The 1997 season of 2. deild karla was the 32nd season of third-tier football in Iceland.
| Scorer | Goals | Team |
|---|---|---|
 Sævar Þór Gíslason | 19 | Selfoss |
| Jón Þorgrímur Stefánsson | 17 | HK |
| Arngrímur Arnarson | 16 | Völsungur |
| Steindór Elísson | 16 | HK |
| Kári Jónsson | 15 | KVA |
| Hlynur Jóhannsson | 14 | Víðir |
| Sigurður Andrés Þorvarðarson | 10 | Selfoss |