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Key:
Player Option
Team Option
Qualifying Offer
Two-Way Contract
| Player | 2007-08 | |
|---|---|---|
| 1 |  Kevin Garnett | $23,750,000 |
| 2 | $20,000,000 | |
| T3 |  Jason Kidd | $19,728,000 |
| T3 |  Jermaine O'Neal | $19,728,000 |
| 5 |  Kobe Bryant | $19,490,625 |
| 6 |  Tim Duncan | $19,014,188 |
| 7 |  Tracy McGrady | $19,014,187 |
| T8 |  Allen Iverson | $19,012,500 |
| T8 |  Stephon Marbury | $19,012,500 |
| 10 |  Chris Webber | $19,000,000 |
| 11 | Michael Finley | $18,593,750 |
| T12 |  Baron Davis | $16,440,000 |
| T12 |  Shawn Marion | $16,440,000 |
| T14 | Dirk Nowitzki | $16,360,094 |
| T14 |  Antawn Jamison | $16,360,094 |
| T14 | Paul Pierce | $16,360,094 |
| 17 | $16,000,000 | |
| 18 |  Ben Wallace | $15,500,000 |
| 19 |  Elton Brand | $15,344,000 |
| 20 |  Steve Francis | $15,070,000 |
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