Special thanks to Fangraphs and Cot's Baseball Contracts.
First, we'll look at the most overpaid... all figures in millions (salary / value / net loss)...
C: Kenji Johjima, Mariners, s: $8 / v: $1.4 / nl: $6.6
1b: Todd Helton, Rockies, s: $16.6 / v: $7.5 / nl: $9.1
2b: Alexi Casilla, Twins, s: $0.4275 / v: (-$6.2) / nl: $6.6275
SS: Alex Gonzalez, Reds, s: $5.375 / v: (-$3.6) / nl: $8.975
3b: Alex Rodriguez, Yankees, s: $32 / v: $10.8 / nl: $21.2
LF: Alfonso Soriano, Cubs, s: $16 / v: $1.6 / nl: $14.4
CF: Gary Matthews Jr, Angels, s: $10 / v (-$5.7) / nl: $15.7
RF: Jose Guillen, Royals, s: $12 / v: (-$7.8) / nl: $19.8
SP: Oliver Perez, Mets, s: $12 / v: (-$2.5) / nl: $14.5
RP: Brad Lidge, Phillies, s: $11.5 / value (-$3.6) / nl: $15.1

Now, let's look at the most underpaid "team" of 2009... again, figures in millions (salary / value / net gain)...
C: Joe Mauer, Twins, s: $10.5 / v: $21.3 / ng: $10.8
1b: Adrian Gonzalez, Padres, s: $3 / v: $16.3 / ng: $13.3
2b: Ben Zobrist, Rays, s: $0.4159 / v: $24.2 / ng: $23.7841
SS: Marco Scutaro, Blue Jays, s: $1.1 / v: $18.8 / ng: $17.7
3b: Evan Longoria, Rays, s: $0.55 / v: $20.4 / ng: $19.85
LF: Nyjer Morgan, Nationals, s: $0.4115 / v: $17.3 / ng: $16.8885
CF: Matt Kemp, Dodgers, s: $0.465 / v: $21.9 / ng: $21.435
RF: Justin Upton, D'backs, s: $0.412 / v: $17.5 / ng: $17.088
SP: Tim Lincecum, Giants, s $0.65 / v: $29.6 / ng: $28.95
RP: Jonathan Broxton, Dodgers, s: $1.825 / v: $9.8 / ng: $7.975

Feel free to add thoughts to our comments section. What does this show us? Anything? Who's the biggest disappointment? (Soriano? Lidge?) Biggest pleasant surprise? (Zobrist?) Our methodology of coming up with this list is anything but scientific? Are there any players that should have been mentioned that weren't?
As the great Tony Kornheiser says on PTI, "Over/Under is over!"
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