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Key:
Player Option
Team Option
Qualifying Offer
Two-Way Contract
| Player | 2009-10 | |
|---|---|---|
| 1 |  Tracy McGrady | $23,239,562 |
| 2 |  Kobe Bryant | $23,034,375 |
| 3 |  Jermaine O'Neal | $23,016,000 |
| 4 |  Tim Duncan | $22,183,220 |
| 5 | $20,000,000 | |
| 6 |  Dirk Nowitzki | $19,795,714 |
| 7 |  Paul Pierce | $19,795,712 |
| 8 | $18,876,000 | |
| 9 | $18,776,860 | |
| 10 | $17,040,000 | |
| T11 |  Andrei Kirilenko | $16,452,000 |
| T11 | Pau Gasol | $16,452,000 |
| 13 | Kevin Garnett | $16,400,000 |
| T14 |  Yao Ming | $16,378,325 |
| T14 |  Amare Stoudemire | $16,378,325 |
| 16 | $16,300,000 | |
| 17 |  Gilbert Arenas | $16,192,080 |
| 18 |  Zach Randolph | $16,000,000 |
| T19 | $15,779,912 | |
| T19 |  Chris Bosh | $15,779,912 |
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