Alex Gallardo, File, Associated Press

NEW YORK — San Francisco Giants ace Tim Lincecum headed 142 players filing for arbitration on Friday and is set to ask for a record salary when figures are exchanged next week.

The two-time NL Cy Young Award winner made $13.1 million last season, completing a two-year deal worth $23.2 million.

The highest figure ever asked for in arbitration is $22 million, submitted by Houston pitcher Roger Clemens in 2005 after he became a free agent and accepted arbitration. Among players with less than six years of major league service, the high of $18.5 million has been held by Yankees shortstop Derek Jeter since 2001.

San Francisco figures to give Lincecum the highest offer for an arbitration player, topping the $14.25 million the Yankees submitted for offered Jeter.

Others set to swap figures Tuesday include NL Cy Young winner Clayton Kershaw and Dodgers teammate Andre Ethier, Philadelphia pitcher Cole Hamels, World Series star Mike Napoli of Texas and Cubs pitcher Matt Garza.

Also in arbitration are three former free agents who accepted offers from their old teams: Boston Red Sox designated hitter David Ortiz, Milwaukee reliever Francisco Rodriguez and Toronto second baseman Kelly Johnson.

San Diego has the most players who filed with 11. The Chicago White Sox are the only team without any.