By Gresham Harkless

The matchup between the Miami Heat and the Dallas Mavericks in this year’s finals will not only be about two of this year’s best teams battling for an NBA Championship, but it will also be a battle between players with some of the highest salaries in the NBA. Though LeBron James, Dwayne Wade and Chris Bosh turned down an opportunity for a maximum salary to join forces to win a championship, they, along with Dirk Nowitzki, are still the highest paid athletes in the NBA.

Salary information courtesy of HoopsHype.com.

Dirk Nowitzki

$17, 278, 618

Nowitzki has been playing out of his mind this post season and owner Mark Cuban is shelling out a hefty sum to keep his German sharpshooter happy.

The recent downturn in the economy seemed to have hit nearly every industry.  However, the lucrative endorsement deals and salaries of these NBA players show no signs of shortage.  In fact, the 2010 NBA playoffs is putting some of the NBA top earners on display. These African-American top earners not only show breathtaking prowess on the floor, but also boast fortunes that afford them a luxury lifestyle outside of the arena. As the NBA finals approach their end, predictions on who will be the reigning unit in the bi-coastal rivalry between the Boston Celtics and LA Lakers are pouring in. Stepping outside of the heated debate, The Atlanta Post observes the teams through an economic lens to present the top 5 earners, based on annual salary, in the 2010 NBA finals.

5. Andrew Bynum

Team: L.A Lakers

Age: 22

Salary: $12.5 million

A relative newcomer to the game, Bynum is a player to watch – he shows great promise and has undeniable potential, but is currently hampered by a lack of consistency. Bynum’s performance has been marked by both flashes of greatness and moments of failure, but it’s already clear the next few years may bring much improvement and shape him into an excellent player. As a new player, Bynum doesn’t have lucrative endorsement opportunities like the other greats on this list, but if his game continues to improve, he’ll certainly attract the attention of companies seeking to put a fresh face on their marketing campaign.