The six-figure salaries of people working for organisations supported by public cash have been published.
The Scottish Government released a list of the nine people earning more than £150,000 a year in Scottish non-departmental public bodies (NDPBs) and public corporations.
The chief executive of Scottish Water is the highest paid person on the list.
Richard Ackroyd draws a basic salary of between £260,000 and £264,999 a year - not including any bonuses, pension or other benefits.
Barry White, chief executive of the Scottish Futures Trust, was second on the list. He is paid between £180,000 and £184,999.
Lena Wilson, the chief executive of Scottish Enterprise, was third with a salary of between £200,000 and £204,999. Six of the top nine earners worked for Scottish Water.
The publicly-owned company's chairman, Ronnie Mercer, whose appointment is ministerial, is paid between £90,000 and £94,999, for an average of two and a half days work a week.
The list was published at the same time as the UK Cabinet Office released its list of the 171 senior civil servants who earn £150,000 or more.
Scotland also has three Scottish Government civil servants who earn more than £150,000.
The Permanent Secretary to the Scottish Government, Sir John Elvidge, is paid between £160,000 and £164,999.
Dr Kevin Woods, the head of the Scottish Government's Health Department and chief executive of NHS Scotland, likewise earns between £160,000 and £164,999, while Stella Manzie, the director- general for Justice and Communities in the Scottish Government, earns between £150,000 and £154,999.
A Scottish Government spokesman said "every effort" was made to ensure that public sector pay was "affordable and sustainable".
He also said Finance Secretary John Swinney had written to NDPB and public corporation chief executives asking them to consider waiving their annual bonus.
They said: "We are facing a period of real financial constraint.
"Scottish Government Ministers have already shown a lead in pay issues by taking a pay freeze both last year and this.
"Our public sector pay policy for senior appointments, which covers chief executives of non-departmental public bodies (NDPBs), public corporations and, for the first time, NHS executives and senior managers, states there will be no basic award in 2010-11, reflecting the decision by Scottish ministers to impose a pay freeze.
"And Mr Swinney has written to NDPB and public corporation chief executives, who may have earned a bonus in respect of exceptional performance in 2009-10, asking them to consider waiving some or all of the payment.
"This information is being published in the same place for the first time in Scotland; however, most of it is already publicly available.
"Those appearing in this list who work for the Scottish Government or Scottish NDPBs is only around 3% of the total across the UK.
"It also should be noted that the majority of Scottish employees at NDPBs are at Scottish Water, the equivalent of which south of the border is in the private sector, so earners in this area will not appear on the UK-wide list."
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