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4. Minnesota Timberwolves, $68.8 million payroll, $2.99 million per win ... Thus concludes the expensive transition from the Kevin Garnett era, with the phantom contracts of Juwan Howard ($5.2 million) and Troy Hudson ($5 million) on the books for this final year. Next season current commitments drop to $51 million, and only five players (including Al Jefferson and Kevin Love) are signed into 2010-11, when the Timberwolves will have tons of space. Can they apply some of that cash to revive their comatose market? We'll see, but they needed to go through these couple of lost seasons before starting over.