-- with an updated top 25:
1. Ben Wallace, Pistons (agreed to terms with Bulls)
On the night the Pistons were eliminated from the playoffs in Miami, Wallace was pressed by reporters on whether he'd be returning to the Pistons. "Everyone knows where my heart is," Wallace said before pausing for effect. "It's in my chest." Wallace's relationship with coach Flip Saunders was anything but rosy at the end, and Wallace was miffed that Saunders benched him for the entire fourth quarter of the Game 6 loss to the Heat. A new contract starting at $12,000,001 would make Big Ben the highest-paid Piston and would balloon out to $55.2 million over four years. But would Wallace consider such an offer fair? Insider believes he wouldn't.
2. Al Harrington, Hawks
The Hawks' unsettled ownership situation is throwing a huge wrench into Harrington's future plans; GM Billy Knight is certain to be out of a job if Steve Belkin is successful in the courtroom in his fight to take over from his former ownership partners. Atlanta will have first dibs on Harrington, but Knight might be better served to go with the best sign-and-trade offer -- and there will be lots. Count on Indiana, Golden State and Minnesota making a run, and don't count out the Lakers. Another idea that might sound far-fetched but could become plausible is a sign-and-trade with Detroit for Ben Wallace.
3. Jason Terry, Mavericks (agreed to terms with Mavs)
Agent Dan Fegan said on the eve of Game 1 of the Finals that Terry expected to get a five- or six-year contract, and Terry enhanced his value the next night by going for 32 points. The Mavs need his outside shooting. Terry took a financial risk three years ago when he signed a three-year offer sheet with Utah and Atlanta matched it, and he wants to cash in long-term this time.
4. Nene, Nuggets (restricted) (agreed to terms with Nuggets)
Denver is trying desperately to trade Kenyon Martin in order to free up minutes for the Brazilian big man and make a run at the next guy on this list, Bonzi Wells.
5. Bonzi Wells, Kings
In a market short on two guards, especially two guards who can score, Wells is a hotter commodity than his résumé and his reputation might warrant. The general feeling around the league is that no one will step up with an immediate offer to Wells worth more than the mid-level exception, unless they can interest the Kings in a sign-and-trade that bumps Bonzi into the $6-7 million starting salary range.
6. Joel Przybilla, Trail Blazers (agreed to terms with Portland)
One of his primary leverage options disappeared when the Raptors went out and traded for Rasho Nesterovic, but the Bulls and Hornets both need size and have the cap room to afford the premium they'll have to pay for a big man. Remember, nobody gets overpaid in the NBA like centers, and if Samuel Dalembert is worth $8.4 million and Tyson Chandler $9 million, Przybilla will want to be in the same league.
7. Nazr Mohammed, Spurs (agreed to terms with Detroit)
San Antonio will deem him expendable if it feels the price is too high. The Spurs believe they can get by at the position in this age of small ball by going more with Tim Duncan at center, backed up by Fabricio Oberto and the incoming Robertas Javtokas. But again, centers are at a premium when they go onto the free agent market, and Mohammed shouldn't have trouble finding a team willing to give him the five-year deal he's seeking.
8. Peja Stojakovic, Pacers (agreed to terms with Hornets)
He didn't help his value by sitting out most of the Pacers' first-round loss to Indiana with a knee injury, which partially accounts for his fall to No. 8. Agent David Baumann expects the Pacers to make an offer a few minutes after midnight Friday, "and I also expect to hear from at least two other teams." Much will depend on how lucrative Indiana's offer is.
9. Jared Jeffries, Wizards (restricted)
Another hard-to-find talented, young swingman, and easily the one impending free agent whose stock rose the most in the playoffs. Only 24 years old and a rangy 6-foot-10, his ability to defend on the perimeter will enhance his value as teams look for players with abilities suited to the league's new defensive rules. The Bulls like him, and they'll have enough cap room to get both Jeffries and either of the top two guys on this list. Note: Teams now have seven days to match offers to restricted free agents, down from 15.
10. Matt Harpring, Jazz (agreed to terms with Utah)
Kevin O'Connor said re-signing Harpring was the club's top offseason priority, and coach Jerry Sloan loves Harpring's competitiveness and versatility. But will the Jazz be willing to outbid others both in dollars and years? Harpring sounded decidedly undecided about his future after Utah's season ended, saying he wanted to compete for a championship. After eight years in the league, he's never been to the second round of the playoffs.
