The new game finds teams like Phoenix, which is well into luxury-tax territory, peddling a last-year contract like Tom Gugliotta's to teams with significant salary-cap space, such as Utah and Miami. By most estimates, the Suns could save $28-33 million in salary and luxury-tax penalties (and rebates) if they can convince, say, the Jazz to take on Googs.

	Keon Clark is one of the Kings' big men who may be headed to Utah or Miami.

The appeal in such a scenario for the Jazz would be the number and quality of future draft picks it could extract from the Suns to absorb the final year of Gugliotta's contract ($11.7 million). The widespread availability of high-salaried veterans with a year left on their deals is a big reason why Jazz vice president Kevin O'Connor has scoffed at the notion that he will have trouble spending the league-required minimum of $32.9 million in payroll next season, in spite of Utah's struggles to land free agents.

If Utah or Miami elects to participate in such a trade, the idea is to fill out the roster for this season while stockpiling a pick or two for the future and, most importantly, preserving flexibility for another run at free agents (or more of a blockbuster trade) next summer. The hangup in any deal will inevitably deal with the draft picks Utah or Miami is offered.

"You don't think the luxury tax is effective?" one West executive said. "Teams are throwing picks at those teams so they can (facilitate trades to) avoid the luxury tax. And you know how much we all covet picks."

Golden State is another potential trade partner with last-year players to peddle: Chris Mills ($6.6 million), Bob Sura ($6.3 million) and Adonal Foyle ($4.4 million). Of course, the Warriors have been trying to move those players for months, in an attempt to create the salary-cap space that would have enabled them to hang onto Gilbert Arenas.

With Arenas just days away from formally joining Washington, it could be Sacramento that tries to hook up with Utah or Miami to move out a player or two. Keon Clark ($5 million) and perhaps Lawrence Funderburke ($3.6 million) are available, after the Kings' recent three-team trade with Indiana and San Antonio netted them Brad Miller's new $68 million contract.

Houston could likewise ease its tax burdens by moving Glen Rice ($9.6 million) to a team with cap space, and Memphis has two last-year contracts (Wesley Person at $7.7 million and Brevin Knight at $5 million) to pitch in hopes of either reducing next season's payroll or landing a bulky center.