EmailPrintOpen Extended ReactionsThe 2026 NBA offseason has the opportunity to provide plenty of fireworks.There's the possibility that Giannis Antetokounmpo could finally be traded. Plus, there are the ripple effects of the San Antonio Spurs storming through the Western Conference and the shift toward building a young, exciting team that should only keep getting better.Similarly, the Eastern Conference is looking up at the New York Knicks, who should have their entire core group back after making the NBA Finals for the first time in more than a quarter century.And then there's LeBron James, whose free agency status could allow him to change teams for the first time since 2018 -- if the 41-year-old chooses to continue playing at all.With the NBA Finals coming to a close over the next week or so, let's look ahead at the 10 most interesting offseason teams and why they will dictate how the summer winds up shaking out.Jump to a team:Celtics | Cavaliers | NuggetsPistons | Clippers | Lakers | HeatBucks | Timberwolves | ThunderBoston CelticsBontemps: Last summer, Boston entered the offseason with a projected payroll and luxury tax bill north of $500 million but managed to get below the luxury tax by February's trade deadline without giving up a first-round pick. Boston went on to win 56 games and claim the second seed in the East -- a bonus with Jayson Tatum sitting out most of the regular season because of a torn Achilles tendon.But this summer presents a different set of challenges. After losing to the Philadelphia 76ers in the first round of the playoffs by blowing a 3-1 series lead, Celtics president of basketball operations Brad Stevens talked openly about Boston's 3-11 record against the top five teams in the NBA last season. It's a sign that the Celtics need more talent, especially after losing Jrue Holiday, Kristaps Porzingis, Al Horford and Luke Kornet in the 2025 offseason with no replacements.Another glaring issue for the Celtics is their lack of tradable salary to bring in talent, bringing us to the Jaylen Brown situation.Marks: Brown has three seasons remaining on his supermax contract and the ability to tack on two more starting on July 26. The extension would pay him an average of $71 million and start in 2029-30. If he waits until next offseason, Brown could add one more season and $79 million. That is a lot of money for a player who will be 34 in 2031-32.Stevens not only talked about the Celtics' poor record against the top teams but also addressed the lack of paint presence that plagued them in the Philadelphia series. "One of the things that we've got to figure out is how to have more of an impact at the rim, and I think we do need to add to our team to do that," he said.Unless Boston makes a trade, Neemias Queta's next contract could play a role in how the Celtics address the lack of paint presence. The Celtics can decline Queta's $2.7 million team option and sign him to a long-term contract. The more sensible route is to exercise the option and extend Queta starting in 2027-28. This would allow the Celtics to use most of their $15 million non-tax midlevel exception for a center in free agency.Bontemps: Picking up Queta's options would also keep Boston under the luxury tax for next season. Though it's not an immediate concern, it would allow the Celtics to fully reset their repeater tax clock and increase their spending for the 2027-28 season.Considering Payton Pritchard will soon be due a raise on his bargain contract, and the Tatum and Brown contracts will account for well north of 60% of the cap over the next few seasons, being strategic about when and where Boston ramps up its spending matters quite a bit.Cleveland CavaliersMarks: The potential free agency of James Harden and extension talks with Donovan Mitchell are the focus this summer.Harden signed a two-year, $81.5 million contract last offseason with the Clippers in a deal that has a player option to allow the guard and Cleveland to negotiate a longer contract with potentially less money if he becomes a free agent. For example, a two-year, $56 million contract that starts at $28 million puts Cleveland under the second apron even after their roster is filled out.Mitchell went on record about his desire to remain in Cleveland if winning continues."I love Cleveland. I've said it before: I want to play here for as long as I can," Mitchell told The Athletic. "And the goal is to win -- as long as we're continuing to win at the highest level."Mitchell has two years left on his contract and, starting July 7, is eligible to sign a four-year, $272 million extension. The $60.6 million salary in 2027-28 would replace the $50.1 million player option. Mitchell would earn $75.2 million at age 34 in 2030-31.If Mitchell waits until the 2027 offseason, he would be allowed to sign a five-year, $352 million contract with Cleveland, with the caveat that he would be playing out the following season on an expiring contract.Bontemps: Since Harden was acquired from the Clippers in February, the heavy expectation from sources around the league has him and the Cavaliers agreeing to a multiyear deal -- potentially three years due to the league's over-38 rule -- that brings down the $42.3 salary on his player option for next season and gives him more guaranteed money.It will be important for the