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Allen Iverson
Denver Nuggets (NBA)
Last Year's Rank: 14
All in the name: ABA's Ballerz will move from Richmond, Va., to Hampton Roads next season to be closer to co-owner Ann Iverson -- AI's mom.
Peyton Manning
Indianapolis Colts (NFL)
Last Year's Rank: 18
Super Bowl MVP still clocks in as the highest-paid in the NFL and its top endorser -- and he's one of only five football players this year (all QBs).
Tracy McGrady
Houston Rockets (NBA)
Last Year's Rank: 15
One happy family: Lasagna-lovin' T-Mac has his own personal chef, but makes frequent visits to the Chinese restaurant owned by Yao Ming's parents.
Barry Bonds
San Francisco Giants (MLB)
Last Year's Rank: 32
Record-chasing Barry is getting $5 million in deferred payments from his previous contract in addition to his regular salary with the Giants.
Roger Clemens
New York Yankees (MLB)
Last Year's Rank: 39
Rocket's full salary is $28,000,022 before proration. That extra $22 is to match his jersey number, a tradition he's kept up since his first MLB contract.
Jeff Gordon
Auto Racing
Last Year's Rank: 17
He's beaten out every year on the Fortunate 50 by Earnhardt Jr., but No. 24 is still NASCAR's career leader in winnings, with more than $82 million.
Jason Giambi
New York Yankees (MLB)
Last Year's Rank: 21
Slugger is due $50 million for two remaining years on his deal, but will the Yankees void his hefty contract after his recent steroid admission?
Tim Duncan
San Antonio Spurs (NBA)
Last Year's Rank: 24
There's arguably no player more important to his team in the NBA, yet humble Duncan is merely the 10th highest-paid player in the league.
Michael Finley
San Antonio Spurs (NBA)
Last Year's Rank: 20
Mark Cuban's paying former employee to go further in the playoffs than the Mavs: Dallas still owes Finley $35.9 million between this season and next.
Manny Ramirez
Boston Red Sox (MLB)
Last Year's Rank: 19
Decent ballplayer, awful auctioneer: Besides his barbeque-on-eBay fiasco, Manny couldn't unload a tricked-out Lincoln at an Atlantic City auto auction.
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Sources: salaries, winnings and bonus figures from players' associations, tour records, agents and news reports. Endorsement estimates from Burns Entertainment & Sports Marketing, other sports-marketing executives and analysts, and agents. Salaries based on current or most recently completed seasons (exception: 2007 for NFL). For winnings-based sports (auto racing, golf, tennis), 2006 calendar year amounts used.