40-31

40. Tayshaun Prince DET (SF) 27 yrs old Contract: 4yrs/$10
Prince is a very unique player. His length makes him a tough guard for other small forwards and provides him with extra length on defense. Prince made the All NBA Defensive second team this year which shows how much other people in the league respect his D. Prince is especially valuable now because of all of the great "slashers" in the NBA. He can guard Kobe, Wade, LeBron etc. The only downside is his contract which could be viewed as a bit steep.

39. Josh Howard DAL (SF) 27 yrs old Contract: 4 yrs/$10
Plays alot like Prince and has an identical salary. The main plus for Howard over Prince is his scoring ability. Howard is seen as a scoring threat and appears to be getting better as he matures in the league. He's not a top option but is a great second fiddle paired with Dirk Nowitzki.

38. Al Jefferson BOS (FC) 22 yrs old Contract: 1 yr/$2.4
Jefferson is a total bargain right now after finally living up to some of that potential people had been talking about the past three years. Jefferson averaged 16ppg and 11rpg on a weak Boston team. Should the Celtics win the lottery and land Greg Oden or Kevin Durant this could be a really good Boston team. I have no reason to expect this however, it isn't uncommon for young guys like Jefferson to step up for a year and get that big pay increase and then tone it back down. In March Jefferson went for 32 and 18, showing a big glimpse of that promise.

37. Andrea Bargnani TOR (F) 21 yrs old Contract: 3 yrs/$5
Right when Bargnani was starting to turn it on this year he got hurt. Bargani, the number one pick last year, was better than expected. Some thought the Darko curse would strike Bargnani but it clearly did not. He really is a lot like Dirk Nowitzki. It's not fair to compare the two yet but Bargnani did have a better rookie year than Dirk. He can hit threes like nobodies business and score over smaller players when given the chance.

36. Lamar Odom LAL (F) 27 yrs old Contract: 2 yrs/$14
I sometimes forget how young Odom is. He played college ball for just one year before heading to the NBA, so even though he's been around for some time he's quiet young. When Odom is healthy he can be unstoppable. He's a bit like Josh Howard in that he cannot be the number one guy, but he's a great number two. Playing with Kobe the Lakers were much better than expected last year. However, this year with a hurt Odom, the Lakers really struggled. Odom can hit open jumpers and is a tough guy to guard because he can really drive the ball quickly and is 6'10. The next few seasons will define his career.

35. Emeka Okafor CHA (FC) 24 yrs old Contract: 2 yrs/$6.5
After a disappointing second season, Okafor brought it strong this past season. He'll never be a big scorer but he put in 14 a game this year and if you can get that output from your center you'll be happy. Okafor is paid to score though, he arguably the top defensive big man in the NBA right now. He averaged 2.6 bpg this past season along with 11.3 rpg. If he follows up this past season with another one next year he could shoot up this list.

34. Andre Iguodala PHI (GF) 23 yrs old Contract: 1 yr/$2.8
Iguodala was the Al Jefferson of guards last year. After a good rookie season Iguodala was expected to do big things in 05-06. He did not. However, as soon as Allen Iverson was traded to the Nuggets, Iguodala picked up his scoring and finished the season averaging over 18ppg. Not only was his scoring up, he averaged nearly 6 assists per game and 5 rebounds per game. Should he improve even more next year he could be an all star. He even put up a couple of triple-doubles last season, really showing his versatility.

33. Rashard Lewis FA (SF) 27 years old Contract: Free Agent
Lewis is a lot like Lamar Odom but with more scoring ability. However, he is a free agent. I'm guessing he follows the money and ends up averaging 23 a game for an awful team. Lewis is 6'10 but only pulled in six rebounds a game last year for the Sonics. Should he really want to take his game to the next level he'll need to take less threes and post up the smaller guys in the league who attempt to guard him. His youth and size keep him on this list but he could disappear with a sub par 07-08.

32. Vince Carter FA (SG) 30 yrs old Contract: Free Agent
Carter isn't necessarily a free agent yet. If he chooses, he can return to New Jersey and make 16 million next season. However, being 30 years old, he will probably opt to cash in on one more long term deal this offseason. When he was with Toronto early in his career there were comparisons to Michael Jordan and he may have topped lists like this one. However, he is widely known for caring only when he has money at stake or when he feels like it. Here's the proof: 00-01 Carter averaged over 27ppg and shot 46 percent, he also took about seven free throws per game. In 04-05 Carter was averaging 15.8 ppg on 41% shooting and was attempting only 3.6 free throws per game before being traded. He'll get a big deal this offseason. If my team signed him, I'd be mad. However, there is still that small chance he could put up 27 a game again.

31. Jermaine O'Neal IND (FC) 28 yrs old Contract: 3 yrs/$21
O'Neal is a lot like Carter. A guy who used to be in high demand and highly respected. No longer. O'Neal is now synonymous with injuries and fighting. The past three seasons he's averaging only 54 games per season because of injuries and suspensions. So there are some real injury concerns. That coupled with his insane contract make him a hard sell. However, when he's healthy and playing well he's almost unstoppable. Very few players can score in the post like O'Neal. He's good for at least 20/10 and two blocks a game. He's also a good shooter for big man. This next season will be key for him. If he can stay healthy and lead the Pacers back to the playoffs he'll be a real threat again.