Howard, the NBA rebounds leader with 15.6 a game, sets the pace among Eastern Conference centers and all players with 1,161,797 votes while Bryant ranks second overall, pacing Western Conference guards with 1,110,379 votes.
Top players from the East and West will meet on Feb. 26 at Orlando, Florida. Balloting ends January 31 with starters picked by fan voting to be revealed on February 2 and reserves named a week later.
Howard sets the East centers pace by more than a million votes over second-place Joakim Noah of Chicago at 141,683.
Miami playmaker LeBron James leads East forward with 972,580 votes with his 2008 US Olympic gold medal teammate Carmelo Anthony of the New York Knicks second on 779,945.
New York’s Amare Stoudemire is a distant third on 281,617.
Chicago’s Derrick Rose leads East guards with 1,040,210 votes followed by Miami’s Dwyane Wade at 972,015 with Boston’s Rajon Rondo a distant third at 394,672.
In the West, Lakers’ big man Andrew Bynum leads centers with 777,365 with Los Angeles Clippers middleman DeAndre Jordan a distant second on 214,883.
Bryant is followed in the West backcourt by Clippers guard Chris Paul on 835,026 with Spain’s Ricky Rubio of Minnesota a distant third on 248,423.
Oklahoma City’s Kevin Durant tops West forwards at 973,152 followed by Blake Griffin of the Clippers with 619,913 votes and German star Dirk Nowitzki of the reigning NBA champion Dallas Mavericks third on 354,434 and Spaniard Pau Gasol of the Lakers fourth on 327,596.