MIAMI (CBSMiami) – The Miami Heat and the Los Angeles Lakers are the odds on favorites to play for the NBA championship next June and their payrolls are proof of that.

According to Hoopsworld, the Lakers and Heat both have three starting players in the top 10 player salaries for next season.

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Los Angeles will be spending the most with Kobe Bryant making $27,849,149; plus Dwight Howard making $19,536,360; and Pau Gasol making $19,000,000. All total, the Lakers will pay $66,385,509 for just those three players.

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The Heat’s version of the Big Three takes up the 8-10 spots on the highest paid players in the league. Chris Bosh and LeBron James both make $17,545,000 while Dwyane Wade will pull in $17,182,000. Combined, the Heat’s Big Three will make $52,272,000 in the 2012-2013 season.

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Teams in Los Angeles, New York, and Miami took up all of the top spots, with the exception of number two which went to Dirk Nowitzki of the Dallas Mavericks.