That's because Cot's doesn't include arbitration eligible players since those players technically haven't committed to salaries for 2010. No one actually knows what the Red Sox salary will be next year yet. We'll have to wait and see what arb eligible players they settle with and for how much money, and which they have to go to arbitration with, and how much money the players that go to arbitration make.
Unless the Sox dump part of Lowell's salary, or dump someone else's salary, their salary figures to be about $180 million.