Pittsburgh Penguins star Mario Lemieux, whose 1996-97 salary is listed at $11,321,429, tops a list of approximately 170 millionaires ready to skate into the new NHL season.

Lemieux won’t actually pocket all his millions this season since big chunks are set aside in deferred payments which will reduce the tax bite and give him a lucrative income after the turn of the century.

The NHL’s economy continues to show strength. Big new arenas with dozens of private boxes, TV deals and a lineup for expansion franchises all speak to higher revenues in the years ahead.

Salaries reflect this reality. They’ve been shooting up each year during the 1990s and the boom will continue, says player agent Don Meehan.

“I don’t think it’s surprising, given all of the changes in hockey both on the ice and at the corporate level,” Meehan says of the growing number of millionaires. “There are so many more avenues for revenues at the ownership level that these (salary) numbers are not surprising to me. And I don’t see salaries leveling off. In the last five years, the average salary has increased.”

The value of franchises in the 26-team league has skyrocketed in many cases.

“It wasn’t long ago that Marcel Aubut acquired the Quebec Nordiques for $18 million (Canadian funds) and they recently sold for $75 million U.S.,” Meehan said.

There will be 69 players earning $2 million U.S. or more this season. The Detroit Red Wings and the New York Rangers, with nine each, have the most millionaires on skates. xxxx? NHL’s top salaries 1. Mario Lemieux, Pittsburgh, $11,321,429. 2. Mark Messier, N.Y. Rangers, $6,000,000. 3. Wayne Gretzky, N.Y. Rangers, $5,047,500. 4. Pavel Bure, Vancouver, $5,000,000. 5. Pat Lafontaine, Buffalo, $4,600,000.