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Key:
Player Option
Team Option
Qualifying Offer
Two-Way Contract
| Player | 2004-05 | |
|---|---|---|
| 1 | $27,696,430 | |
| T2 |  Chris Webber | $17,531,250 |
| T2 |  Allan Houston | $17,531,250 |
| 4 |  Kevin Garnett | $16,000,000 |
| 5 |  Dikembe Mutombo | $14,989,285 |
| T6 | Jason Kidd | $14,796,000 |
| T6 |  Jermaine O'Neal | $14,796,000 |
| T8 |  Zydrunas Ilgauskas | $14,625,000 |
| T8 |  Allen Iverson | $14,625,000 |
| T8 | Anfernee Hardaway | $14,625,000 |
| T8 | Latrell Sprewell | $14,625,000 |
| T8 | $14,625,000 | |
| T8 | $14,625,000 | |
| T8 |  Shareef Abdur-Rahim | $14,625,000 |
| T8 | Stephon Marbury | $14,625,000 |
| 16 |  Michael Finley | $14,609,375 |
| T17 |  Tracy McGrady | $14,487,000 |
| T17 | $14,487,000 | |
| T17 |  Jalen Rose | $14,487,000 |
| T17 |  Keith Van Horn | $14,487,000 |
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