The Knicks, despite a league-high $125 million payroll, have the N.B.A.'s worst record, 20-54.

But this year nothing went right, even though the team had a league-high payroll of $61 million.

With a league-high $85.5 million payroll and a roster full of overpaid role players, their prospects for swift improvement are as unfavorable as their current 20-34 record.

Despite a league-high payroll of more than $80 million, Sather has been relatively unnoticed through four years of underachievement.

After firing Bryan Trottier last winter, Sather finished the schedule with an 11-10-4-3 record and a league-high payroll in excess of $80 million.

Why would Rivers leave that for the absurdly capped-out Knicks, who do not have enough to show for their league-high $85 million payroll?

Since taking over the Knicks' basketball operations in December 2003, Thomas has furiously and sometimes haphazardly reworked the roster, increasing the Knicks' league-high payroll to $125 million.

The Knicks, assembled by the team president, Ernie Grunfeld, with a league-high payroll of about $64 million, had been able to duck into the background until now.

The Yankees had a major league-high $180 million payroll in 2003 and will undoubtedly exceed that total by the time Steinbrenner is finished tinkering with the roster for next season.

The Knicks, whose league-high payroll will pass $130 million next season, had no such concerns.