The following is a list of the NBA's top five highest salaried teams.  (And thanks to Hoopsworld.com for providing the data).

Hoopsvibe's quick call:  This list proves that the best team isn't always the one that spends the most money.

1.)  The Los Angeles Lakers - $102,256,438

Point and case.  The Lakers may have the largest payroll in the league but their current record is the worst on this list.  The organization kept busy this offseason and when they acquired both Dwight Howard and Steve Nash, it was looking like the purple and gold were the team to beat.  And indeed, they have been the team to beat.  Yes, it's still early in the season, but having won only three games with their expensive lineup is pretty embarrassing. Let's hope the recent hiring of Mike D'Antoni turns things around.

2.)  The Miami Heat - $87,595,822

It shouldn't come as much of a shock that the Heat are number 2 on this list.  They pretty much cleared out their books a few years ago to make sure there was enough cap space for Lebron James, Chris Bosh and Dwyane Wade to be on the roster.  And as it turns out, that was a good idea.  Micky Arison, Pat Riley and company made a good decision in doing so seeing that the Heat are the defending NBA Champions and are currently sitting at the top of their division.

3.)  The New York Knicks - $82,010,527

The Knicks could quite possibly be the surprise of the season so far.  J.R. Smith is posting career numbers, averaging 18.2 points per game.  Raymond Felton is averaging 14 points and 6.2 assists while Carmelo Anthony's 26.8 ppg leads the league in scoring.  As a result, they're 5-0; all the while Amare Staudemire has been on the bench with knee injury.  Who knows if they'll keep it up, but it will certainly be interesting to see how they play with Amare back in the lineup.

4.)  The Brookyln Nets - $83,511,726

The NBA's newest team are 4-2 to start the season.  They have a new stadium in the Barclays Center and with Deron Williams, Brooks Lopez, Kris Humphries and Joe Johnson on their payroll, they certainly have a few expenses.  But if they continue to win games, those expenses most likely won't be much of an issue.

5.)  The Memphis Grizzlies - $77,098,154

I was pretty surprised when Memphis came in at #5 on this list.  I would have thought Boston, or San Antonio, or even Oklahoma City would have been ahead of the Grizz.  Then again, they do have Rudy Gay, Zach Randolph and Marc Gasol on their roster.  Those three guys alone take up about $47 million of the payroll.  And for good reason; they combine for over 51 points per game.