Cavaliers to get under the second apron for a few reasons, the biggest being that it opens the possibility to trade multiple players together (teams over the second apron can include only one player in a trade). It would also allow Cleveland to make a big swing in the trade market, with Antetokounmpo the biggest name.Doing such a deal would certainly mean parting ways with Evan Mobley, the team's star young big man, though Cavs president of basketball operations Koby Altman attempted to pour cold water on that idea after Cleveland's sweep at the hands of the Knicks in the Eastern Conference finals."I'm not going to speculate on any players outside these walls," Altman told reporters. "All I can tell you is, since Evan's been here, we've had the third-best record in the league for five years. ... All Evan has done is impact winning."Still, with Cavaliers owner Dan Gilbert tweeting after the season that Cleveland is "nowhere near where we need to be," and with coach Kenny Atkinson, Mitchell and Harden all expected to be on the team next season, that leaves Mobley as the only major component left for the Cavaliers to make a significant change.Denver NuggetsBontemps: Denver is a prime example of how fast things can change in the NBA. When Nikola Jokic led the Nuggets to a title in 2023, it felt as if it could be the beginning stage of a title-filled run through the middle part of this decade. Instead, the Nuggets lost back-to-back seven-game series in the 2024 and 2025 conference semifinals before losing in six games to the Timberwolves in the 2026 first round.Now, the Nuggets enter a pivotal offseason. They could potentially lose either restricted free agent Peyton Watson this summer or will have to move on from either Christian Braun or Cameron Johnson in a trade to create the space below the luxury tax to retain Watson, knowing the Nuggets won't be going into the luxury tax.Marks: Two things to watch for Denver: The Jokic extension and juggling their finances without regressing. Despite a disappointing first-round loss to Minnesota, Jokic remains committed. "I still want to be a Nugget forever," he said after the season.Starting on the first day after the NBA Finals, Jokic and the Nuggets can negotiate either a three-year, $214 million maximum extension or one at four years worth $278 million. The length of the contract is based on whether Jokic exercises his $62.8 million player option for the 2027-28 season. But Jokic's commitment doesn't dismiss the reality that Denver's front office has work to do this summer."We just lost in the first round," Jokic said. "I think we are far away [from title contention]."Denver's finances also play a role in how the roster could improve this summer. Not including free agents Watson, Tim Hardaway Jr., Bruce Brown and Spencer Jones, Denver is $18 million over the luxury tax and right at the apron. The Nuggets are allowed to exceed the second apron to retain Watson, and it could be the decision that defines their offseason.Detroit PistonsMarks: Losing in the second round in the Eastern Conference playoffs after having a 2-0 series lead against Cleveland will test GM Trajan Langdon's patient approach from the trade deadline and previous offseason. But the front office is well-positioned to tweak the roster or even make radical changes.Not only do the Pistons have the financial flexibility to absorb salary in a trade, they also boast five tradeable first-round picks, including the No. 21 selection in this month's draft. They are one of 10 teams controlling their next seven first-round picks."But right now, we have some things we can look at and we'll look at everything and determine what things we can execute on to make us better," Langdon said after the season.Detroit also has decisions on free agents Tobias Harris, Jalen Duren and extension negotiations for Ausar Thompson. "JD and AT will be expensive and once that happens, the optionality decreases," Langdon said.Bontemps: Both the Duren and Thompson negotiations will be complicated. A year ago, Duren and the Pistons never came close to agreeing to an extension, with the two sides far apart on the proper value of the deal. Duren then went out and proved himself with a terrific regular season, making both the All-Star and All-NBA teams for the first time in his career ... only to then have two dreadful playoff series against the Orlando Magic and Cavaliers.Sources around the league say they believe Duren will get more than $30 million per year. The question for Detroit is how big that number will get. As Langdon said, a hefty price tag for Duren cuts down on the Pistons' future flexibility quite a bit.The same goes for Thompson, a terrific defender whose offensive game lags. He averaged under 10 points in the regular season and is a career 20.4% 3-point shooter who has shot a combined 1-for-9 from 3-point range across 20 career playoff games.LA ClippersMarks: Will the Clippers be penalized for salary cap circumvention? What about Kawhi Leonard's future? Commissioner Adam Silver said before Game 1 of the NBA Finals that there was hope the investigation into Leonard's deal with Aspiration would be wrapped up soon."I think we're close to the point now where I think we need to wrap this up because you also need finality," Silver said. "Their team has to understand what