It is probably between JAL and Fedex right now. When UPS gets a new contract they will be as good or better than Fedex. A senior Fedex MD-11 skipper can make $300,000 per year.
Before 9-11 the argument for top paid U.S. pilots would still have had Fedex in it, but DAL 777 Captains were on top. USAirways A330 check airman were doing more than $300,000 as well, one or two reportedly around $400,000.
I've heard different stories about JAL Captains, maybe somebody can confirm or deny. Anywhere from $300,000 to $400,000.
Try this link for current U.S. pay scales:
http://www.airlinepilotcentral.com/c...section/11/91/
Typhoonpilot