關鍵字: 球員薪資、最小平方法 ;Abstract NBA(National Basketball Association) is the best professional basketball organization in the world. It is also one of professional sport league with more population and well marketing condition. The purpose of this article is mainly investigating the salary difference between basketball players in NBA. What we want to figure out is a player can earn more yearly with aging，performance and other factors. According to Basketball Reference，one of US basketball data website，players who get high attention by fans and media can earn more munificent payroll than others. For instance，Kobe Bryant(Los Angeles Lakers), Stephen Curry( Golden State Warriors)，and so on. These two players are satisfied with what we previously mention. The reason why they can get a great deal of money is that their performances are on top rank in the league，and they have big impact on their team. So the owner of the franchise is willing to pay more on players like them so as to maintain its competition in the league. This essay uses a data which contains thirty teams in recent ten years. Combined with OLS statistic method，it shows that salary high or low is related with players′ situation or not；moreover，different positions should take in consideration yearly. Last，other factors(race、all star game selection，etc) put in the model to proof players′ salary is affected directly by these variables via a fit statistic model. Finally，the empirical results show that nationality，all star selection，performance，and field goal percentage have a big impact on players′ salary. But race does not have an influence on it. Among all the independent variables，ASG has the most influence on the model，which points out a player becomes an all star in the league，he can earn more payroll than that does not have a chance to participate all star game. Keywords: player salary；OLS statistic method
