Lakers free agents: Lamar Odom, Trevor Ariza, Josh Powell, Shannon Brown, Didier Ilunga-Mbenga. Even before signing any free agents, the Lakers' payroll is roughly the same as it was this year, meaning they may have to say goodbye to one of Odom or Ariza if they want to maintain their budget.
Magic free agents: Hedu Turkoglu, Marcin Gortat (restricted), Tyronn Lue, Jeremy Richardson, Adonal Foyle. Their payroll is about $6 million less than this year's team, but they'll have to go way over their budget if they resign Turk and Gortat.
Nuggets free agents: Anthony Carter, Chris Andersen, Dahntay Jones. The Nuggets will enter the off-season with a payroll slightly less than this year's, but Andersen and Carter will be looking for raises.
Cavs free agents: Wally Szczerbiak, Zydrunas Ilgauskas (player option), Anderson Varejao (player option), Joe Smith, Lorenzen Wright, Tarence Kinsey. Depending upon which players pick up their options, the Cavs should have a payroll $15 - $30 million lower than last year's before signing free agents. They still will be over the cap (or very slightly under), but should have more budget flexibility than other teams.