| Score | 2-0 to Panama |
| Referee | David Henry Jones |
| Competition | FIFA World Cup Central America group B |
| Venue | Diriangen, Diriamba |
| Attendance | 12,000 |
View Nicaragua v Panama head to head
| Lester Gonzalez for Norman Gonzales | 57 |
| Sergio Rodriguez for Tyron Acevedo | 64 |
| Humberto Sanchez for Fredy Lopez | 75 |
| Tyron Acevedo | Y | |
| Lester Gonzalez | Y | |
| Jose Maria Bermudez | Y |
Manager: Angel Mansilla
| Mario Mendez | 5 |
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| Julio Cesar Dely Valdes | 61 |
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| Ricardo Phillips for Angel Luis Rodriguez | 58 |
| Ubaldo Guardia for Rolando Palma | 78 |
| Julio Medina III for Percival Piggott | 81 |
| Juan Carlos Cubillas | Y | |
| Mario Mendez | Y | |
| Ricardo James | Y | |
| Reynaldo Lewis | Y | |
| Reynaldo Lewis | 86 | Y |
| Reynaldo Lewis | 86 | R |