Kobe Bryant and Rashard Lewis share very little in common other than being filthy rich and playing in the NBA. One is a five-time NBA champion who is considered the best shooting guard to lace them up since Michael Jordan himself and one of the all-time greats. While Bryant’s $24.8 million in 2010-11 is a gargantuan sum of money to pocket in one season at least he’s earning the change, relatively speaking. Rashard Lewis on the other hand will take home more than $19 million this year and he isn’t quite holding up his end of the bargain. Sorry Rashard, but if your combined PPG, RPG, and APG do not equal the salary you take home there is a MAJOR problem!

I became curious about the top contracts in the NBA after hearing about the Gilbert Arenas-Vince Carter rumor and how their salaries matched up perfectly for a deal. While putting this list together I found myself screaming inside - thoughts like “Jump on that treadmill, Eddy Curry!” and “Really Jerry Sloan? Kirilenko deserves Kevin Garnett money?” jumped into my mind. Now, I understand that predicting the future is a tough thing to do and injuries, apathy, and coaching changes can significantly impact a player’s performance after his contract has been signed.

However, you don’t pay Andrei Kirilenko “Kevin Garnett money”. Ever.

Or Eddy Curry, for that matter.

That being said, I present to you the 50 highest salaries in the NBA for the 2010-11 season. Some of these figures might surprise you and cause you to throw your mouse at your laptop. I’m providing commentary for the top fifteen.

Oh, and I’m sure I don’t have to remind you that the numbers correspond to MILLIONS. If you had only played in today’s NBA, Mr. Russell…

(NOTE: Salaries have been rounded up/down by me and are courtesy of ShamSports.com)

**1. Kobe Bryant - $24.8 **

What does this money get you today from Kobe? An all-around effort each night of 26.7 points, 5.7 rebounds, and 4.6 assists and a chance at a title. Jordan was making $30 million per year in his final seasons in Chicago so even though these salaries are ridiculous I can’t find fault here.

2. Rashard Lewis - $19.6

Lewis has seen his scoring average drop for four consecutive seasons - from 22.4 with Seattle to today’s 12.3. There is also evidence that Rashard may be the worst rebounding power forward in the NBA right now. Not money well spent, Mr. Otis Smith.

3. Kevin Garnett - $18.8

KG has come back strong this year, currently averages 15.5 points and 9.2 boards for the Celtics, and remains the heart and soul of their awesome defensive schemes. 

4. Tim Duncan - $18.8

Hard to find fault in this all-time great pulling in the dough, especially after he posted a triple-double in a win over the Warriors this year. Always a pleasure to watch play.

5. Michael Redd - $18.3

Redd has played 51 games during the past three years and may never truly come back from his injuries. Redd had averaged over 22 points a night for four straight seasons before his knee woes mounted for the Bucks.

6. Pau Gasol - $17.8

Gasol is earning his money this year as the player most feel is the top PF in the game. When Andrew Bynum arrives Gasol will shift to his natural forward spot and should play better than ever, although his averages of 20.4 points and 11.9 rebounds aren’t too shabby right now.

7. Andrei Kirilenko - $17.8

Kirilenko will have pulled in more than $84 million since 2005 after his deal expires this coming summer and I’m pretty sure that his days on this list are over. Career averages of 12.2 points and 5.1 boards are not worthy of this salary, Andrei!

8. Yao Ming - $17.7

Of all the players on this list I feel for Yao and Redd more than the rest. Ming may never again be the player we loved watching during the past few seasons but I’m not losing hope. Truly worth the money if his health had cooperated with his talent.

9. Gilbert Arenas - $17.7

Arenas still puzzles me - he is still in his prime and has posted averages of 17.1 points and 5.1 assists so far, but to me his mediocre performances, with a few explosive moments thrown in, just don’t make sense. I know he is coming back from injury but that was some time ago. Arenas is a player that really needs a fresh start elsewhere if that opportunity presents itself.

10. Zach Randolph - $17.7

Randolph has been productive so far this season, averaging 16.7 points and 11.6 boards, but his defense is suspect and he has been somewhat of a distraction by voicing his desire for an extension during the season. I’m not sure if he is in the driver’s seat this time.

11. Vince Carter - $17.5

You could’ve been a legend Vince, but we both know that “could’ve and should’ve” are not indicators that you deserve this high of a salary, my friend. Even Rick Fox once averaged 15 points, 5.6 boards, and 4.6 assists so why can’t you now? You’re better than you show each night, which is too bad.

12. Dirk Nowitzki - $17.3

Dirk is continuing to perform at a high level and, barring injury, I see him continuing at this pace until his new extension runs out. Nowitzki is posting 24.8 points and 7.9 boards per outing, all numbers that match up well with his career bests. Now go out there and win a title!

13. Carmelo Anthony - $17.1

Anthony is nearning the end of his first major contract and is angling for a new, insanely-rich one that will probably place him in a new uniform. Averages of 23.2 points and a career-high 8.3 boards make you a deserving candidate, regardless of whether I approve of your subtle trade demands.

