← 2004 Apertura Liga Panameña de Fútbol →
| player | team | gp | g |
|---|---|---|---|
| Rodríguez | Árabe Unido | — | 4 |
| Dawson | Plaza Amador | — | 3 |
| Jorge Dely Valdes | Árabe Unido | — | 3 |
| Andrade | San Francisco FC | — | 2 |
| Justavino | Plaza Amador | — | 2 |
| Romero | Tauro FC | — | 2 |
| Julio Dely Valdés | Árabe Unido | — | 2 |
| Marquez | River Plate | — | 1 |
| Cubillas | Tauro FC | — | 1 |
| Phillips | Tauro FC | — | 1 |
| Torres | San Francisco FC | — | 1 |
| Navarro | Atlético Veragüense | — | 1 |
| Agrono | Árabe Unido | — | 1 |
| Da Jefferson | River Plate | — | 1 |
| Caracas | Chorrillo FC | — | 1 |
| Tenorio | Alianza | — | 1 |
| Medina | Chorrillo FC | — | 1 |
| Canales | Chorrillo FC | — | 1 |
| Skinner | Chorrillo FC | — | 1 |
| Pascual | Chorrillo FC | — | 1 |
| Henriquez | Árabe Unido | — | 1 |
| Arias | Árabe Unido | — | 1 |
| Cohn | Tauro FC | — | 1 |
| Piggott | San Francisco FC | — | 1 |
| Rodríguez | San Francisco FC | — | 1 |
| Casiani | Atlético Veragüense | — | 1 |
| Ogilvie | Pan de Azúcar | — | 1 |
| Alvarez | Pan de Azúcar | — | 1 |
| Guio | Chorrillo FC | — | 1 |
| Amilcar Henríquez | Árabe Unido | — | 1 |
| Hay | Sporting San Miguelito | — | 1 |
| Basil | Sporting San Miguelito | — | 1 |
| Pinto | San Francisco FC | — | 1 |
| Levy | Atlético Veragüense | — | 1 |
| Pino | Alianza | — | 1 |
| Valencia | River Plate | — | 1 |