ESPN.com: MLB - 2003 baseball payrolls

Baseball payrolls by average annual value as of July 15 (and reflecting the Yankees-Mets trade of July 16) as compiled by the commissioner's office for luxury tax purposes and obtained by The Associated Press.

Payrolls are for 40-man rosters and include averages of multiyear contracts plus $7,552,271 to cover health and pension benefits; clubs medical costs; insurance; workman's compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.

The projected luxury tax is assessed at a rate of 17 percent on the amount above $117 million. The actual luxury tax will be assessed on the final payroll after the season.

Team Payroll Tax

New York Yankees $180,322,403 10,764,809 New York Mets 116,253,927 0 Los Angeles 109,248,680 0 Texas 106,277,880 0 Boston 104,873,607 0

Atlanta 103,912,011 0 St. Louis 101,825,848 0 San Francisco 100,061,211 0 Philadelphia 95,338,704 0 Arizona 92,665,040 0

Seattle 92,268,063 0 Chicago Cubs 86,576,763 0 Anaheim 83,235,098 0 Houston 79,946,964 0 Colorado 78,738,492 0

Baltimore 75,502,154 0 Chicago White Sox 71,336,029 0 Minnesota 65,318,977 0 Cincinnati 65,083,196 0 Florida 63,281,152 0

Pittsburgh 62,314,723 0 Toronto 61,175,638 0 Detroit 59,006,941 0 Cleveland 58,108,824 0 San Diego 57,871,722 0

Oakland 56,596,691 0 Kansas City 48,475,322 0 Milwaukee 47,294,226 0 Montreal 45,853,889 0 Tampa Bay 31,660,602 0