These are the 2008 MLS players that have the highest annual salary outside of the league's Designated Players. (Not Including "Grandfathered" players, Landon Donovan and Carlos Ruiz.)
$430,000 - Christian Gomez (COL)
$400,000 - Duilio Davino (DAL)
$375,000 - Guillermo Barros Schelotto (CLB)
$350,008 - Taylor Twellman (NE)
$337,300 - Laurent Robert (TOR)
$330,000 - Carl Robinson (TOR)
$325,000 - Shalrie Joseph (NE)
$324,999 - Dwayne DeRosario (HOU)
$318,000 - Pablo Mastroeni (COL)
$313,125 - Luciano Emilio (DC)
These are the "Guaranteed Compensation" numbers.
For me, Carl Robinson is the most out of place player on that list. Many of these players have been league MVP's or are at least MVP caliber players. It remains to be seen if Laurent Robert and Duilio Davino will be worth their high salaries.
I thought Amado Guevara might make this list. He isn't listed in the salaries yet but this Soccer America article mentions he'll make about $250,000. If John Carver and Mo can keep him on track, Toronto seems to have made a great deal signing the former league MVP.
Just for the sake of comparison
Minimum salary in:
NHL $475,000
NBA $427,163
MLB $390,000
NFL $285,000
MLS Salaries taken from the MLS Players Union Website
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