Reform Scotland highlighted the difference in pay as part of a call to curb bumper salaries and make the system more 'transparent'.It shows that 39 people earn more than a cabinet secretary and 15 earn more than First Minister Alex Salmond, who is on just over £140,000.
Robert Calderwood, boss of NHS Greater Glasgow and Clyde, earns around £190,000. almost double that of Finance Secretary John Swinney.
The highest earning chief executive is at Scottish Water where the salary range reaches £240,000.
Alison Payne, research director for Reform Scotland, said: "It is difficult to argue that any public sector salary should be higher than that of the person running Scotland."