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Who earns the highest percentage of his team’s payroll?

Tampa Bay Rays v Houston Astros

HOUSTON - JUNE 26: Carlos Lee #45 of the Houston Astros doubles off the left field wall in the third inning against the Tampa Bay Rays at Minute Maid Park on June 26, 2011 in Houston, Texas. (Photo by Bob Levey/Getty Images)

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Would you believe it’s Houston’s Carlos Lee?

Over at the Baseball-Reference blog, Neil Paine has listed the top 100 salaries as a percentage of a team’s payroll, and Lee holds an edge over Travis Hafner for first place.

Five players are earning more than 20 percent of their team’s payroll (salaries in millions):

1. Carlos Lee (Astros) - $19.0/$70.1 - 26.9%
2. Travis Hafner (Indians) - $13.0/$49.2 - 26.4%
3. Todd Helton (Rockies) - $20.3/$88.1 - 23.0%
4. Ichiro Suzuki (Mariners) - $18.0/$86.5 - 20.8%
5. Joe Mauer (Twins) - $23.0/$112.7 - 20.4%

Alex Rodriguez, the game’s highest-paid player comes in at No. 19. His $32 million salary accounts for 15.8 percent of the Yankees’ $202.7 million payroll.

The Red Sox stand out as being exceptionally well balanced. Their high earner, Josh Beckett, makes just 10.5 percent of their payroll ($17.0/$161.8), placing him 80th on the list. To put that in perspective, he accounts for a lower percentage of their payroll than Lyle Overbay does the Pirates or Randy Wolf does the Brewers.