The New York Jets, who spent lavishly in the last six weeks to re-sign three key players, have the NFL’s highest payroll at $87,343,231.

Pittsburgh, once criticized as unwilling to pay the big money necessary to retain star players, began the season with the NFL’s second-highest payroll, according to figures compiled by the NFL Players Association.

The Jets, who made the playoffs last season but are 1-3 this year, spent considerable money on signing bonuses because they signed a number of free agents and re-signed three of their best players. The Jets paid $49,349,330 to just 26 players, including running back Curtis Martin, wide receiver Wayne Chrebet and center Kevin Mawae, all of whom got huge contracts this year.

After finishing 13-3 last season, the Steelers moved to keep their team intact by signing most of their top players to long-term contracts. Their payroll is $85,069,621.

By contrast, the Philadelphia Eagles, 3-1 compared to the Steelers’ 1-2, paid only $7,569,550 in signing bonuses to 12 players before signing quarterback Donovan McNabb to a new contract last week. The deal included a $20.5 million signing bonus.

Starting quarterbacks have the highest average salary, $3,802,857. Wide receivers are the next highest paid at $2,083,017. Kickers have the lowest average, $686,889.