| # | Player | Team | Top scorers |
|---|---|---|---|
| 1 | A. Musa |  Kano Pillars | 3 |
| 2 | G. Monday |  Plateau United | 3 |
| 3 | J. Ibrahim | Plateau United | 3 |
| 4 | A. Baba |  Sporting Lagos | 2 |
| 5 | A. Dabai |  Rivers United | 2 |
| 6 | A. Salman | Rivers United | 2 |
| 7 | C. Iwundu |  Enugu Rangers | 2 |
| 8 | C. Obioma |  Abia Warriors | 2 |
| 9 | C. Okorie |  Ranchers Bees | 2 |
| 10 | C. Ugwueze | Rivers United | 2 |
| 11 | E. Ikechukwu |  Ikorodu City | 2 |
| 12 | F. Salami | Ikorodu City | 2 |
| 13 | I. Ihemekwele |  Enyimba | 2 |
| 14 | J. Atule |  Barau FC | 2 (1) |
| 15 | K. Oke Solomon |  Bendel Insurance | 2 |
| 16 | M. Adegbite |  Doma United | 2 |
| 17 | M. Bashir |  Niger Tornadoes | 2 |
| 18 | P. Samson | Plateau United | 2 |
| 19 | Q. Adegoke |  Shooting Stars | 2 |
| 20 | R. Ezinna | Enyimba | 2 |
| 21 | R. Sadiq | Doma United | 2 |
| 22 | S. Ayoade | Sporting Lagos | 2 |
| 23 | V. Dawa | Plateau United | 2 |
| 24 | V. Samuel | Sporting Lagos | 2 |
| 25 | V. Ugwu | Sporting Lagos | 2 |
| 26 | W. Falolu | Rivers United | 2 |
| 27 | A. Abdulraqeeb | Sporting Lagos | 1 |
| 28 | A. Adeoye | Ikorodu City | 1 |
| 29 | A. Agahowa | Plateau United | 1 |
| 30 | A. Ayodeji | Ikorodu City | 1 |
Based on match events