ESPN.com: NFL - McNabb tops list of highest-paid NFL players

In a 2002 season when NFL salaries rose by 20 percent, to a record average of $1.316 million, there are 25 players with total compensation of at least $7.5 million and a dozen who will bank $10 million or more in so-called "actual total salary."

Big Money Men

There are 25 players listed by the NFL Players Association as making at least $7.5 million in "actual total salary" for the 2002 season. The total compensation is an aggregate of signing bonus, roster bonus, report bonus, workout bonus, likely to be earned incentives and base salary:

Player Team Comp.

QB D. McNabb Eagles $15,389,225

RB Curtis Martin Jets $13,503,600

OG Larry Allen Cowboys $13,002,520

QB David Carr Texans $11,960,000

WR Rod Smith Broncos $11,664,040

QB Jeff Garcia 49ers $11,600,000

DE M. Strahan Giants $11,401,980

CB Aaron Glenn Texans $11,343,360

OT Tarik Glenn Colts $11,300,000

LB Ray Lewis Ravens $10,525,000

RB M. Faulk Rams $10,200,000

DE J. Peppers Panthers $10,100,000

DE P. Kerney Falcons $9,560,000

QB Drew Bledsoe Bills $9,501,530

C Kevin Mawae Jets $9,125,068

CB Duane Starks Cardinals $8,600,720

OT Mike Williams Bills $8,237,500

OT Jason Fabini Jets $7,528,510

C Olin Kreutz Bears $7,527,970

LB J. Trotter Redskins $7,526,170

LB P. Boulware Ravens $7,525,000

QB Kerry Collins Giants $7,503,600

WR Marty Booker Bears $7,502,880

DT Bryant Young 49ers $7,500,360

WR Jimmy Smith Jaguars $7,500,000

The numbers are derived from various NFL Players Association salary documents obtained by ESPN.com. The term "actual total salary" is defined as including signing bonuses, workout bonuses, reporting bonuses and roster bonuses, "likely to be earned" incentives, and base salary.

Not surprisingly, Philadelphia Eagles quarterback Donovan McNabb, who on Sept. 27 signed a new 12-year contract that could be worth as much as $115 million, is the league's highest earner, at $15.389 million this season. McNabb received a $13.5 million signing bonus, and his base salary is $1,888,235.

For the purpose of identifying "actual total salary," signing bonuses are not prorated, as they are for assigning salary-cap values. The so-called future "option" or "buyout" bonuses, even those that are guaranteed, were not included in the NFLPA accounting.

What is surprising in the NFLPA survey is that offensive linemen make up the largest contingent at any position represented among the top 25 highest-paid players this year. There are six offensive linemen in the elite group -- three tackles, two centers and a guard -- compared to five quarterbacks.

The top 25 features 16 offensive players. Only two positions, tight end and kicker/punter, are not represented.

A record 65 players have total compensation of $5 million or more for '02. There are 31 players, also a record, making more than $7 million this year. The highest average per year over the course of a contract belongs to Bills quarterback Drew Bledsoe, at $12.1 million, according to the documents.

As would be anticipated, all but one of the players in the top 25 earned a spot there because of new contracts and huge signing bonuses. Among the veterans in the top group, only Bledsoe failed to sign a new deal during the 2002 calendar year, with his big payday coming last season.

Each of the other veterans either restructured an existing contract, usually converting scheduled 2002 base salary into upfront money, or agreed to a contract extension. Of that group, eight received eight-figure bonuses.

Thirteen of the top 25 contracts were completed since July; seven were consummated since the start of the season.

There are three rookies -- Houston quarterback David Carr, defensive end Julius Peppers of Carolina and Buffalo offensive tackle Mike Williams -- in the top 25. The three received signing bonuses averaging $9.08 million, and Carr, the top overall choice in the draft, received $10.92 million.

Seven franchises have at least two players among the top 25 in salary for 2002. Just one team, the New York Jets, has three players: tailback Curtis Martin, center Kevin Mawae and offensive tackle Jason Fabini. The three combine for $30.16 million in '02 actual total salary, and that certainly helps explain the Jets' league-high payroll of $87.789 million.