| Pos. | Jugador | Equipo | Salario |
|---|---|---|---|
| 1 | Magic Johnson | LA Lakers | $2.500.000 |
| 2 | Moses Malone | Philadelphia | $2.125.000 |
| 3 | Larry Bird | Boston | $1.800.000 |
| 4 | Kareem Abdul-Jabbar | LA Lakers | $1.530.000 |
| 5 | Bill Walton | LA Clippers | $1.350.000 |
| 6 | Ralph Sampson | Houston | $1.300.000 |
| 7 | Mitch Kupchak | LA Lakers | $1.150.000 |
| 8 | Jack Sikma | Seattle | $1.149.000 |
| 9 | Otis Birdsong | New Jersey | $1.075.000 |
| 10 | Julius Erving | Philadelphia | $1.054.000 |