11. Mike James, Raptors
Hopefully he hasn't taken too many head shots while taking up boxing -- not exactly the brightest hobby we've ever heard of a guy picking up on the eve of going after the biggest payday of his career. Toronto is not interested in making a five-year commitment to a player who will be 31 when next season begins, so look for the Raptors to let him go. If Dallas is really as interested as Insider is hearing, it'll impact the Mavs' decision on Terry.
12. Vladimir Radmanovic, Clippers (agreed to terms with Lakers)
Los Angeles is interested in bringing him back, and they can retain him at a discount since Radmanovic waived his Bird rights (and his ability to be moved in a sign-and-trade) when he accepted the deal sending him from the Sonics to the Clippers.
13. Marcus Banks, Timberwolves
He wasn't happy when the Celtics declined to pick up his fourth-year option, but it's going to end up being worth millions to him. Other teams were impressed by his play for the Wolves over the second half of the season when he displaced Marko Jaric as the starter, and a few teams might be prepared to offer him mid-level money. Are the Lakers one of them?
14. Tim Thomas, Suns (agreed to terms with Clippers)
The guy sure knows how to perform in a contract year, eh? Thomas re-established his value while starting for Phoenix during the playoffs, and the Suns would like to keep him. They saved $6 million in cap space and an additional $3 million in likely future luxury taxes by trading Brian Grant and their two first-round picks Wednesday. But the guys with first dibs on the big money are Boris Diaw and Leandro Barbosa, who are up for extensions.
15. Sam Cassell, Clippers (agreed to terms with Clippers)
If history is to be a guide, Sammy will be complaining about his new contract -- whoever gives him one -- by midseason. His age makes him a less valued commodity than Banks, but his history of being such a clutch player -- his eight-second violation in the playoffs against Phoenix notwithstanding -- will guarantee plenty of interest. In the short term, for a team looking to make a move similar to the one Miami made with Gary Payton, he's a safer bet than most of the other free agent point guards.
16. DeShawn Stevenson, Magic
Took a big risk by opting out of the final year of his contract, forfeiting a guaranteed $3 million, and is counting on being a sleeper free agent whose value as a perimeter defender will be recognized and rewarded. Few, if any, benefit more from the dearth of free agent two guards. Eddie House joins that category if he opts out in Phoenix.
17. Drew Gooden, Cavs (restricted)
Had one great playoff game in the opener against Washington, then fell off the face of the earth as Anderson Varejao showed himself to be more than capable of taking over as LeBron James' starting power forward. Look for a sign-and-trade here.
18 . Rasual Butler, Hornets
The outside shooting specialist has come a long way since being the 11th man on the Heat's bench two years ago, and he's earned a payday somewhere in the area of $3 million. If anyone is willing to go north of that number, the Hornets will have to think extra hard about whether they're willing to pay the same.
19. Jackie Butler, Knicks (restricted)
For whatever it's worth, Larry Brown liked him a whole lot more than he liked Eddy Curry. The Cavs like him, and they're looking for someone to be ready to step in behind Zydrunas Ilgauskas. With New York committed to Curry and Jerome James, the Knicks might not match anything long-term.
20. Ronald (Flip) Murray, Cavaliers
Another player who waived his Bird rights by agreeing to a midseason trade last February, he's more valuable to the Cavs than he'd be anywhere else. We'd put Fred Jones here, but Insider believes the Pacers will match any offer the restricted free agent receives.
21. Chris Wilcox, SuperSonics (restricted)
Seattle was quite happy with him after dealing Radmanovic to get him, and they're not about to let him leave. Unless, perhaps, an absurdly front-loaded contract is offered by someone else.
22. Reggie Evans, Nuggets
Would be a nice fit for New Jersey, which is resigned to bringing back Cliff Robinson if nothing better comes along this summer. Melvin Ely of Charlotte would occupy this spot if he weren't a restricted free agent.
23. Lorenzen Wright, Grizzlies
This is where we'll see the Jerome James rule (unproductive centers still get paid) come into effect. Wright is finished in Memphis, but somebody will pick him up for a lot less money than the $7.7 million he made last year.
24. Speedy Claxton, Hornets (agreed to terms with Hawks)
Bobby Jackson, Grizzlies (agreed to terms with Hornets)
Both want to change employers, but neither will be helped by the glut of point guards out there. Someone will get good value if either of these guys stays unsigned well into August. There's at least one player who gets squeezed on the free agent market every year.
25. Dalibor Bagaric, Fortitudo Bologna (Italy)
Had a brief stint with the Bulls earlier this decade, but popped back up on scouts' radars after playing against Andrea Bargnani in the Italian League Finals. At 7-2 and 270 pounds, there's a market for him.
