Three Brooklyn Nets on "most overpaid" list? Are you surprised?

Lists, lists and more lists.

The latest?  The annual list of most overpaid NBA players, as written by Sean Deveney and as based on "science," that is a weighted balance involving money, player efficiency ratings and win shares, "win shares being an estimated number of wins to which the player contributes."

And as expected from a team with a $94 million payroll and a luxury tax bill projected at $32 million, the Nets have three representatives on the top 10, based on this "less subjective" measure.  Joe Johnson at No. 2, ahead (behind?) Amare Stoudemire, Deron Williams is No. 6 and Kevin Garnett is No. 9.  These rankings are not based on how much players are owed in multiple year deals, just this season's number.

Of the seven-time All-Star, aka Joe Jesus, aka Joe Johnson, Deveney writes... "While he has established himself as a solid, all-around player who can handle either guard position and even chip in at small forward, he has not quite been able to carry the weight of his salary."  Johnson will make $23.2 million.

Deveney reminds fans how far D-Will has fallen, noting, "He has dropped a long, long way since then, in part because of injuries and in part because … well, no one is sure. Conditioning? Coaching? Wear and tear? Whatever the reason, Williams has had a swift decline..."  Williams will make $19.8 million.

And KG, who makes $12 million, he adds, "Lionel Hollins has already said that Garnett will start at power forward for the Nets this year, but for Brooklyn’s sake, that will be on a limited-minutes basis."

Most overpaid?  Kendrick Perkins.  Also on the list: Gerald Wallace.

• NBA's most overpaid: A less subjective approach to salary - Sean Deveney - Sporting News