| Jugador | Equipo | Goles |
| ALFREDO ALLER GARCIA | A.R. CONCEPCION-CDAD LINEAL B | 24 |
| ALVARO HERNANDEZ-FRAILE | C.N. TRES CANTOS B | 21 |
| DANIEL PEREZ MARTINEZ | C.D. WATERPOLO NAVARRA C | 17 |
| MIGUEL CAGIGAL MARTINEZ | A.R. CONCEPCION-CDAD LINEAL B | 17 |
| JAVIER ESTALLO VILLUENDAS | C. ASKARTZA CLARET B | 15 |
| BRUNO MARTINS PATIÑO | C.N. CORUÑA | 14 |
| JAVIER AGUILAR CAPILLA | C.D.N. BIDASOA XXI | 14 |
| JORGE IZQUIERDO ROMERA | C.N. TRES CANTOS B | 13 |
| PABLO PIÑEIRO NEIRO | C.W. SANTIAGO | 13 |
| ANDER PASTOR APAOLAZA | C.D.N. BIDASOA XXI | 12 |
| IÑAKI TAINTA CUEZVA | WP. 98-02 | 12 |
| ASIER CULEBRAS PORRAS | C.N. TRES CANTOS B | 11 |
| IVAN MARTIARENA ZUBIGARAY | C.D.N. BIDASOA XXI | 11 |
| MIKEL FLAVIANO NÚÑEZ | LEIOA I.T. | 11 |
| PABLO PEREZ RICO | C.D.N. BIDASOA XXI | 11 |
| ALEJANDRO JUL GARCIA | C.N. TRES CANTOS B | 10 |
| DIEGO HERNANDEZ FRAILE | C.N. TRES CANTOS B | 10 |
| MARKEL GARAY BENGOA | C. ASKARTZA CLARET B | 10 |
| JOSE MARIA LLORENTE MARTIAÑEZ | A.R. CONCEPCION-CDAD LINEAL B | 9 |
| LUIS DANIEL DOMINGUEZ GARCIA | A.R. CONCEPCION-CDAD LINEAL B | 9 |
| XABIER PEREZ ARISTEGI | C. ASKARTZA CLARET B | 9 |
| ANTONIO CAAMAÑO MONTEAGUDO | C.W. SANTIAGO | 8 |
| GERMAN ABUIN RODRIGUEZ | C.N. CORUÑA | 8 |
| GUILLERMO DE LA OSA HERNANDEZ | C.D. WATERPOLO NAVARRA C | 8 |
| SANTIAGO GATO DOCE | C.N. CORUÑA | 8 |
| XABIER VAZQUEZ SALSAMENDI | C. ASKARTZA CLARET B | 8 |
| IKER JAUREGUI ETAYO | C.D. WATERPOLO NAVARRA C | 7 |
| IÑIGO GAINZA RUPEREZ | C.D. WATERPOLO NAVARRA C | 7 |
| ANGEL GARCIA HERREROS ARDANAZ | WP. 98-02 | 6 |
| GARIKOITZ MOYA HERNANSANZ | LEIOA I.T. | 6 |
| IBAI ARRASTIA GARMENDIA | WP. 98-02 | 6 |
| IKER ERDOZAIN GARCIA | WP. 98-02 | 6 |
| IÑIGO MECA ABAD | C. ASKARTZA CLARET B | 6 |
| JON AGIRRE URKIJO | C. ASKARTZA CLARET B | 6 |
| PABLO RODRIGUEZ MOLINA | A.R. CONCEPCION-CDAD LINEAL B | 6 |
| ARITZA MOYA HERNANSANZ | LEIOA I.T. | 5 |
| ASIER BEORLEGUI CARRASCO | WP. 98-02 | 5 |
| BRAIS RAPOSO DIAZ | C.W. SANTIAGO | 5 |
| DAVID SOLER RUIZ | C.D. WATERPOLO NAVARRA C | 5 |
| ENDIKA PEREZ DE LAZARRAGA CABALLERO | C.N. TRES CANTOS B | 5 |
| GORKA SÁNCHEZ VEGA | LEIOA I.T. | 5 |
| JOSE LUIS SANCHEZ BARRIUSO | A.R. CONCEPCION-CDAD LINEAL B | 5 |
| MIKEL MARTINEZ ROYO | C.D. WATERPOLO NAVARRA C | 5 |
