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11
Allen Iverson
Denver Nuggets (NBA)
Last Year's Rank: 14
$17,184,375
$7,000,000
$24,184,375
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.
12
Peyton Manning
Indianapolis Colts (NFL)
Last Year's Rank: 18
$10,000,000
$13,000,000
$23,000,000
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).
13
Tracy McGrady
Houston Rockets (NBA)
Last Year's Rank: 15
$16,901,500
$6,000,000
$22,901,500
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.
14
Barry Bonds
San Francisco Giants (MLB)
Last Year's Rank: 32
$20,800,000
$2,000,000
$22,800,000
Record-chasing Barry is getting $5 million in deferred payments from his previous contract in addition to his regular salary with the Giants.
15
Roger Clemens
New York Yankees (MLB)
Last Year's Rank: 39
$19,000,000
$3,500,000
$22,500,000
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.
16
Jeff Gordon
Auto Racing
Last Year's Rank: 17
$7,471,444
$15,000,000
$22,471,444
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.
17
Jason Giambi
New York Yankees (MLB)
Last Year's Rank: 21
$21,500,000
$500,000
$22,000,000
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?
18
Tim Duncan
San Antonio Spurs (NBA)
Last Year's Rank: 24
$17,429,672
$3,500,000
$20,929,672
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.
19
Michael Finley
San Antonio Spurs (NBA)
Last Year's Rank: 20
$20,154,625
$500,000
$20,654,625
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.
20
Manny Ramirez
Boston Red Sox (MLB)
Last Year's Rank: 19
$18,000,000
$2,500,000
$20,500,000
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.


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