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Key:
Player Option
Team Option
Qualifying Offer
Two-Way Contract
| Player | 2003-04 | |
|---|---|---|
| 1 |  Kevin Garnett | $28,000,000 |
| 2 | $24,749,999 | |
| 3 | $17,000,000 | |
| T4 |  Chris Webber | $15,937,500 |
| T4 |  Allan Houston | $15,937,500 |
| 6 |  Shawn Kemp | $14,941,935 |
| 7 |  Dikembe Mutombo | $13,626,624 |
| T8 |  Vin Baker | $13,500,000 |
| T8 |  Zydrunas Ilgauskas | $13,500,000 |
| T8 |  Allen Iverson | $13,500,000 |
| T8 |  Anfernee Hardaway | $13,500,000 |
| T8 |  Kobe Bryant | $13,500,000 |
| T8 | Latrell Sprewell | $13,500,000 |
| T8 | $13,500,000 | |
| T8 | Antonio McDyess | $13,500,000 |
| T8 | $13,500,000 | |
| T8 |  Shareef Abdur-Rahim | $13,500,000 |
| T8 | Stephon Marbury | $13,500,000 |
| 19 |  Michael Finley | $13,281,250 |
| 20 |  Tracy McGrady | $13,279,750 |
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