1. Ben Wallace, Pistons (agreed to terms with Bulls)
On the night the Pistons were eliminated from the playoffs in Miami, Wallace was pressed by reporters on whether he'd be returning to the Pistons. "Everyone knows where my heart is," Wallace said before pausing for effect. "It's in my chest." Wallace's relationship with coach Flip Saunders was anything but rosy at the end, and Wallace was miffed that Saunders benched him for the entire fourth quarter of the Game 6 loss to the Heat. A new contract starting at $12,000,001 would make Big Ben the highest-paid Piston and would balloon out to $55.2 million over four years. But would Wallace consider such an offer fair? Insider believes he wouldn't.
2. Al Harrington, Hawks
The Hawks' unsettled ownership situation is throwing a huge wrench into Harrington's future plans; GM Billy Knight is certain to be out of a job if Steve Belkin is successful in the courtroom in his fight to take over from his former ownership partners. Atlanta will have first dibs on Harrington, but Knight might be better served to go with the best sign-and-trade offer -- and there will be lots. Count on Indiana, Golden State and Minnesota making a run, and don't count out the Lakers. Another idea that might sound far-fetched but could become plausible is a sign-and-trade with Detroit for Ben Wallace.
3. Jason Terry, Mavericks (agreed to terms with Mavs)
Agent Dan Fegan said on the eve of Game 1 of the Finals that Terry expected to get a five- or six-year contract, and Terry enhanced his value the next night by going for 32 points. The Mavs need his outside shooting. Terry took a financial risk three years ago when he signed a three-year offer sheet with Utah and Atlanta matched it, and he wants to cash in long-term this time.
4. Nene, Nuggets (restricted) (agreed to terms with Nuggets)
Denver is trying desperately to trade Kenyon Martin in order to free up minutes for the Brazilian big man and make a run at the next guy on this list, Bonzi Wells.
5. Bonzi Wells, Kings
In a market short on two guards, especially two guards who can score, Wells is a hotter commodity than his résumé and his reputation might warrant. The general feeling around the league is that no one will step up with an immediate offer to Wells worth more than the mid-level exception, unless they can interest the Kings in a sign-and-trade that bumps Bonzi into the $6-7 million starting salary range.
6. Joel Przybilla, Trail Blazers (agreed to terms with Portland)
One of his primary leverage options disappeared when the Raptors went out and traded for Rasho Nesterovic, but the Bulls and Hornets both need size and have the cap room to afford the premium they'll have to pay for a big man. Remember, nobody gets overpaid in the NBA like centers, and if Samuel Dalembert is worth $8.4 million and Tyson Chandler $9 million, Przybilla will want to be in the same league.
7. Nazr Mohammed, Spurs (agreed to terms with Detroit)
San Antonio will deem him expendable if it feels the price is too high. The Spurs believe they can get by at the position in this age of small ball by going more with Tim Duncan at center, backed up by Fabricio Oberto and the incoming Robertas Javtokas. But again, centers are at a premium when they go onto the free agent market, and Mohammed shouldn't have trouble finding a team willing to give him the five-year deal he's seeking.
8. Peja Stojakovic, Pacers (agreed to terms with Hornets)
He didn't help his value by sitting out most of the Pacers' first-round loss to Indiana with a knee injury, which partially accounts for his fall to No. 8. Agent David Baumann expects the Pacers to make an offer a few minutes after midnight Friday, "and I also expect to hear from at least two other teams." Much will depend on how lucrative Indiana's offer is.
9. Jared Jeffries, Wizards (restricted)
Another hard-to-find talented, young swingman, and easily the one impending free agent whose stock rose the most in the playoffs. Only 24 years old and a rangy 6-foot-10, his ability to defend on the perimeter will enhance his value as teams look for players with abilities suited to the league's new defensive rules. The Bulls like him, and they'll have enough cap room to get both Jeffries and either of the top two guys on this list. Note: Teams now have seven days to match offers to restricted free agents, down from 15.
10. Matt Harpring, Jazz (agreed to terms with Utah)
Kevin O'Connor said re-signing Harpring was the club's top offseason priority, and coach Jerry Sloan loves Harpring's competitiveness and versatility. But will the Jazz be willing to outbid others both in dollars and years? Harpring sounded decidedly undecided about his future after Utah's season ended, saying he wanted to compete for a championship. After eight years in the league, he's never been to the second round of the playoffs.
