| Player | Last | Overall | First |
| Aguírre (Alianza Lima) | 6 | | 15 | | 4 | |
| Lobatón (Sporting Cristal) | 6 | | 11 | (1) | 1 | (1) |
| Ximénez (Sporting Cristal) | 5 | | 26 | | 12 | |
| Ruiz (Alianza Atlético) | 5 | | 12 | | 4 | |
| Ovelar (USMP) | 5 | | 9 | | 3 | |
| Gonzáles-Vigil (Coronel Bolognesi/Alianza Lima) | 4 | | 15 | (1) | 7 | (1) |
| Perez (Atlético Minero) | 4 | | 6 | | 1 | |
| Mendoza (Atlético Minero) | 3 | (1) | 5 | (1) | 2 | |
| Velazquez (José Gálvez) | 3 | | 15 | (1) | 5 | |
| Hurtado (Universitario) | 3 | | 13 | | 8 | |
| Neyra (Universitario) | 3 | | 11 | | 7 | |
| Carty (Sport Ancash) | 3 | | 11 | | 6 | |
| Díaz (USMP) | 3 | | 11 | | 4 | |
| Orejuela (César Vallejo) | 3 | | 11 | | 4 | |
| Perez (Sport Boys/USMP) | 3 | | 11 | | 2 | |
| Bustamante (Alianza Atlético) | 3 | | 10 | (2) | 3 | (1) |
| Leyva (Atlético Minero) | 3 | | 10 | | 2 | |
| Quinteros (USMP) | 3 | | 8 | | 3 | |
| Moisela (Juan Aurich) | 3 | | 7 | (2) | 1 | (1) |
| Silva (USMP) | 3 | | 7 | | 2 | |
| Calheira (Sport Ancash) | 3 | | 7 | | 2 | |
| Holsen (Juan Aurich) | 3 | | 7 | | 2 | |
| Mercado (FBC Melgar) | 3 | | 5 | | 2 | |
| Llanos (José Gálvez) | 3 | | 3 | | 0 | |
| Ross (Coronel Bolognesi) | 2 | (1) | 6 | (1) | 0 | |
| Ibarra (FBC Melgar) | 2 | | 14 | (1) | 8 | |
| Meza Cuadra (José Gálvez) | 2 | | 13 | | 5 | |
| García (USMP) | 2 | | 12 | | 5 | |
| Portillo (Cienciano/Atlético Minero) | 2 | | 11 | | 5 | |
| Vasallo (Cienciano) | 2 | | 11 | | 2 | |
| Solís (Cienciano) | 2 | | 7 | (2) | 4 | (2) |
Primera División 2008