NBA's Top 10 RFAs

1. Andre Iguodala, Sixers: Iguodala's decision to turn down a $57 million deal last summer is tough to justify. At the time, the Sixers appeared to be the only team with significant cap room; I'm not sure where he thought his next paycheck would come from. He had a great regular season, but a woeful postseason has put his stock back in check. He's coveted by the Grizzlies, but the chances of them prying him away from Philly look very slim.

2. Josh Smith, Hawks: On talent and potential, Smith should be on top of this list. He's a freakish athlete who can score, rebound and block shots. What holds him back is a questionable attitude. Nonetheless it appears the Hawks have to re-sign him.

Given the Hawks' ownership woes, Smith is one of the few restricted free agents a team with cap space may try to pluck away -- the same way the Hawks did with Joe Johnson a few years ago. I could see the Sixers making a run at him.

3. Emeka Okafor, Bobcats: Okafor turned down $13 million per season to hit free agency this summer. He's not the best player on this list, but he's the best young center on the market. Still, there's no guarantee he'll get more money from another team. I'm sure the Grizzlies will be interested, but they know the Bobcats will match. I don't see him going anywhere, but a sign-and-trade isn't out of the question here if the negotiations go on too long.

4. Jose Calderon, Raptors: Calderon played at an All-Star level this past season. When T.J. Ford went down with injuries, he became the leader of the Raptors and proved to be the best true point guard on the free-agent market.

The Raptors say they'll match any offer for Calderon and I believe them -- especially now that they've agreed to a trade with the Pacers that will ship T.J. Ford to Indiana. As it stands now, he's their only point guard. Still, don't be shocked if the Sixers make a big offer to him. They need a long-term replacement for Andre Miller and I hear Sixers GM Ed Stefanski is a big fan.

5. Luol Deng, Bulls: Everyone loves Deng's talent, but so do the Bulls. At least they used to. Injuries and a poor season have hurt his value around the league. Still, it's hard to see the Bulls not matching any offer Deng gets next summer.

He declined a $57.5 million extension in October, so if he makes more than that he'll come out ahead. It will be interesting to see if the budget-conscious Bulls will take advantage of the market conditions and offer him much less.

6. Andris Biedrins, Warriors: Biedrins didn't get the lucrative contract offer that several others did. He was looking for something in the five-year, $50 million range and got an offer that was reportedly substantially lower.

Biedrins falls a little bit into the Anderson Varejao category -- energetic big man whose stats don't tell the whole story in terms of on-court contributions. Given that he continues to improve and he's only 21 years old, it's hard to believe the Warriors wouldn't match an offer.

7. Monta Ellis, Warriors: He's young and he can score. But his restricted status is going to hurt him. No team has the money to offer him more than the midlevel, and he probably feels as though he's worth considerably more than that. He's a player who may be better off taking the one-year tender from the Warriors so that he can be an unrestricted free agent in 2009.

8. Josh Childress, Hawks: Childress doesn't get nearly the respect or hype of many of his teammates in Atlanta, but he's been a devastatingly effective sixth man and who might still be expendable given all of Atlanta's wing talent. He probably can't get more than a midlevel deal on this market, but he'd be a bargain at that price.

9. Ben Gordon, Bulls: Of all the players who turned down lucrative contract extensions last summer, Gordon made the most mind-boggling decision. He turned down a five-year, $50 million deal that seemed above market value on a down season.

For him to recoup that money this summer seems almost impossible ... and now that the Bulls have added Larry Hughes to the mix, it's no longer clear where Gordon fits into the picture.

There isn't a huge market for undersized 2-guards with streaky jump shots. Gordon is most likely to be the top restricted free agent not to have his offer matched, but he's going to struggle to get a huge offer from anyone. Gordon may be better off taking the Bulls' one-year tender offer.

10. Nenad Krstic, Nets: Before his knee injury last season, Krstic looked like he'd be locked up by the Nets. Now the uncertainty over his health could hurt his value.

Philadelphia is one team to watch for. Sixers GM Ed Stefanski was a fan while he was back in New Jersey. A sign-and-trade is another possibility for the Nets.