14. Amare Stoudemire - $16.5

Stoudemire received a max deal with the intention of lifting the Knicks back into contention and so far, so good. While their schedule has been soft lately every win counts, and winning seven out of eight isn’t all that bad. Amare brings home the dough averaging 24.1 points and 8.6 boards.

15. Kenyon Martin - $16.5

When Martin signed this contract he was an absolute beast. Now? He’s perpetually injured and a dreaded “expiring contract” that will probably be dangled as trade bait by February considering he has yet to suit up this year. He’s worked hard to come back but even he knows that his days making this kind of money are over.

THE BEST OF THE REST

  • Joe Johnson - $16.3 (This guy will be the top paid player soon - scary stuff.)

  • Elton Brand - $15.9 (Brand has made a comeback of sorts this season but still not playing to his contract.)

  • Chris Paul - $14.9 (The standard for PGs in today’s NBA - you are worthy of your riches.)

  • Deron Williams - $14.9 (Extremely close to Paul in sharing top PG honors. Just posted a 16 dime, 0 turnover performance against Indiana!)

  • LeBron James - $14.5 (LeBron being this low on the pay-scale is almost a crime, although he did choose his financial destiny.)

  • Chris Bosh - $14.5 (Bosh is simply not a maximum-level player. Go ahead and smirk if you like.)

  • Carlos Boozer $14.4 (The Bulls can only hope this guy delivers his normal All-Star production when he returns)

  • Jason Richardson - $14.4 (The former dunk champ can fill it up from long range - but so can J.J. Redick)

  • Peja Stojakovic - $14.3 (What in the world has happened to you, Peja?!)

  • Dwyane Wade - $14.2 (Same scenario as LeBron. I hope it turns out to be worth it for you both.)

  • Paul Pierce - $13.9 (Way to be a Celtic your whole career, my friend. We appreciate you.)

  • Andrew Bynum - $13.7 (If he returns to form he’ll be worth the money and L.A. will be one scary foe)

  • Rudy Gay - $13.6 (Gay has surprised me this season - his averages of 21.2 points and 6.6 boards are career-highs)

  • Brandon Roy - $13.6 (Knee troubles may hamper Roy for the rest of his career - Portland certainly has terrible luck injury-wise)

  • Tony Parker $13.5 (When Parker is at his best he is deserving of his monstrous salary. The Spurs’ excellent start this year is a great indicator)

  • Antawn Jamison - $13.4 (We should have known that father time would finally catch up with you)

  • Sam Dalembert - $13.4 (Up for auction, folks! Big man who averages 22 minutes and 4.6 points for JUST $13 million! Any takers? Anyone?)

  • Chauncey Billups - $13.2 (Mr. Big Shot may be looking at a new home come the Feb. deadline but is producing as well as ever.)

  • Baron Davis - $13.0 (Stop throwing the ball to the other team! Oh, and stay in shape!)

  • Al Jefferson - $13.0 (Big Al looks to have been a wise investment thus far for the division-leading Jazz)

  • Tyson Chandler - $12.6 (Anchoring the middle of the Mavs’ newly-effective defense)

  • Richard Hamilton - $12.5 (Hamilton is shooting an abysmal .395 from the floor and averaging just 12.8 points as trade rumors loom)

  • Andre Iguodala - $12.3 (The 76ers are struggling mightily and need Iguodala to rise out of his offensive slump)

  • Troy Murphy - $11.9 (I need an explanation from you, Mr. Murphy, on your horrendous shooting this season. To the office!)

  • Marcus Camby - $11.8 (I don’t think Camby is human - his per-minute production remains as stellar as always despite his advancing age.)

  • Chris Kaman - $11.8 (The Clippers could sure use your old 20/10 self right about now.)

  • Manu Ginobili - $11.8 (An MVP-caliber season for the now-starting Manu - we always knew you had it in you!)

  • Josh Smith - $11.7 (An all-around masterpiece at his best and will be in more demand now that Joe Johnson will be out for awhile)

  • Emeka Okafor - $11.5 (Not worth the contract but an effective rebounder and defender for the Hornets)

  • Luol Deng - $11.3 (A nice comeback season for Deng as the Bulls are displaying themselves as contenders in the East)

  • LaMarcus Aldridge - $11.2 (If you go down with an injury Mr. Aldridge I think the Blazers might be scouring the waiver-wire.)

  • Eddy Curry - $11.2 (You disgust me…)

  • Tayshaun Prince - $11.1 (We all still remember that block on Reggie Miller in the postseason, Tayshaun. That swat was worth the value of your contract alone!)

  • Monta Ellis - $11.0 (Awesome season so far for the former 2nd round draft pick and moped-driving extraordinare. Keep it up!)

  • Andrew Bogut - $11.0 (Glad to see you back from that awful injury you sustained last year. Now if your team could just stay above water.)

Do you see Steve Nash up here, folks? Nope - he makes “just” $10.3 million this year, less than the distinguished Eddy Curry, Troy Murphy, and Sam Dalembert.

Labor troubles, anyone?

Up next: The LOWEST salaries in the NBA this season.