SPANISH SOCCER GIANT FC Barcelona has had a disappointing season, failing to repeat as Champions League winner and facing an all but certain second-place finish in La Liga. But the team's underachieving results are not from a lack of spending. For the second straight year, Barcelona is paying its players the highest average salary in the world at $8.7 million. The findings were revealed in the second annual ESPN The Magazine/SportingIntelligence Global Salary Survey. Full results will be released in conjunction with The Magazine's Money Issue, on sale May 4. The poll encompassed 278 teams, 14 leagues, 10 countries, seven sports and 7,925 athletes. Total wages calculated: $15.7 billion.

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