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At one point in his career he was. In fact, 6 out of the last 12 year, Garnett had been the highest paid player in the NBA (08-09, 07-08, 06-07, 03-04, 02-03, 01-02 and 2000-01). This is just his league salary, not endorsements (Adidas, gatorade ..etc.)
However Garnett is not the highest paid player for a single season. Michael Jordan was signed to a $33,000,000 contract for the 1997-98 season.
Garnetts highest single season salary was $28,000,000.
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