| Position | Player Name | Salary |
| B3 | Winner's | Jim King | $18,920,000 |
| DEF | * | Oakland | OAK | $1,000,000 | DEF | San Francisco | SF | $1,000,000 |
| K | Anderson, G | MIN | $1,910,000 | K | * | Hanson | DET | $1,430,000 |
| QB | * | Beuerlein | CAR | $1,020,000 | QB | Farve | GB | $3,150,000 |
| RB | * | Allen, T | NE | $1,230,000 | RB | Hill | STL | $890,000 |
| RB | * | James, Edgerrin | IND | $1,000,000 | RB | Staley, Duce | PHI | $1,180,000 |
| WR | * | Brown, Tm | OAK | $1,500,000 | WR | * | Morton | DET | $1,310,000 |
| WR | Schroeder, B | GB | $1,000,000 | WR | * | Scott | CIN | $1,300,000 |
| B4 | Stellers | Owen Mullen | $16,810,000 |
| DEF | Jets | NYJ | $1,000,000 | DEF | * | Pittsburgh | PIT | $1,000,000 |
| K | * | Elam | DEN | $1,700,000 | QB | Detmer | CLE | $1,070,000 |
| QB | * | Johnson, B | WAS | $1,400,000 | RB | * | Bettis | PIT | $2,220,000 |
| RB | Carter, T | NE | $1,000,000 | RB | * | Hicks, Skip | WAS | $700,000 |
| WR | Bailey | FA | $320,000 | WR | Hawkins | PIT | $640,000 |
| WR | Jefferson | NE | $1,400,000 | WR | * | Johnson, C | PHI | $1,140,000 |
| WR | * | Owens, T | SF | $1,490,000 | WR | * | Reed, J | MIN | $1,730,000 |
| C1 | Tequiza | Don Newcomb\Ed Pilato | $19,880,000 |
| DEF | Giants | NYG | $1,000,000 | DEF | * | Miami | MIA | $1,000,000 |
| K | Longwell | GB | $1,760,000 | K | * | Vanderjagt, M | IND | $1,480,000 |
| QB | McNair, S | TEN | $2,270,000 | QB | * | Warner, Kurt | STL | $1,000,000 |
| RB | * | George, E | TEN | $1,650,000 | RB | * | Taylor, Fred | JAC | $2,890,000 |
| RB | Wheatley | OAK | $300,000 | WR | * | Hayes, Donald | CAR | $1,000,000 |
| WR | Moore, Rb | ARI | $1,910,000 | WR | * | Smith, Rd | DEN | $1,380,000 |
| WR | Thigpen | TEN | $1,230,000 | WR | * | Westbrook | WAS | $1,010,000 |
| C2 | Stout | Mike Mullen | $17,120,000 |
| DEF | Atlanta | ATL | $1,000,000 | DEF | * | Dallas | DAL | $1,000,000 |
| K | * | Jackie, C | ARI | $1,000,000 | K | Kasay | CAR | $1,550,000 |
| QB | Chandler | ATL | $3,040,000 | QB | Hobert | NO | $1,000,000 |
| QB | * | Kitna, Jon | SEA | $1,000,000 | QB | McNabb, D | PHI | $1,000,000 |
| RB | * | Faulk | STL | $1,310,000 | RB | * | Huntley, R | PIT | $1,000,000 |
| WR | * | Carter, Cris | MIN | $1,360,000 | WR | Irvin | DAL | $1,630,000 |
| WR | * | Ismail, R | DAL | $870,000 | WR | * | Toomer, A | NYG | $360,000 |
| C3 | The Irish | Keith Husler | $19,060,000 |
| DEF | * | Seattle | SEA | $1,000,000 | K | * | Del Greco | TEN | $1,800,000 |
| QB | Blake | CIN | $1,000,000 | QB | * | Cunningham | MIN | $3,110,000 |
| RB | Hoard | MIN | $560,000 | RB | * | Martin | NYJ | $2,000,000 |
| RB | * | Murrell | ARI | $1,210,000 | TE | Coates | NE | $1,170,000 |
| WR | * | Anthony, R | TB | $880,000 | WR | Boston, David | ARI | $1,000,000 |
| WR | Jett | OAK | $1,410,000 | WR | Kennison, E | NO | $950,000 |
| WR | * | Shepherd | CLE | $1,100,000 | WR | * | Smith, J | JAC | $1,870,000 |
| C4 | Triple Threat | Chad Dunn\Kevin | $16,420,000 |
| Viereck |
| DEF | * | Kansas City | KC | $1,000,000 | DEF | San Diego | SD | $1,000,000 |
| K | Gramatica, M | TB | $1,000,000 | K | * | Hollis | JAC | $1,700,000 |
| QB | * | Grbac | KC | $710,000 | QB | Plummer, J | ARI | $2,540,000 |
| RB | * | Bennett, D | KC | $370,000 | RB | * | Dunn, W | TB | $1,790,000 |
| RB | Loville | DEN | $350,000 | WR | * | McCardell | JAC | $1,440,000 |
| WR | Moore, H | DET | $1,380,000 | WR | * | Muhammad, M | CAR | $770,000 |
| WR | Pickens | CIN | $1,170,000 | WR | * | Sanders, F | ARI | $1,200,000 |
| * Denotes all current Starters | 2 |