11. Mike James, Raptors
Hopefully he hasn't taken too many head shots while taking up boxing -- not exactly the brightest hobby we've ever heard of a guy picking up on the eve of going after the biggest payday of his career. Toronto is not interested in making a five-year commitment to a player who will be 31 when next season begins, so look for the Raptors to let him go. If Dallas is really as interested as Insider is hearing, it'll impact the Mavs' decision on Terry.
12. Vladimir Radmanovic, Clippers (agreed to terms with Lakers)
Los Angeles is interested in bringing him back, and they can retain him at a discount since Radmanovic waived his Bird rights (and his ability to be moved in a sign-and-trade) when he accepted the deal sending him from the Sonics to the Clippers.
13. Marcus Banks, Timberwolves
He wasn't happy when the Celtics declined to pick up his fourth-year option, but it's going to end up being worth millions to him. Other teams were impressed by his play for the Wolves over the second half of the season when he displaced Marko Jaric as the starter, and a few teams might be prepared to offer him mid-level money. Are the Lakers one of them?
14. Tim Thomas, Suns (agreed to terms with Clippers)
The guy sure knows how to perform in a contract year, eh? Thomas re-established his value while starting for Phoenix during the playoffs, and the Suns would like to keep him. They saved $6 million in cap space and an additional $3 million in likely future luxury taxes by trading Brian Grant and their two first-round picks Wednesday. But the guys with first dibs on the big money are Boris Diaw and Leandro Barbosa, who are up for extensions.
15. Sam Cassell, Clippers (agreed to terms with Clippers)
If history is to be a guide, Sammy will be complaining about his new contract -- whoever gives him one -- by midseason. His age makes him a less valued commodity than Banks, but his history of being such a clutch player -- his eight-second violation in the playoffs against Phoenix notwithstanding -- will guarantee plenty of interest. In the short term, for a team looking to make a move similar to the one Miami made with Gary Payton, he's a safer bet than most of the other free agent point guards.
16. DeShawn Stevenson, Magic
Took a big risk by opting out of the final year of his contract, forfeiting a guaranteed $3 million, and is counting on being a sleeper free agent whose value as a perimeter defender will be recognized and rewarded. Few, if any, benefit more from the dearth of free agent two guards. Eddie House joins that category if he opts out in Phoenix.
17. Drew Gooden, Cavs (restricted)
Had one great playoff game in the opener against Washington, then fell off the face of the earth as Anderson Varejao showed himself to be more than capable of taking over as LeBron James' starting power forward. Look for a sign-and-trade here.
18 . Rasual Butler, Hornets
The outside shooting specialist has come a long way since being the 11th man on the Heat's bench two years ago, and he's earned a payday somewhere in the area of $3 million. If anyone is willing to go north of that number, the Hornets will have to think extra hard about whether they're willing to pay the same.
19. Jackie Butler, Knicks (restricted)
For whatever it's worth, Larry Brown liked him a whole lot more than he liked Eddy Curry. The Cavs like him, and they're looking for someone to be ready to step in behind Zydrunas Ilgauskas. With New York committed to Curry and Jerome James, the Knicks might not match anything long-term.
20. Ronald (Flip) Murray, Cavaliers
Another player who waived his Bird rights by agreeing to a midseason trade last February, he's more valuable to the Cavs than he'd be anywhere else. We'd put Fred Jones here, but Insider believes the Pacers will match any offer the restricted free agent receives.
21. Chris Wilcox, SuperSonics (restricted)
Seattle was quite happy with him after dealing Radmanovic to get him, and they're not about to let him leave. Unless, perhaps, an absurdly front-loaded contract is offered by someone else.
22. Reggie Evans, Nuggets
Would be a nice fit for New Jersey, which is resigned to bringing back Cliff Robinson if nothing better comes along this summer. Melvin Ely of Charlotte would occupy this spot if he weren't a restricted free agent.
23. Lorenzen Wright, Grizzlies
This is where we'll see the Jerome James rule (unproductive centers still get paid) come into effect. Wright is finished in Memphis, but somebody will pick him up for a lot less money than the $7.7 million he made last year.
24. Speedy Claxton, Hornets (agreed to terms with Hawks)
Bobby Jackson, Grizzlies (agreed to terms with Hornets)
Both want to change employers, but neither will be helped by the glut of point guards out there. Someone will get good value if either of these guys stays unsigned well into August. There's at least one player who gets squeezed on the free agent market every year.
25. Dalibor Bagaric, Fortitudo Bologna (Italy)
Had a brief stint with the Bulls earlier this decade, but popped back up on scouts' radars after playing against Andrea Bargnani in the Italian League Finals. At 7-2 and 270 pounds, there's a market for him.