| Pos. | Jugador | Equipo | Salario |
|---|---|---|---|
| 1 | Magic Johnson | LA Lakers | $2.500.000 |
| 2 | Moses Malone | Philaldelphia | $2.145.000 |
| 3 | Kareem Abdul-Jabbar | LA Lakers | $2.030.000 |
| 4 | Larry Bird | Boston | $1.800.000 |
| 5 | Jack Sikma | Seattle | $1.600.000 |
| 6 | Julius Erving | Philaldelphia | $1.485.000 |
| 7 | Patrick Ewing | New York | $1.250.000 |
| 8 | Ralph Sampson | Houston | $1.165.000 |
| 9 | Mitch Kupchak | LA Lakers | $1.150.000 |
| 10 | Otis Birdsong | New Jersey | $1.100.000 |