DON McDERMOTT / PVT David Einhorn of New York was in third place going into Tuesday's play in the 37th World Series of Poker at the Rio Casino-Hotel in Las Vegas. Whatever he wins will be donated to the Michael J. Fox Foundation for Parkinson's Disease. Advertisement

LAS VEGAS - The final nine players - the championship table - was decided at the record-laden 37th World Series of Poker Tuesday at the Rio Casino-Hotel here. Today is a much-needed day off for those final nine players, each of whom is guaranteed to leave the tournament as millionaires.

Play resumes at noon Thursday.

The records: 8,773 men and women who paid $10,000 each ... a jackpot of $82.5 million .... 873 players in the money ... and a winner's share of $12 million. The previous highs: 5,619 players, $52 million, 560 cashes and the $7.5 million that was earned by champion Joseph Hachem of Australia, all in the 2005 tournament.

The final 27 players, who went into action Tuesday, were decided Monday. They were:

Jamie Gold, Malibu, Calif., $13 million in chips;

Erik Friberg, Stockholm, Sweden, $7,753,000;

David Einhorn, Rye, N.Y., $6,905,000;

Rhett Butler, Rockville, Md., $6,400,000;

Dan Nassif, St. Louis, Mo., $5,430,000;

Michael Binger, Atherton, Calif., $5,275,000;

William Thorsson, Sweden, $3,765,000;

Jeffrey Lisandro, Salerno, Italy, $3,750,000;

Kevin Aaronson, Mission Viejo, Calif., $3,670,000;

Doug Kim, Hartsdale, N.Y., $3,595,000;

Richard Lee, San Antonio, Texas, $3,275,000;

John Magill, Ireland, $3,275,000;

Allen Cunningham, Las Vegas, $2,650,000;

Leif Force, Tallahassee, Fla., $2,265,000;

Kevin O'Donnell, Scottsdale, Ariz., $2,130,000;

Prahlad Friedman, Los Angeles, Calif., $1,850,000;

Eric Lynch, Olathe, Kansas, $1,785,000;

Lee Kort, Los Angeles, $1,700,000;

Rob Roseman, Miami, Fla., $1,685,000;

Fred Goldberg, Hollywood, Calif., $1,611,000;

Dustin Holmes, Atlanta, $1,210,000;

Sirous Jamshidi, Philadelphia, $1,190,000;

Luke Chung, Atlanta, $1,100,000;

Paul Wasicka, Westminster, Colo., $700,000;

Siddarth Jain, Los Angeles, $675,000;

Mark Garner, Little Rock, Ark., $635,000;

Richard Wyrick, Lake Mary, Fla., $570,000.

The final 12 players Tuesday became millionaires. The payoffs were $12 million for first; $6.1 million for second; $4.1 million for third; $3.6 million for fourth; $3.2 million for fifth; $2.8 million for sixth; $2.3 million for seventh; $1.9 million for eighth and $1.5 million for ninth. The 10th-, 11th- and 12th-place finishers each received $1,154,527.

For players 13th through 15th, the payoff was $907,128. For 16, 17, and 18, it was $659,730. For 19th through 27th, the reward was $494,797.

Whatever Einhorn wins is destined for a charity. A New York hedge-fund manager, Einhorn will donate his earnings to the Michael J. Fox Foundation for Parkinson's Disease.

Gold is a former talent agent, who plays poker almost exclusively now. Monday, his day ended with a $100,000 loss. Friberg, on the other hand, netted $185,000. Lee made the most dramatic jump, earning $1,525,000 Monday.

Cunningham, a Las Vegan who is one of professional poker's most successful players and winner of four WSOP gold bracelets in his career, netted $350,000 Monday. Roseman's total increased $585,000.

Going into play for the first time ever Monday, a $100,000 chip - mint green and chocolate - was used. Ten chips equal $1 million, and with $82,512,162 in play on the final table today, conserving space will be of the essence.

NOTES - Jose Humberto Brenes was knocked out of the tournament Monday; the talented poker pro earned $329,865 for his 36th-place finish. Annie Duke, the 2004 WSOP tournament of champions winner, was the last of 270 women to be eliminated; she finished 88th and received $51,129. Hachem was ousted over the weekend, with the defending champion finishing 238th and receiving $42,882.