| # | Player | Salary | Val |
|---|---|---|---|
| 7 | Kevin Durant | $53.81M | 96 |
| 5 | Fred VanVleet FINAL | $46.90M |
87 |
| 28 | Alperen Sengun | $30.46M | 86 |
| 30 | Clint Capela | $26.50M | 76 |
| 10 | Jabari Smith Jr. FINAL | $12.00M | 54 |
| 1 | Amen Thompson | $10.50M | 57 |
| 17 | Tari Eason | $5.00M | 39 |
| 14 | Tim Ohlbrecht FINAL | $2.24M | 13 |
| 0 | Aaron Holiday FINAL | $2.24M | 13 |
| 11 | Demetrius Jackson FINAL | $2.24M | 13 |
| 51 | Boban Marjanovic FINAL | $2.24M | 13 |
| 9 | Zhou Qi FINAL | $2.24M | 13 |
| 25 | Chandler Parsons FINAL | $2.24M | 13 |
| 45 | Adrian Caldwell FINAL | $2.24M | 13 |
| 24 | Dave Jamerson FINAL | $2.24M | 13 |
| 3 | Vernon Maxwell FINAL | $2.24M | 13 |
| 12 | Justin Patton FINAL | $2.24M | 13 |
| 2 | Scott Brooks FINAL | $2.24M | 13 |
| 24 | Moses Malone FINAL | $2.24M | 13 |
| 45 | Dave Feitl FINAL | $2.24M | 13 |
| 22 | Rodney McCray FINAL | $2.24M | 13 |
| 50 | Matt Bullard FINAL | $2.24M | 13 |
| 23 | Mitchell Wiggins FINAL | $2.24M | 13 |
| 17 | Jeremy Lin FINAL | $2.24M | 13 |
| 30 | Kenny Smith FINAL | $2.24M | 13 |
| 40 | John Turner FINAL | $2.24M | 13 |
| 21 | Carl Herrera FINAL | $2.24M | 13 |
| 7 | Sam Mack FINAL | $2.24M | 13 |
| 44 | Eric Riley FINAL | $2.24M | 13 |
| 3 | Richard Petruska FINAL | $2.24M | 13 |
| 15 | Tim Breaux FINAL | $2.24M | 13 |
| 55 | Alvin Heggs FINAL | $2.24M | 13 |
| 55 | Thomas Hamilton FINAL | $2.24M | 13 |
| 12 | Matt Maloney FINAL | $2.24M | 13 |
| 25 | Moochie Norris FINAL | $2.24M | 13 |
| 9 | Devin Gray FINAL | $2.24M | 13 |
| 1 | Tracy McGrady FINAL | $2.24M | 13 |
| 26 | Kelvin Cato FINAL | $2.24M | 13 |
| 12 | Rodrick Rhodes FINAL | $2.24M | 13 |
| 2 | Maurice Taylor FINAL | $2.24M | 13 |
| 34 | Hakeem Olajuwon FINAL | $2.24M | 13 |
| 17 | Bryce Drew FINAL | $2.24M | 13 |
| 32 | Cuttino Mobley FINAL | $2.24M | 13 |
| 11 | Rafer Alston FINAL | $2.24M | 13 |
| 6 | Tito Maddox FINAL | $2.24M | 13 |
| 32 | Torraye Braggs FINAL | $2.24M | 13 |
| 25 | Reggie Bullock FINAL | $2.24M | 13 |
| 15 | Marqus Blakely FINAL | $2.24M | 13 |
| 12 | Sleepy Floyd FINAL | $2.24M | 13 |
| 52 | Otis Thorpe FINAL | $2.24M | 13 |
| 28 | Donatas Motiejunas FINAL | $2.24M | 13 |
| 6 | Terrence Jones FINAL | $2.24M | 13 |
| 14 | KJ McDaniels FINAL | $2.24M | 13 |
| 3 | Nick Johnson FINAL | $2.24M | 13 |
| 5 | Bruno Caboclo FINAL | $2.24M | 13 |
| 18 | Oscar Torres FINAL | $2.24M | 13 |
| 44 | Terence Morris FINAL | $2.24M | 13 |
| 30 | Kyle Wiltjer FINAL | $2.24M | 13 |
| 21 | Chinanu Onuaku FINAL | $2.24M | 13 |
| 3 | Briante Weber FINAL | $2.24M | 13 |
| 5 | Aaron Jackson FINAL | $2.24M | 13 |
| 23 | Calvin Murphy FINAL | $2.24M | 13 |
| 35 | Major Jones FINAL | $2.24M | 13 |
| — | Mike Dunleavy FINAL | $2.24M | 13 |
| 14 | Mike Newlin FINAL | $2.24M | 13 |
| 30 | Allen Leavell FINAL | $2.24M | 13 |
| 42 | John Stroud FINAL | $2.24M | 13 |
| 20 | Steve Harris FINAL | $2.24M | 13 |
| 44 | Chuck Hayes FINAL | $2.24M | 13 |
| 33 | Derrick Chievous FINAL | $2.24M | 13 |
| 10 | Vassilis Spanoulis FINAL | $2.24M | 13 |
| 4 | Luis Scola FINAL | $2.24M | 13 |
| 30 | Aaron Brooks FINAL | $2.24M | 13 |
| 8 | Joey Dorsey FINAL | $2.24M | 13 |
| 11 | David Andersen FINAL | $2.24M | 13 |