the situation is they're going to be operating under, and so do the other 29 teams."If the Clippers are found guilty of any wrongdoing, building out the roster this offseason and in the future could be difficult. Penalties could include the loss of draft picks, significant fines and suspensions of team executives, including owner Steve Ballmer.Bontemps: Leonard is entering the last season of his contract and is eligible to extend for two more seasons. But the outcome of the Aspiration investigation will ultimately determine what direction the Clippers will be heading this summer and why Silver said last week that there needs to be a resolution soon.After the Ivica Zubac trade to the Indiana Pacers in February, the Clippers find themselves in a fascinating position. By getting the No. 5 pick in this year's draft, they could potentially pivot fully into a youth movement, move on from Leonard and acquire more draft capital and younger players in return. Or they could just take a top young talent in June and pair him with Leonard and Darius Garland.There probably will be a lot more clarity of direction once the investigation is complete, and if there are any punishments for the organization. But despite Silver's comments, there is still no timeline.Los Angeles LakersBontemps: What will LeBron do? For the first time since James came to Los Angeles eight years ago, there's a legitimate chance he won't be playing for the Lakers next season, either because of retirement or because he has chosen to close out his career elsewhere. The door isn't shut on his return to the Purple and Gold, but it does mean it's a far more interesting summer than usual for James.That's partly because it's unclear what James and the Lakers want to do. Los Angeles wants to begin building its roster around Luka Doncic, and it's going to take a lot of surgery to get this team within the same tier as Oklahoma City or San Antonio. Austin Reaves and his potential max contract will also play a major role. He and the Lakers can begin negotiations on a new contract the day after the NBA Finals conclude. Because of Reaves' $20.9 million cap hold, the Lakers can use their available cap room first and then sign Reaves to a new contract even if it exceeds the salary cap.Marks: We should probably put an asterisk next to the Lakers when labeling them a cap space team.For the Lakers to get close to $50 million, James, Rui Hachimura and Luke Kennard will need to be renounced. That leaves the question: Are the Lakers better off running back the same group as this past season, or do they look elsewhere in free agency? Finding contributors in an average 2026 free agent class could be difficult. Jalen Duren, Walker Kessler, Peyton Watson and Tari Eason are restricted free agents, meaning their current team can match any offer sheet.Despite the Brooklyn Nets and Chicago Bulls being the only teams with projected room, the Lakers need to be careful about drawing the line in negotiations with Reaves. There are mechanisms for teams to create room if needed, evident by the Bucks waiving and stretching Damian Lillard's salary to sign Myles Turner this past offseason.Miami HeatMarks: We have had Miami circled since the trade deadline as a potential destination for Antetokounmpo. Losing in the play-in tournament should only accelerate trade talks."We are just not good enough. We are not happy with it," Heat president Pat Riley said after the season. "This is the first time in those three years that we have an opportunity to do something with our roster, with our flexibility, with our players."As ESPN's Shams Charania reported recently, the Bucks considered the Heat's offer in February that centered on Tyler Herro, Kel'el Ware, other players and multiple draft picks and pick swaps.Miami is allowed to trade its No. 13 pick in June's draft, along with firsts in 2031 and 2033, and swap rights from 2029 to 2033.Bontemps: The Heat have been in the same position for a few years now, averaging 44 wins across the 12 seasons since LeBron James left Miami -- and that includes having three seasons with fewer than 40 wins and only one with over 50.That hamster wheel of mediocrity -- which has been shielded by making two trips to the NBA Finals and another to the Eastern Conference finals earlier this decade -- is what Riley was referring to at his end-of-season news conference.The question is what can Miami really do about it? Yes, they will undoubtedly be in the mix for Antetokounmpo. But if they can't get him, is there another path? Meanwhile, Norman Powell is a free agent this summer and Herro will be next summer. The two of them were an awkward fit this season, making the idea of keeping both of them a tricky one.Milwaukee BucksBontemps: Could we finally be at the end of the Antetokounmpo melodrama?It seems as if it might be a real possibility, after Bucks owner Jimmy Haslam essentially said the Bucks would either move on from Antetokounmpo by June's draft or double down on building around their star. Though Antetokounmpo can't extend his contract until Oct. 1, the belief around the league is that if he's on Milwaukee's roster by then he will extend.Whichever path the Bucks choose will affect many more teams than Milwaukee.Marks: For the long-term betterment of the organization, Milwaukee should not be in a holding