New York ? The Yankees’ pinstripes might as well be green.

Four of the top seven players on baseball’s salary list play in the Bronx, led by Alex Rodriguez at a record $27.7 million, according to a survey of contract terms by the Associated Press.

A-Rod is followed by Jason Giambi ($23.4 million) and Derek Jeter ($21.6 million), with Boston’s Manny Ramirez fourth at $17 million.

“I love being the highest-paid player in the game. It’s pretty cool,” Rodriguez said when he arrived at spring training, explaining the money allows him to do more charitable work. “You get crushed, but you know what? It’s pretty cool. I enjoy it.”

Colorado’s Todd Helton ($16.6 million) was fifth, and the Yankees’ Andy Pettitte was tied for sixth with the Los Angeles Angels’ Bartolo Colon at $16 million.

“We should make it. We’re the ones doing the entertaining,” said San Francisco Giants slugger Barry Bonds, 11th on the list at $15.5 million.

The Yankees’ opening-day payroll dropped slightly for the second straight season to $195.2 million from $198.7 million last year and a record $205.9 million in 2005.

Boston was next at $143.5 million – and that doesn’t include the $51.1 million fee the Red Sox paid the Seibu Lions for pitcher Daisuke Matsuzaka. The Yankees’ figure also didn’t include the $26 million they sent to the Hanshin Tigers for pitcher Kei Igawa.