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Key:
Player Option
Team Option
Qualifying Offer
Two-Way Contract
| Player | 2007-08 | |
|---|---|---|
| 1 | Ben Wallace | $15,500,000 |
| 2 | LeBron James | $13,041,250 |
| 3 | Wally Szczerbiak | $12,775,000 |
| 4 | Zydrunas Ilgauskas | $10,142,156 |
| 5 | Eric Snow | $6,703,125 |
| 6 | Anderson Varejao | $5,356,000 |
| 7 | Joe Smith | $5,200,000 |
| 8 | Aleksandar Pavlovic | $4,250,000 |
| 9 | Damon Jones | $4,172,432 |
| 10 | Delonte West | $1,889,760 |
| 11 | Devin Brown | $1,200,000 |
| 12 | Dwayne Jones | $770,610 |
| 13 | Daniel Gibson | $687,456 |
| 14 | Billy Thomas | $264,897 |
| 15 | Kaniel Dickens | $264,897 |
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