| Naz | Giocatore | Club | Pos | Età | Val | |
 | Emmanuel Lawal | Kocaelispor | A(T) | 18 | 63 | |
| Mohammed Muritala Omotosho | JS Hercules | CO,A(DxT) | 21 | 63 | |
| Christian Odogwu | Virtus Verona | CO(DxSxT) | 20 | 63 | |
| David Candy | FK Neftchi Kochkor-Ata | CC,CO(T) | 29 | 63 | |
 | Maxmillian Ihekuna | Zimbru | CD,CC,CO(T) | 23 | 63 | |
| Ganiu Olaniyan | CSF Spartanii Sportul | CC(T) | 18 | 63 | |
| Olamilekan Ayinde | CA Bizertin | A(T) | 19 | 62 | |
 | Aremu Timothy | PDRM FC | CC(T) | 21 | 62 | |
| Emmanuel John | Botev Plovdiv | D(T) | 19 | 62 | |
| Wealth da Silva | Ramsbottom United | CC(T) | 24 | 60 | |
| Kenneth Otabor | Iwate Grulla Morioka | CC(DxSxT) | 22 | 60 | |
| Junior Nkwonta | SpVgg Bayreuth | D(DxT),CD(T) | 20 | 60 | |
 | Princewill Mbock | Werder Bremen | A(T) | 18 | 60 | |
| Nuhu Shaibu | Reggiana 1919 | CC(T) | 20 | 60 | |
| Stanley Iheanacho | CD Mafra | CO(Dx),A(DxT) | 19 | 60 | |
| Hassan Sani Mohamed | Al Ain FC | PT | 18 | 60 |