NEW YORK — Baseball commissioner Bud Selig made more than all but three of his sport's players in 2007.

Selig received a raise of about $3 million to nearly $17.5 million that year, according to Major League Baseball's latest tax return.

His compensation was listed at $17,470,491 for the 12 months that ended Oct. 31, 2007, according to the return, which is available at guidestar.org. That was up from $14,515,071 in the prior 12 months.

MLB's contribution to Selig in its benefit plan was $461,540, an increase from $400,999 in the previous return. He got $422,590 in expense account and other allowances, up from $140,603 in the previous fiscal year.

Selig's pay was first reported by the Sports Business Journal.

In 2007, the only players who received higher cash compensation were a trio of the Yankees: Alex Rodriguez at $23 million (plus $4 million deferred), Derek Jeter at $22 million (including a $2 million payment as part of his signing bonus) and Jason Giambi at $21.5 million (including a $500,000 payment as part of his signing bonus). Roger Clemens fell just short at $17,442,637.

Selig took over as acting commissioner in September 1992 and was elected permanently in July 1998. His current term runs through 2012.

For the second straight tax year, baseball's return did not list compensation for other top officials, such as chief operating officer Bob DuPuy, and executive vice presidents Rob Manfred, John McHale Jr., Jonathan Mariner and Jimmy Lee Solomon.

The IRS form appears to require the disclosure of compensation for officers, directors and trustees.