2. Los Angeles Lakers, $78.3 million payroll, $1.22 million per win ... This payroll makes sense to a team seeking the championship in a lucrative market. They can afford the salaries of Kobe Bryant ($21.3 million), Pau Gasol ($15.1 million) and Lamar Odom ($14.1 million), who happen, by no coincidence, to be their three best players. A luxury tax bill of $7 million awaits Jerry Buss, but he'll still make a fine profit, especially after the gate receipts come in from the home playoff games. Bryant will opt out either of the next two summers to sign an extension before the next collective bargaining agreement is expected to reduce max salaries, annual raises and overall length of contracts. Andrew Bynum's current $2.8 million escalates to $12.5 million next season to launch his new four-year deal, and Odom and Trevor Ariza are free agents this summer with Jordan Farmar to follow in 2010. But as long as Kobe is in town and the tickets are selling, the Lakers should remain in strong shape.