1. Zydrunas Ilgauskas, C, Cavs
Cleveland may be the most motivated team in the league to do a deal. Another playoff failure could devastate the Cavs' chances of keeping LeBron this summer. Ilgauskas is their biggest chip. He can wipe nearly $12 million from someone else's books. Also, the team that trades for him would most likely waive him, allowing Big Z to rejoin the Cavs.
2. Tracy McGrady, G, Rockets
McGrady may no longer be a superstar, but his contract is. A team trading for T-Mac can wipe $22 million off its books next year.
The key for the Rockets is to get back players worth paying and worth giving up this year's potential cap space for. For the most part, talks have been slow. Teams like expiring contracts but tend to shy away from giving All-Stars or top young prospects in return. Too bad Chris Wallace doesn't need to cut payroll this season.
3. Kenny Thomas, PF, Kings
The Kings are suddenly better than anyone expected. However, they would still love to cut long-term payroll. They've been using Thomas' $8.8 million expiring contract as bait. In other words, you can have it if you take Andres Nocioni, too.
4. Erick Dampier, C, Mavs
Dampier is another intriguing trade chip. He's having a good season, and the Mavs are right in the Western Conference hunt. So, Dallas could surely use him. However, the fact that his contract isn't guaranteed next season makes him a tremendous asset and gives Dallas one last shot at adding a younger veteran who could put it over the top.
5. Brendan Haywood, C, Wizards
6. Mike Miller, F, Wizards
7. Mike James, G, Wizards
With the Wizards in rebuilding mode, you can be sure that all three contracts are coveted. Together they're worth about $20 million of cap relief. They may have to give away Jamison and Butler, but with these expiring contracts, they could end up with some decent young players or future first-round picks in return.
8. Travis Outlaw, F, Blazers
9. Steve Blake, G, Blazers
Together these two players can get roughly $8 million off a team's books. If Kevin Pritchard decides to make a big move, both players could be key assets to making a deal happen.
10. Kwame Brown, C, Pistons
Brown has been a bust in Detroit, just as he was in Washington and L.A. The Pistons will try to package his expiring $4 million contract with either Tayshaun Prince or Rip Hamilton to continue to remake their roster.