When it comes to the NFL's most lucrative contracts for the 2001 season, home is definitely where the big-money deals reside.

	Big ticket items
	According to NFL Players Association salary documents obtained by ESPN.com, there are 54 players who will earn $5 million or more in compensation for the 2001 season. The compensation figures listed reflect the total of a player's base salary for 2001 and all signing, reporting, roster and offseason workout bonuses. The figures do not reflect any performance bonuses or incentives that might be earned during the season:
	Pos.	Player	Team	Comp.
	QB	Brian Griese	Den	$13,054,560
	DT	Bryant Young	S.F.	$12,977,000
	RB	Corey Dillon	Cin	$12,900,000
	WR	Eric Moulds	Buf	$12,502,560
	DE	Jason Taylor	Mia	$12,035,500
	QB	Brett Favre	G.B.	$11,477,640
	WR	Randy Moss	Min	$10,610,000
	QB	Steve McNair	Ten	$10,505,120
	DT	Gerard Warren	Cle	$10,110,000
	CB	Ray Buchanan	Atl	$10,100,000
	OG	Leonard Davis	Ari	$10,094,416
	OT	Bob Whitfield	Atl	$10,050,000
	DE	Marcellus Wiley	S.D.	$9,504,160
	LB	Mo Lewis	NYJ	$9,500,000
	OT	Brad Hopkins	Ten	$8,982,120
	QB	Mark Brunell	Jac	$8,503,760
	LB	Derrick Brooks	Tam	$8,500,000
	LB	John Mobley	Den	$8,304,560
	OG	Pete Kendall	Ari	$7,754,800
	OG	Will Shields	Kan	$7,504,160
	FS	Darren Sharper	G.B.	$7,500,000
	QB	Brad Johnson	Tam	$7,255,120
	OT	Matt Lepsis	Den	$7,029,560
	DE	Michael Strahan	NYG	$7,005,120
	CB	Patrick Surtain	Mia	$6,776,000
	RB	Jerome Bettis	Pit	$6,740,000
	DT	Sean Gilbert	Car	$6,553,520
	DT	John Randle	Sea	$6,505,120
	C	Jeff Hartings	Pit	$6,503,200
	CB	Jason Sehorn	NYG	$6,500,000
	CB	Dewayne Washington	Pit	$6,253,120
	LB	Dwayne Rudd	Cle	$6,250,000
	QB	Drew Bledsoe	N.E.	$6,038,533
	WR	Cris Carter	Min	$6,000,000
	DT	Richard Seymour	N.E.	$6,000,000
	LB	Dexter Coakley	Dal	$5,951,200
	RB	Emmitt Smith	Dal	$5,853,200
	CB	Chad Scott	Pit	$5,850,000
	OG	Dan Neil	Den	$5,823,280
	QB	Vinny Testaverde	NYJ	$5,800,000
	CB	Aeneas Williams	Stl	$5,605,120
	QB	Elvis Grbac	Bal	$5,505,120
	DE	Kenny Holmes	NYG	$5,503,200
	DT	Darrell Russsell	Oak	$5,501,120
	OT	Ross Verba	Cle	$5,500,000
	DE	Trace Armstrong	Oak	$5,478,120
	RB	Ahman Green	G.B.	$5,420,560
	RB	Curtis Martin	NYJ	$5,368,000
	OT	Todd Steussie	Car	$5,250,000
	TE	Marcus Pollard	Ind	$5,175,000
	DT	Tony Williams	Cin	$5,103,840
	QB	Chris Chandler	Atl	$5,005,040
	DE	Joe Johnson	NOR	$5,000,000
	QB	Michael Vick	Atl	$5,000,000

According to NFL Players Association salary documents obtained by ESPN.com, there are 54 players whose total compensation for the 2001 campaign is at least $5 million. Of that group, a dozen players will earn $10 million or more this season. That number will almost certainly grow by one when Cincinnati Bengals first-round pick Justin Smith, the lone unsigned player from the '01 draft, agrees to terms.

Most of the highest-paid players either moved into or retained their status in the elite payroll group by remaining with their current teams. In fact, with the exception of first-round defensive tackle Gerard Warren of Cleveland, everyone in the top 10 is a veteran who either signed a new contract with his current team or restructured an existing deal.

There are five players who will earn more than $12 million each this season and that is believed to be a new record.

Topping the stratospheric tax bracket list is Denver quarterback Brian Griese, whose new six-year, $39 million contract will pay him $13,054,560 this season in compensation. The major portion of that total comes from a $12.6 million signing bonus, with the balance in his base salary ($450,000) and a modest workout bonus ($4,600).

Griese's compensation is about $3 million less than the 2000 leader, Baltimore Ravens offensive tackle Jonathan Ogden, who topped out at slightly more than $16 million. Griese was the NFL passing champion for the 2000 season.

"The focus anymore is on teams keeping their own best players, spending the money on the guys they know, instead of investing in (veteran) free agents," said Ralph Cindrich, the agent who negotiated Griese's blockbuster deal. "We had a situation that was right for us and right for the player. It made good sense for everyone. They wanted him there and he wanted to be there."

The union's recent report on player movement this spring, which indicated that a record-tying low 93 unrestricted free agents switched teams, demonstrate the increased emphasis both players and teams have displayed lately in maintaining the status quo. And the salary documents reflect the value in doing so.

Thirty-seven of the 54 highest-paid players for 2001 either re-signed with their incumbent team, extended existing contracts or restructured existing deals to help the franchise gain cap room. In the latter cases, teams simply converted part of the player's base salary into a signing bonus.

Just a dozen of the players in the group of 54 earned their status in free agency, by going to new teams. Veteran cornerback Aeneas Williams is the lone player in the assemblage to have been traded, from the Arizona Cardinals to the St. Louis Rams, who signed him to a three-year contract.

There are only four rookies - all first-round selections, of course - in the top group. Just two rookies, Warren and Arizona offensive guard Leonard Davis, rank among the players with compensation of $10 million or more. And Warren, the third overall choice in the draft, is the lone rookie in the top 10 earners, with a total compensation of $10.11 million.

A quirk in the collective bargaining agreement, which permitted team to prorate signing bonus over just six seasons instead of the usual seven years, contributed to the dearth of rookies among the highest-paid players. Most of the top draft choices were forced to split their signing bonus, taking a portion as an "option bonus" next spring, a maneuver forced by the system, but which blunted total 2001 compensation.

Warren, for instance, has a guaranteed option bonus for next spring. Davis, on the other hand, has an incentive he must earn.

The roster of big-money earners for this season also reflects a shift in priorities, with the quarterback position incredibly tied by offensive linemen for most members in the elite group. There are 10 quarterbacks and 10 offensive linemen. Other positions: defensive tackle (seven); defensive end and cornerback (six each); running back and linebacker (five apiece); wide receiver (three); tight end and safety (one each).

Len Pasquarelli is a senior NFL writer for ESPN.com.