Ireland international Sexton has landed 27 of his attempted 30 kicks and has only missed one penalty this season to top the standings.
His closest challenger almost inevitably is his long-term Irish rival Ronan O'Gara who has been successful with two fewer kicks from the same number of attempts, giving him a credible conversion rate of 83.33%.
With just one round of games on Saturday 5, Sexton is in pole position to add to his already burgeoning trophy cabinet in winning the Rhino Golden Bootwhich will be presented by MD Anthony Locke at the RaboDirect PRO12 Awards in Cardiff on May 6th.
Both Sexton and O'Gara's percentages compare favourably to the elite kickers elsewhere with New Zealand's World Cup winning Dan Carter averaging 83% and South Africa's Morne Steyn 85%at international level.
The Irish pair are just two of seven players to average above the 80% in the RaboDirect PRO12; in comparison just two kickers in the English Premiership currently sit above that threshold.
In third place in the Rabo standings is Aironi's Luciano Orquera on 82.50% after 33 kicks from 40 attempts including a record-setting nine out of nine penalties against Treviso.
Hot on his heels is Glasgow's Duncan Weir on 82.43% and the young Scottish fly-half has proved instrumental to the Warriors' RaboDirect PRO12 play-off charge with a personal haul of 23 points against the Ospreys in October.
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