31.   The general managers are most immediately affected by the figures because club owners are constantly telling them to reduce their payrolls.

32.   The idea of the transition period is to give the clubs time to reduce their payrolls so that they could avoid taxes completely or at least significantly.

33.   The league itself does not deny its interest in having the highest-paying teams reduce their payrolls.

34.   The Marlins, which have been put up for sale by owner Wayne Huizenga, could be looking to reduce their payroll.

35.   The Pistons, the fourth team in the deal, were trying to reduce their payroll so that they could land a top-tier free agent next summer.

36.   The reason we did it was we have to reduce our payroll.

37.   The players believe the tax would be so onerous that clubs would reduce their payrolls to avoid paying it.

38.   Their chances of acquiring McGwire or Martinez would be better because Oakland and Seattle would like to reduce their payrolls.

39.   This issue has become particularly important to the union as the company reduces its payroll through layoffs.

40.   They will have to renounce certain players to reduce their payroll as much as possible to be a major player in the free-agent market.