Boston Celtics : SC = 30M$ - HC = 55.5M$
A. Croshere – K. Closs – B. Knight – R. Frahm – V. Page – P. Morlende ( RFA ) – M. Ginoboli – S. Randolph – B. Grant
Miami Heat : SC = -5M$ - HC = 17.5M$
AL. Digbeu – P. Podkolzin – M. Moore – V. Yarbrough – B. Bowen
New Jersey Nets : SC = -9.5M$ - HC = 13M$
N. Krstic ( RFA ) – E. Dampier – D. Gadzuric – M. Allen
New York Knicks : SC = -3.5M$ - HC =19M$
J. Graham – S. Blake – T. Hudson – C. Borchardt – C. Boozer – T. Nesby
Orlando Magic : -13M$ - HC = 9.5M$
M. Banks – J. Singleton – J. Vroman – L. Baxter – T. Best
76ers : SC = 12M$ - HC = 34.5M$
C. Anthony ( RFA ) – K. Hinrich ( RFA ) – V. Cummings – A. Abdur Rahim – B. Wells – K. Thomas
Washington Wizards = - 22M$ - HC = 0.5M$
K. Korver ( RFA ) – E. Batista