According to Sports Illustrated, in the NFL for the 2008 season that would be Peyton Manning of the Indianapolis Colts who has a salary hit against the salary cap of $18,700,000. Tom Brady of the New England Patriots is second at $14,626,720.
The highest paid quarter back is J.J Watts. He is a well known football player.
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Carson Palmer, he gets 16.16M/year
Peyton Manning, whose salary with incentives is estimated at around $23 million.
The highest "base" salary (without incentives) is Mark Sanchez at $14,750,000.