| Pos. | Jugador | Equipo | Salario |
|---|---|---|---|
| 1 | Patrick Ewing | New York | $3.250.000 |
| 2 | Magic Johnson | LA Lakers | $3.142.860 |
| 3 | Kareem Abdul-Jabbar | LA Lakers | $3.000.000 |
| 4 | Robert Parish | Boston | $2.038.333 |
| 5 | Kevin Duckworth | Portland | $2.000.000 |
| 6 | Michael Jordan | Chicago | $2.000.000 |
| 7 | Ralph Sampson | Golden State | $1.960.000 |
| 8 | Larry Bird | Boston | $1.800.000 |
| 9 | Tom Chambers | Phoenix | $1.800.000 |
| 10 | Hakeem Olajuwon | Houston | $1.677.666 |