EDIT(1/19/2010): Included more parentheticals with Brewers offer/players request for arbitration.  The spreadsheet also reflects this.

Here is my most updated payroll.  I added Luis Cruz, and the Boggs question isn't relevant anymore after reading Gord Ash's comments.  My arbitration estimates are cited parenthetically:

C - Jonathan Lucroy - $425k
C - Wil Nieves - $775k
1B - Prince Fielder - $15.5M (arb 3)($14M)
2B - Rickie Weeks - $4.5M (arb 3) ($4.85M/$7.2M)
SS - Yuniesky Betancourt - $4M
3B - Casey McGehee - $450k
IF -  Craig Counsell - $1.4M
IF - Luis Cruz - $414k
LF - Ryan Braun - $4.288M
CF - Carlos Gomez - $1.5M (arb 2) ($1.75M)
RF - Corey Hart - $6.833M 
OF - Brandon Boggs - $414k 
OF - Chris Dickerson - $414k

SP - Zack Greinke - $13.5M
SP - Yovani Gallardo - $3.5M
SP - Shaun Marcum - $4.5M (arb 2) ($3.0/$5.0)
SP - Randy Wolf - $9.5M
SP - Chris Narveson - $414k

LR - Manny Parra - $1.2M (arb 1)($2.5)

RP - LaTroy Hawkins - $4.50M
RP - John Axford - $450k
RP - Kameron Loe - $1.25M (arb 1) ($1.75 EST; 1/21))
RP - Sean Green - $875k
RP - Zach Braddock - $414k
RP - Takashi Saito- $1.75M 

2011 commitments to others:

Trevor Hoffman (option buyout): $750k

David Riske (option buyout): $250k

Jeff Suppan (option buyout): $2M

Gregg Zaun (option buyout): $250k

Doug Davis (option buyout): $1M

Cash from Royals: -$2M

Cash from Mariners: -$1M

Total 2011 Payroll commitments: $84.141M