Almost 80 staff working for Scotland's local authorities are earning more than £100,000 a year.
And with six councils not responding to a freedom of information request, the true figure could be higher still.
Figures obtained by the Conservatives show that 2,990 council officials earn more than £50,000.
Of the 77 on six-figure salaries, 11 of them work for Fife Council.
The highest-paid official in Scotland, according to the figures, works for Glasgow City Council and earns more than £150,000, while a further four - at South Lanarkshire, Fife, Highland and Aberdeen - earn over £140,000 a year.
Scottish Borders, Edinburgh and Dundee councils did not reply to the FoI request while Angus, Renfrewshire and East Renfrewshire refused to supply their figures.
Tory Central Scotland MSP Margaret Mitchell said: "An incoming Conservative Government would hold an emergency Budget within 50 days of taking office, which would include a one-year public sector pay freeze in 2011, although not affecting the one million lowest paid workers across the country.
"We need to ensure stability and this can be achieved through the creation of a more balanced economy."
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