This week, Major League Soccer’s players’ union released the players’ salaries for 2013.

The list contained two numbers for each player, their base salary, as well as their guaranteed annual compensation. The base salary is exactly what it sounds like. The guaranteed annual compensation is each player’s base salary, plus any signing bonus they may have received, annualized over the length of the contract.

For our discussion, we will be using their base salaries only.

Using numbers broken down by Liviu Bird at the blog Sounder at Heart, the average salary for a goalkeeper in MLS is $85,504, the average salary for a defender is $110,661, the average salary for a midfielder is $128,631 and the average salary for a forward is $220,943.

Using those numbers as a basis, who are the most overvalued and undervalued players in MLS?

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