | 7 | (1) | 1 | |
| Stevenson (Ayr United) | 3 | | 15 | | 5 | |
| Diack (Brechin City/Berwick Rangers) | 3 | | 13 | | 3 | |
| Weir (Raith Rovers) | 3 | | 10 | (2) | 1 | |
| Brown (Alloa Athletic) | 3 | | 10 | | 4 | |
| King (Brechin City) | 3 | | 10 | | 2 | |
| Goodwillie (Raith Rovers) | 3 | | 9 | (1) | 5 | (1) |
| McKay (Peterhead) | 3 | | 8 | | 3 | |
| Petrie (Ross County) | 3 | | 8 | | 3 | |
| Sloan (Raith Rovers) | 3 | | 7 | | 2 | |
| Mann (Peterhead) | 2 | (2) | 12 | (6) | 4 | (1) |
| Callaghan (Brechin City) | 2 | (2) | 4 | (3) | 0 | |
| Hislop (Raith Rovers) | 2 | (1) | 9 | (2) | 2 | |
| Scullion (Cowdenbeath) | 2 | (1) | 4 | (1) | 0 | |
| Noble (Airdrie United) | 2 | | 14 | | 7 | |
| Ferguson (Alloa Athletic) | 2 | | 6 | | 3 | |
| Shields (Ross County) | 2 | | 6 | | 2 | |
| Dempster (Cowdenbeath) | 2 | | 5 | (2) | 3 | (2) |
| Sharp (Peterhead) | 2 | | 5 | | 1 | |
| Andrews (Raith Rovers) | 2 | | 4 | | 2 | |
| Gardyne (Ross County) | 2 | | 4 | | 2 | |
| Quinn (Queen's Park) | 2 | | 4 | | 0 | |
| Greenhill (Berwick Rangers) | 2 | | 3 | | 0 | |
| Walker (Brechin City) | 2 | | 2 | | 0 | |
| Winters (Ross County) | 2 | | 2 | | 0 | |
Division Two 2007/08