The 2008 season of the Esiliiga (the second league of the Estonian football system).
Ajax Lasnamäe and II Liiga Ida/Põhi side TJK Legion will compete in a two-legged relegation play-off for one spot in 2009 Esiliiga.
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As of 16 November 2008.[1]
| Rank | width=175px | Player | width=125px | Club | Goals |
|---|---|---|---|---|---|
| 1 |  Sergei Jegorov | TVMK II | 20 | ||
| 2 | Alar Petrovits | Rakvere Flora | 17 | ||
| 3 | Tõnis Starkopf | Kiviõli Tamme Auto | 15 | ||
| 4 | Martti Pukk | Kuressaare | 14 | ||
| 5 | Albert Prosa | Maag Tammeka II | 13 | ||
| 6 |  Dmitri Skiperski | Kuressaare | 11 | ||
| Erik Šteinberg | Kiviõli Tamme Auto | 11 | |||
| 8 | Sergei Akimov | Rakvere Flora | 10 | ||
| Jevgeni Gurtšioglujants | Levadia II | 10 | |||
| Sander Rõivassepp | Flora II | 10 | |||
| Janar Toomet | Flora II | 10 | |||