pattern with Antetokounmpo, but rather aggressively exploring trades leading up to the draft.An Antetokounmpo trade would require interested teams to weigh multiple factors before creating a package to land the two-time MVP.How much leverage does Antetokounmpo have in choosing his next team? Would teams trade a hefty collection of assets and players -- draft picks, young players on controllable contracts and sizable short-term deals -- with no guarantee on an extension?An important reminder for teams chasing Giannis: Any franchise without cap space would have to send Milwaukee at least $46.6 million in salary and remain below the first apron.On the other end, can GM Jon Horst again put a championship roster together and still retain Antetokounmpo? The Bucks have the No. 10 pick, and starting the night of the draft, are allowed to trade two additional firsts in 2031 and 2033.Improving via free agency could prove more difficult. Milwaukee has nine free agents this summer and five with player options (Kevin Porter Jr., Gary Trent Jr., Gary Harris, Taurean Prince and Jericho Sims). The Bucks are also projected to be over the cap this offseason, thanks in part to signing center Myles Turner last offseason, plus owing Damian Lillard $20.2 million per season through 2029-30 after waiving and stretching his contract.Outside of using Turner, Kyle Kuzma or Bobby Portis' contracts in a trade, Milwaukee will have the $15 million non-tax midlevel, $5.5 million biannual and veteran minimum exceptions available to sign players.Minnesota TimberwolvesMarks: Tim Connelly, president of basketball operations, was honest about the roster. "We have to be realistic about what we have, which is way more good than bad, but we know that we're not good enough right now," Connelly told reporters after the season.To catch up to San Antonio and Oklahoma City, Connelly and his front office will need to be creative.Minnesota has only two tradeable firsts (No. 29 in June and the 2033 pick) but a strong group of win-now players around superstar Anthony Edwards, including Jaden McDaniels, Rudy Gobert, Julius Randle and Naz Reid. Donte DiVincenzo is on an expiring $12.6 million contract but is out indefinitely because of a torn Achilles. The Timberwolves also have former first-round picks Terrence Shannon Jr. and Joan Beringer on rookie contracts.In light of DiVincenzo's injury that will keep him out for most, if not all, of 2026-27, there is a high priority for Minnesota to sign Ayo Dosunmu in free agency. But doing so probably would push the Timberwolves into the luxury tax for a third consecutive season and above the first apron.Bontemps: Minnesota's past decisions are starting to come back to haunt it. Paying above-market contracts to both Gobert and Reid has left the Wolves bumping up against the second apron without a lot of flexibility. It also left them without the financial flexibility to keep Nickeil Alexander-Walker in free agency and he left for the Atlanta Hawks and promptly won the league's Most Improved Player award after he made it clear he hoped to stay in Minnesota.Connelly described the situation: For a group trying to catch San Antonio and OKC, the roster isn't good enough. And with Edwards approaching his prime, the pressure is on to capitalize. One thing is certain: Connelly is always aggressive about adding talent and will leave no stone unturned.Oklahoma City ThunderBontemps: There might not be a team with a more interesting offseason ahead of it. While the Thunder were disappointed that their pursuit of a repeat championship fell short, there was no time for executive vice president and general manager Sam Presti to dwell on it.At the moment, the Thunder are projected to be $40 million or so over the second apron next season -- a number that would trigger a payroll and luxury tax bill in the neighborhood of $500 million. But it's safe to say they won't be paying that much for this team.How much they do pay will depend on a variety of factors. They could move on from Isaiah Joe ($11.3 million) and Aaron Wiggins ($9.2 million). Isaiah Hartenstein ($28.5 million), Luguentz Dort ($17.7 million) and Kenrich Williams ($7.1 million) also have team options that have to be decided. And that's before OKC looks at potentially doing bigger surgery on its roster.Marks: Oklahoma City also has some decisions to make on draft night, on which they have been historically aggressive in the recent five drafts. With two top-17 picks and facing a roster crunch, expect the Thunder to explore options.Since Jalen Williams and Chet Holmgren signed extensions last July, the 2026 offseason has been circled as a financial reckoning. Though the payroll seems unsustainable to compete for a championship next season, there are reasons why, for at least now, that is not true.Besides not paying the luxury tax since 2020-21, the Thunder have a wealth of draft capital, including two first-round picks this year, along with another two in 2027. In total, they have 12 first-rounders and 13 second-rounders from 2026 to 2033.But the Thunder will find themselves in a financial pickle in 2027-28, when Shai Gilgeous-Alexander's supermax extension begins, along with a new contract for Cason Wallace. Expect the Thunder to have an eye on next summer when it comes to decisions for Dort and Hartenstein.
