| Team | Assist | ||
| 1 | Perspolis TEH | 20 | |
| 2 | Esteghlal AHV | 18 | |
| 3 | Esteghlal TEH | 18 | |
| 4 | Sepahan ESF | 17 | |
| 5 | Paykan TEH | 16 | |
| 6 | Sanat Naft ABD | 13 | |
| 7 | Bargh SHZ | 13 | |
| 8 | Malavan ANZ | 12 | |
| 9 | Rahahan TEH | 12 | |
| 10 | Abumoslem MSH | 11 | |
| 11 | Saba TEH | 10 | |
| 12 | Paas HMD | 10 | |
| 13 | Saipa KRJ | 9 | |
| 14 | Zobahan ESF | 8 | |
| 15 | Fajr SHZ | 8 | |
| 16 | Mes KRM | 5 | |
| 17 | Pegah RST | 4 | |
| 18 | ShirinFaraz KER | 4 |
| Created on 12/31/2007 |