RealGM

Need some creative accounting

Minnesota Timberwolves: $35.17 million in 2010-11 payroll
Minnesota barely squeezes onto our list and they don't land here without a bunch of disclaimers. That number above represents the eight players Minnesota has under contract for the 2010-11 season, but doesn't include their boatload of first-round picks -- and Ricky Rubio, who will go back onto the Timberwolves' cap number next season. Those draft picks, each protected at a different level, amount to more than $7 million in salary commitments. Minnesota would have to perform some serious budgetary gymnastics to be eligible to extend a max contract to a free agent. They could opt to sell or move their picks, or ship some talent to a team with a trade exception. It'll be tough. Still, with all their young assets, draft picks and cap space, the Timberwolves figure to be legitimate players in the marketplace this summer, even if they can't nab a max player.