Posted by Sabrina B. @gametimegirl

Measuring pay vs. performance is trickier for football than for other sports. Quarterback ratings and yardage numbers are useful, but statistics in the NFL trend toward systems and game plans more so than in other sports. A top cornerback may lack big stats because opposing offenses avoid throwing to his side of the field (the Jets’ Darrelle Revis, known as a top corner, picked off zero passes last season because he rarely saw the ball).

Explanation & results after the jump…

So picking the most overpaid requires a touch of subjectivity and some common sense. Going down the list of the NFL’s highest 100 salaries for 2011, Forbes.com focused on those whose career history is lacking not only statistically (QB passer ratings, etc.) but on those who haven’t consistently earned starting berths or who haven’t made All Pro despite collecting one of the top salaries in the game at his position. Base 2011 salaries were used, according to data kept by spotrac.com – not annual averages or one-time bonus payments.

The top five:

1. Mark Sanchez, New York Jets
2. Dunta Robinson, Atlanta Falcons
3. Alex Smith, San Francisco 49ers
4. Paul Soliai, Miami Dolphins
5. Owen Daniels, Houston Texans
• See more players

(Story Continues…)
WRITTEN BY Tom Van Riper, Forbes.com & FULL STORY HERE