Forbes is out with its annual survey of basketball franchises, and the Lakers roll in at No. 2, with a valuation of $560 million and operating income of $31.8 million. The team’s value is down 2 percent from last year (only four of the 30 franchises had declines in value). Also, Forbes compares the number of wins with the team’s payroll and the Lakers are well under the league average – and have been for the past three seasons. By the way, these team valuations have nothing to do with performance; the N.Y. Knicks remain number one, at $608 million, even though the team is in last place with a 7-16 record. The San Antonio Spurs, which won the NBA title last year, is number 10 with a value of $405 million. The Clippers rank 24th at $294 million. Here's the top 10:

TEAM VALUATION
1)NY Knicks - $608 million
2)Lakers - $560 million
3)Chicago Bulls - $500 million
4)Detroit Pistons - $477 million
5)Houston Rockets - $462 million
6)Dallas Mavericks - $461 million
7)Cleveland Cavaliers - $455 million
8)Phoenix Suns - $449 million
9)Miami Heat - $418 million
10)San Antonio Spurs - $405 million