The following list shows the annual salaries of J.League Gamba Osaka players in 2017.
| No. | Player | Salary, Yen | $ | Euro | Age | Pos. |
| 7 | Yasuhito ENDO | 150,000,000 | 1,374,000 | 1,280,100 | 37 | MF |
| 15 | Yasuyuki KONNO | 100,000,000 | 916,000 | 853,400 | 34 | MF |
| 9 | ADEMILSON Braga Bispo Junior | 80,000,000 | 732,800 | 682,720 | 23 | FW |
| 1 | Masaaki HIGASHIGUCHI | 70,000,000 | 641,200 | 597,380 | 31 | GK |
| 25 | Jungo FUJIMOTO | 60,000,000 | 549,600 | 512,040 | 33 | MF |
| 10 | Shu KURATA | 50,000,000 | 458,000 | 426,700 | 28 | MF |
| 5 | Daiki NIWA | 42,000,000 | 384,720 | 358,428 | 31 | DF |
| 4 | Hiroki FUJIHARU | 40,000,000 | 366,400 | 341,360 | 28 | DF |
| 3 | FABIO Aguiar da Silva | 38,000,000 | 348,080 | 324,292 | 28 | DF |
| 22 | OH Jae Suk | 35,000,000 | 320,600 | 298,690 | 27 | DF |
| 14 | Koki YONEKURA | 31,000,000 | 283,960 | 264,554 | 29 | DF |
| 8 | Yosuke IDEGUCHI | 25,000,000 | 229,000 | 213,350 | 20 | MF |
| 20 | Shun NAGASAWA | 25,000,000 | 229,000 | 213,350 | 28 | FW |
| 6 | KIM Jungya | 23,000,000 | 210,680 | 196,282 | 29 | DF |
| 2 | Genta MIURA | 20,000,000 | 183,200 | 170,680 | 22 | DF |
| 39 | Jin IZUMISAWA | 16,000,000 | 146,560 | 136,544 | 25 | MF |
| 18 | Yosuke FUJIGAYA | 13,000,000 | 119,080 | 110,942 | 36 | GK |
| 24 | Haruya IDE | 12,000,000 | 109,920 | 102,408 | 23 | MF |
| 19 | Ryota SUZUKI | 10,000,000 | 91,600 | 85,340 | 23 | GK |
| 13 | Hiroto GOYA | 7,000,000 | 64,120 | 59,738 | 23 | FW |
| 16 | Ken TAJIRI | 6,000,000 | 54,960 | 51,204 | 23 | GK |
| 38 | Ritsu DOAN | 6,000,000 | 54,960 | 51,204 | 18 | MF |
| 23 | Shogo NAKAHARA | 5,000,000 | 45,800 | 42,670 | 23 | MF |
| 35 | Ryo HATSUSE | 5,000,000 | 45,800 | 42,670 | 19 | DF |
| 36 | Mizuki ICHIMARU | 5,000,000 | 45,800 | 42,670 | 20 | MF |
| 26 | Naoya SENOO | 4,800,000 | 43,968 | 40,963 | 20 | MF |
| 27 | Yuto MORI | 4,800,000 | 43,968 | 40,963 | 22 | MF |
| 28 | Shota YOMESAKA | 4,800,000 | 43,968 | 40,963 | 20 | MF |
| 29 | Hiromu KORI | 4,800,000 | 43,968 | 40,963 | 19 | FW |
| 30 | So HIRAO | 4,800,000 | 43,968 | 40,963 | 20 | FW |
| 31 | Mizuki HAYASHI | 4,800,000 | 43,968 | 40,963 | 20 | GK |
| 32 | Hiroki NODA | 4,800,000 | 43,968 | 40,963 | 19 | DF |
| 37 | Akito TAKAGI | 4,800,000 | 43,968 | 40,963 | 19 | FW |
| 33 | Kazunari ICHIMI | 3,800,000 | 34,808 | 32,429 | 19 | FW |
| 34 | Takahiro KO | 3,800,000 | 34,808 | 32,429 | 19 | MF |
| 40 | Ryotaro MESHINO | 3,800,000 | 34,808 | 32,429 | 18 | FW |
| 42 | BAE Sooyong | 3,800,000 | 34,808 | 32,429 | 18 | DF |
| 44 | Reo TAKAE | 3,800,000 | 34,808 | 32,429 | 18 | MF |
Source is Sakamane. www.soccer-money.net/team/in_team.php
MF, Endo
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