| 10 | Chase Budinger FINAL | $2.24M | 13 |
| 8 | Jermaine Taylor FINAL | $2.24M | 13 |
| 45 | Rudy Tomjanovich FINAL | $2.24M | 13 |
| 10 | Rudy White FINAL | $2.24M | 13 |
| 6 | Tom Henderson FINAL | $2.24M | 13 |
| 44 | Kevin Kunnert FINAL | $2.24M | 13 |
| 34 | Bill Willoughby FINAL | $2.24M | 13 |
| 12 | Steven Adams FINAL | $2.24M | 13 |
| 9 | Kenny Thomas FINAL | $2.24M | 13 |
| 14 | Dan Langhi FINAL | $2.24M | 13 |
| 4 | JD Davison FINAL | $2.24M | 13 |
| 20 | Josh Okogie FINAL | $2.24M | 13 |
| 27 | Isaiah Crawford FINAL | $2.24M | 13 |
| 32 | Jeff Green FINAL | $2.24M | 13 |
| 2 | Dorian Finney-Smith FINAL | $2.24M | 13 |
| 8 | Jae'Sean Tate FINAL | $2.24M | 13 |
| 13 | Tristen Newton FINAL | $2.24M | 13 |
| 15 | Reed Sheppard FINAL | $2.24M | 13 |
| — | Marcus Foster EXP | — | 1 |
| 3 | Steve Francis EXP | — | 1 |
| 5 | Byron Dinkins EXP | — | 1 |
| 20 | Kennard Winchester EXP | — | 1 |
| 2 | Buck Johnson EXP | — | 1 |
| 17 | Mario Elie EXP | — | 1 |
| 21 | Michael Frazier EXP | — | 1 |
| 50 | Robert Reid EXP | — | 1 |
| 3 | Chris Clemons EXP | — | 1 |
| 52 | William Howard EXP | — | 1 |
| 2 | Tyler Bey EXP | — | 1 |
| — | Venson Hamilton EXP | — | 1 |
| — | Sergei Lishouk EXP | — | 1 |
| — | Jalen Tate EXP | — | 1 |
| — | Trey Phills EXP | — | 1 |
| 10 | John Lucas EXP | — | 1 |
| 22 | Alonzo Bradley EXP | — | 1 |
| 20 | Gus Bailey EXP | — | 1 |
| 0 | Calvin Garrett EXP | — | 1 |
| — | Lee Johnson EXP | — | 1 |
| 32 | Lewis Lloyd EXP | — | 1 |
| — | Jeff Taylor EXP | — | 1 |
| 8 | Kevon Harris EXP | — | 1 |
| 5 | Darius Days EXP | — | 1 |
| 40 | Larry Micheaux EXP | — | 1 |
| 12 | Trevor Hudgins EXP | — | 1 |
| 11 | Andre Barrett EXP | — | 1 |
| 10 | Brandin Knight EXP | — | 1 |
| 9 | Courtney Fortson EXP | — | 1 |
| 33 | Mike Harris EXP | — | 1 |
| 4 | Greg Smith EXP | — | 1 |
| 45 | Kenny Wooten EXP | — | 1 |
| 21 | Don Kojis EXP | — | 1 |
| 7 | Toby Kimball EXP | — | 1 |
| 35 | John Block EXP | — | 1 |
| 24 | Charles Acton EXP | — | 1 |
| 31 | Tyrone Britt EXP | — | 1 |
| 30 | Harry Barnes EXP | — | 1 |
| 23 | Stu Lantz EXP | — | 1 |
| 35 | Bernie Williams EXP | — | 1 |
| 22 | Eric McWilliams EXP | — | 1 |
| 58 | Jack McVeigh EXP | — | 1 |
| 43 | Jim Petersen EXP | — | 1 |
| 10 | Will Conroy EXP | — | 1 |
| 20 | Diamon Simpson EXP | — | 1 |
| 1 | Scott Machado EXP | — | 1 |
| 1 | Von Wafer EXP | — | 1 |
| 16 | Kostas Papanikolaou EXP | — | 1 |
| 31 | John Trapp EXP | — | 1 |
| 54 | Zaid Abdul-Aziz EXP | — | 1 |
| 50 | Ralph Sampson EXP | — | 1 |
| 6 | George Johnson EXP | — | 1 |
| 42 | Ed Ratleff EXP | — | 1 |
| 15 | Dave Wohl EXP | — | 1 |
| 31 | Ron Riley EXP | — | 1 |
| — | Eugene Kennedy EXP | — | 1 |
| — | Tyrese Hunter EXP | — | 1 |
| 15 | Derrick Favors EXP | — | 1 |
| 21 | Cliff Meely EXP | — | 1 |
| 7 | Paul McCracken EXP | — | 1 |
| 30 | Owen Wells EXP | — | 1 |
| 29 | Juaquin Hawkins EXP | — | 1 |
| 11 | Yao Ming EXP | — | 1 |
| 41 | Larry Moffett EXP | — | 1 |
| 30 | Phil Bond EXP | — | 1 |
| 0 | Jermaine Samuels Jr. EXP | — | 1 |
| 24 | Markquis Nowell EXP | — | 1 |
| 13 | Luther Head EXP | — | 1 |
| 3 | Sean Colson EXP | — | 1 |
| — | Cameron Matthews EXP | — | 1 |
| 12 | Vincent Edwards EXP | — | 1 |