$3-Million Club Has 100 Members : Baseball: Sandberg, Bonilla and Gooden top the list of 1993 salaries. Bonds ‘only’ 23rd.

There was only one baseball player making $3 million in 1990, Robin Yount. This season, there will be 100, according to a study of salaries by the Associated Press.

While the number of baseball millionaires dropped from 271 to 265, more players reached the multimillion level, and nearly one in seven will make $3 million or more. Those at $4 million rose from 22 to 36 and $5-million players increased from three to 12.

Ryne Sandberg of the Chicago Cubs is 1993’s highest-paid player at $6,475,000. Bobby Bonilla is second at $6.2 million and New York Met teammate Dwight Gooden is third at $5,916,667.

Barry Bonds of the San Francisco Giants, who has the highest average salary at $7,291,667, is only 23rd this year at $4,416,667 based on his $4-million salary and a prorated share of his $2.5-million signing bonus. Cecil Fielder of the Detroit Tigers is 29th at $4.2 million because his record $10-million signing bonus is prorated over the five years of his contract.

Players making $2 million or more rose by eight to 185. Salary totals for players include all guaranteed money attributed to 1993 and the prorated shares of signing bonuses, but not possible income from incentive bonuses.

Toronto has the most $4-million players with four: Joe Carter ($5.5 million), Jack Morris ($5,425,000), Roberto Alomar ($4,833,333) and Dave Stewart ($4.25 million).

Boston and the Mets have three each. The Red Sox are led by Andre Dawson ($4.85 million), Frank Viola ($4,833,333) and Roger Clemens ($4,655,250). Bonilla and Gooden were joined by John Franco ($4 million).

Kansas City and the New York Yankees have the most million-dollar players at 14 each. The expansion Colorado Rockies have the fewest with one: Charlie Hayes.

The average salary reached the million-dollar level for the first time last season at $1,028,667. It is hard to predict this year’s average because of the addition of the two expansion teams.

Totals might change slightly by opening day because of additional signings and releases. Jay Howell of Atlanta, currently on a minor league roster, would earn $1 million if he makes the Braves’ roster. Franklin Stubbs and Juan Agosto, both released from contracts that guarantee them more than $1 million in 1993, are nonroster invitees, Stubbs with Montreal and Agosto with San Diego.

Top Dollar A look at the top-paid players for 1993, a season in which 265 players will be making $1 million or more. Figures were obtained by the Associated Press from management and player sources. Figures include salaries and pro-rated shares of signing bonuses. For some players, parts of salaries deferred without interest are discounted to reflect present-day values.

* PLAYER, CLUB: SALARY Ryne Sandberg, Chicago Cubs: $6,475,000 Bobby Bonilla, New York Mets: 6,200,000 Dwight Gooden, New York Mets: 5,916,667 Barry Larkin, Cincinnati Reds: 5,700,000 Joe Carter, Toronto Blue Jays: 5,500,000 Greg Maddux, Atlanta Braves: 5,500,000 Cal Ripken, Baltimore Orioles: 5,500,000 Jack Morris, Toronto Blue Jays: 5,425,000 Chuck Finley, Angels: 5,300,000 Kirby Puckett, Minnesota Twins: 5,200,000 Danny Tartabull, New York Yankees: 5,050,000 David Cone, Kansas City Royals: 5,000,000 Andy Van Slyke, Pittsburgh Pirates: 4,950,000 Andre Dawson, Boston Red Sox: 4,850,000 Roberto Alomar, Toronto Blue Jays: 4,833,333 Frank Viola, Boston Red Sox: 4,833,333 Jose Canseco, Texas Rangers: 4,800,000 Will Clark, San Francisco Giants: 4,750,000 Tom Glavine, Atlanta Braves: 4,750,000 Jimmy Key, New York Yankees: 4,750,000