i think that is pretty fair......................that has always been one of the things george steinbrenner of the yanks always had with the luxury tax in baseball.....................he would give the lesser teams money and they would pocket it and not put it into payroll or teams interest.i know baseball and football are very different and baseball does not have a mininum salary a team must spend,but its is still the same basic principal.i love the bills and i think the high revenue teams shouldn't be able to spend big money that the small market teams cannot afford to do like..................buying the elite coaches and and having all the scouts....i just think over a hundred million dollar payroll is alot of money.and 7 million dollar a year esculators can hurt a small market team,but it is fair if you dont spend it all that you dont get a sort of rebate either lol.go bills in'06