| PABLO GUERRERO LABAIRU | WP. 98-02 | 5 |
| PABLO OROZCO ARIAS | C.N. CORUÑA | 5 |
| VICTOR IGLESIAS POSSE | C.N. CORUÑA | 5 |
| ANDER FERNANDEZ LOTINA | C. ASKARTZA CLARET B | 4 |
| ANGEL CARRO GRELA | C.W. SANTIAGO | 4 |
| ARTUR CASAS IZAGUIRRE | C.D.N. BIDASOA XXI | 4 |
| IMANOL MAIZA ZUDAIRE | WP. 98-02 | 4 |
| IÑIGO MARTIARENA ZUBIGARAY | C.D.N. BIDASOA XXI | 4 |
| TELMO DE LA CAVA GUZMAN | C.D.N. BIDASOA XXI | 4 |
| ADRIAN MARTIN FERNANDEZ | C.N. TRES CANTOS B | 3 |
| ALVARO FERNANDEZ JIMENEZ | A.R. CONCEPCION-CDAD LINEAL B | 3 |
| ALVARO MUNARRIZ IBAÑEZ | C.D. WATERPOLO NAVARRA C | 3 |
| CARLOS PARDO GÓMEZ | LEIOA I.T. | 3 |
| EDUARDO GONZALEZ FERNANDEZ | C.N. TRES CANTOS B | 3 |
| IÑIGO HUARTE RUBIO | C.D. WATERPOLO NAVARRA C | 3 |
| IÑIGO SALINAS SAEZ | WP. 98-02 | 3 |
| JAVIER IGLESIAS VILLANUEVA | WP. 98-02 | 3 |
| JOSE MANUEL GARCIA SANCHEZ | C.N. CORUÑA | 3 |
| KERMAN CASTRO GIL | C. ASKARTZA CLARET B | 3 |
| LUIS FERRER CUADRADO | C.W. SANTIAGO | 3 |
| MIKEL SOLER RUIZ | WP. 98-02 | 3 |
| PABLO SUAREZ VIEITES | C.W. SANTIAGO | 3 |
| AITOR IRIARTE ZUGASTI | C.D. WATERPOLO NAVARRA C | 2 |
| BRAIS BLANCO GARCINUÑO | C.N. CORUÑA | 2 |
| DANIEL RUBIO TORREGROSA | A.R. CONCEPCION-CDAD LINEAL B | 2 |
| IGOR RIVAS PIÑEIRO | C.D.N. BIDASOA XXI | 2 |
| IÑAKI ADMIRAAL LOPEZ | C.D. WATERPOLO NAVARRA C | 2 |
| IÑAKI SANCHEZ HERNANDEZ | C.D.N. BIDASOA XXI | 2 |
| MARIO JORGE ORTIZ LOPEZ | C.N. TRES CANTOS B | 2 |
| SAMUEL DE MORAIS TRAJTENGERTZ | A.R. CONCEPCION-CDAD LINEAL B | 2 |
| BORJA GONZÁLEZ MENA | LEIOA I.T. | 1 |
| BORJA JAUREGUI OLAGUIBEL | C.D.N. BIDASOA XXI | 1 |
| DANIEL ZULAICA OROZ | C.D. WATERPOLO NAVARRA C | 1 |
| DIEGO CARABAÑA MENENDEZ | C.N. TRES CANTOS B | 1 |
| EGOI SAS PEDRUEZA | LEIOA I.T. | 1 |
| GABRIEL GARCIA MOLINA | A.R. CONCEPCION-CDAD LINEAL B | 1 |
| GUILLERMO GONZALEZ ROBLES | C.N. CORUÑA | 1 |
| IGNACIO GUINEA MARTINEZ | C.N. TRES CANTOS B | 1 |
| JAVIER PRIETO DURAÑONA | LEIOA I.T. | 1 |
| MIGUEL ANGEL CANO ALVAREZ | A.R. CONCEPCION-CDAD LINEAL B | 1 |
| MIGUEL FERNANDEZ GOMEZ | C.W. SANTIAGO | 1 |
| MIGUEL POZO ESESUMAGA | C. ASKARTZA CLARET B | 1 |
| MIKEL TAINTA CUEZVA | WP. 98-02 | 1 |
| PABLO QUELLE GRAÑA | C.N. CORUÑA | 1 |
| PEIO GÓMEZ SÁNCHEZ | C. ASKARTZA CLARET B | 1 |
| UNAI MARTIN DUÑABEITIA | C. ASKARTZA CLARET B | 1 |
