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| Player | 1991-92 | |
|---|---|---|
| 1 |  Larry Bird | $7,070,000 |
| 2 |  Hot Rod Williams | $3,786,000 |
| 3 | Kevin McHale | $3,500,000 |
| 4 | Reggie Lewis | $3,340,000 |
| 5 | $3,250,000 | |
| 6 | $3,211,000 | |
| 7 |  Charles Barkley | $3,200,000 |
| 8 | $3,170,000 | |
| 9 | $3,139,000 | |
| 10 |  D. Wilkins | $3,100,000 |
| 11 | Robert Parish | $3,000,000 |
| 12 |  Isiah Thomas | $2,960,000 |
| 13 |  Benoit Benjamin | $2,875,000 |
| 14 | $2,844,000 | |
| 15 | $2,843,000 | |
| 16 | $2,770,000 | |
| 17 |  Ralph Sampson | $2,685,000 |
| 18 | $2,556,000 | |
| 19 |  Bernard King | $2,525,000 |
| 20 | $2,507,000 |
