2. Joel and Ethan Coen, No Country for Old Men (112/16)
3. David Fincher, Zodiac (91/15)
4. Todd Haynes, I'm Not There (32/6)
5. Andrew Dominik, The Assassination of Jesse James by the Coward Robert Ford (23/4)

6. Julian Schnabel, The Diving Bell and the Butterfly (18/3)
7. Brad Bird, Ratatouille (15/3)
8. Sidney Lumet, Before the Devil Knows You're Dead (14/3)
9. Sean Penn, Into the Wild (14/2)
9. Robert Rodriguez/Quentin Tarantino/Eli Roth/Rob Zombie/Edgar Wright, Grindhouse (14/2)
11. Sarah Polley, Away From Her (11/2)
11. Julie Taymor, Across the Universe (11/2)
13. Ben Affleck, Gone Baby Gone (10/2)
14. Greg Mottola, Superbad (9/2)
14. Florian Henckel von Donnarsmarck, The Lives of Others (9/2)
14. Joe Wright, Atonement (9/2)

The following directors each received one vote:

Wes Anderson, The Darjeeling Limited
Peter Berg, The Kingdom
Bong Joon-ho, The Host
John Carney, Once
Anton Corbijn, Control
Robinson Devor, Zoo
Paul Greengrass, The Bourne Ultimatum
Tony Kaye, Lake of Fire
Ang Lee, Lust, Caution
Julia Loktev, Day Night Day Night
James Mangold, 3:10 to Yuma
Shane Meadows, This Is England
George Ratliff, Joshua
Johnnie To, Exiled
Tsai Ming-liang, The Wayward Cloud
Apichatpong Weersethakul, Syndromes and a Century
Michael Winterbottom, A Mighty Heart
Edgar Wright, Hot Fuzz