Insider: Early look at summer spending

Never too early to start looking ahead? ESPN Insider examined which teams in the Eastern Conference will be buyers this offseasonInsider and Boston is near the top of the list:

Boston Celtics -- $22 million under cap

Coming off the books: Kevin Garnett ($21.2M), Ray Allen ($10M), Jermaine O'Neal ($6.2M)

Biggest need: SG, PF, C

Outlook: You might not be able to recognize the Celtics next season. The only safe expectation is that Paul Pierce isn't going anywhere, but everyone else on the roster? Just don't rush to buy a jersey, Celtics fans. Everything not nailed down to a franchise will be available to the Celtics, and don't expect Danny Ainge to watch Pierce's NBA career rot next to a rebuilding roster. It makes a lot of sense for them to chase Roy Hibbert and Brook Lopez, both restricted free agents. And who knows, maybe Tim Duncan will be walking through that door … about 15 years later than expected.

And if you're wondering who the Celtics could spend all that money on, be sure to check out Insider's early look at this summer's top 10 free agents.