1. LeBron James (Heat): 2 years, $36.6 million
Here's your MVP. Actually, this is always your MVP, as long as he's playing 39 minutes a night, slapping up 27-8-8s, shooting 55 percent, playing four positions and defending the other team's best guy. Just stop. Stop bringing up anyone else. He's the greatest player in 20 years.
For the purposes of this column: If the NBA operated with an open market like baseball does, and teams could spend whatever they wanted without any real fear of the luxury tax, then LeBron would earn more than four times what he's making right now. You heard me … $75 million per season. That's not a misprint. The Lakers, Knicks and Nets would pay him that without blinking. Think of what you're getting: He drives up your courtside prices, your suite prices, your cable ratings (Miami's jumped 34 percent last season) and your sponsorship packages; he makes you the league's most relevant franchise; he guarantees you 10-12 playoff home games every year; and oh yeah, you might win a few championships, too.