Shira Springer of the Boston Globe reports: The Celtics have been waiting anxiously for this moment since the season ended. The pursuit of free agents officially begins tomorrow with teams permitted to open negotiations, but not sign players. Celtics general manager Chris Wallace will take a flight to Durham, N.C., tomorrow afternoon to visit with Rodney Rogers's agent, James ''Butch'' Williams.

After weeks of informal phone calls between Wallace and the representatives of all five of the team's free agents, the real talks start now, numbers are thrown out, the market sets up with the luxury tax looming. The 2002 free agency period will determine whether the Celtics field a team close to the one that competed for the Eastern Conference championship last season.

The Celtics do not want to become taxpayers. But with a payroll of $51.7 million and nine players under guaranteed contract, that is simply unavoidable as they try to re-sign a number of their own to fill out a roster of no more than 13 players. Rogers alone should push Boston over the luxury tax threshold anticipated to fall around $54 million. Now, the trick for Boston is staying a minor taxpayer so the team gets a greater refund.

''Our first priority is definitely our own people, rather than having an eye on numerous outside parties,'' said Wallace. ''Usually, free agency means going after outside players. We have tremendous concerns about the tax, which we are working through. But the good news is a majority of these other teams are in the same predicament. ''

If the Celtics prioritized a list of their remaining free agents after Rogers, it would probably start with Erick Strickland, then Mark Blount, and Walter McCarty. Blount is a restricted free agent, which means Boston has the right to match any offer he receives. Roshown McLeod never played a game for the Green and the team won't make any effort to re-sign him.

On the other end of the spectrum, Rogers not only stands atop the Celtics' free agency rankings, but he also will attract the interest of other teams. (The Celtics were 27-16 with Rogers coming off the bench in all but the last regular-season game.) As a versatile big man, who can shoot 3-pointers, bang around inside, and spread out opposing defenses, he could be an asset on a number of Eastern Conference teams.

But based on his experience with Boston over the second half of the season, Rogers would prefer to stay with the Celtics. The only obstacle is money. Still, the fact that Rogers is a Bird free agent with the Celtics, entitling him to a 12.5 percent annual raise as opposed to the 10 percent raises other organizations could offer, probably won't be a factor in negotiations. Talks will be focused on starting salary, not increases.

''Rodney enjoyed playing in Boston and his primary desire is to stay there,'' said Williams. ''My thing is Chris has got the first shot at it and there may not be another shot after Chris. If we can reach a happy medium and he comes strong, it's a no-brainer. If not, we go out there and test the free agent market waters and then it becomes strictly dollars and cents and livability.''

On the negative side of the financial ledger, the Celtics have all their spending concerns, plus competition from other teams. According to Williams, there are five other teams that have shown serious interest in Rogers. That list certainly includes teams that got too good a look at him during the playoffs, like Philadelphia, who appears the most competitive suitor. The 76ers have had a longstanding interest in Rogers, dating back to the last time he was a free agent. And basketball-wise, he would make a lot of sense for them.

Other Eastern Conference teams that might attempt to court Rogers in the upcoming weeks include Miami and New York. So, while the impending luxury tax may make it a tight free agent market, there are still organizations out there with interest in Rogers capable of pushing up the bidding price. And just because Rogers liked the Celtics doesn't mean he'll be more flexible dealing with them. While all the compliments from Wallace and the clear priority placed on re-signing Rogers is flattering, it doesn't mean much if the Celtics don't have the money to back it up.

''That all sounds good, but let's get it done,'' said Williams.

Tomorrow afternoon, in the law offices of James ''Butch'' Williams, the Celtics will begin to get some answers.

Phil Jasner of the Philadelphia Daily News reports: FC Barcelona, Efthimios Rentzias' team in Spain, decided against picking up an option on his contract yesterday, clearing the way for him to open negotiations with the Sixers.

"They had to notify me in writing by 6 p.m. [yesterday] if they were exercising their option," said Keith Glass, Rentzias' agent. "That didn't happen."

Instead, Barcelona was required to pay Rentzias a buyout fee that will net him nearly $200,000. Had he remained in Spain, his contract for next season would have been worth nearly $1 million.

"I think the people over there think he'll still re-sign with them, but it doesn't look like that's going to happen," Glass said.

"I hope things work out," Sixers general manager Billy King said via e-mail. "They look good right now."

In other news: NBA teams can begin speaking with free agents Monday, and players can begin signing July 16. It remains to be seen whether the Sixers consider either Boston forward Rodney Rogers or Minnesota guard Chauncey Billups as priorities.

"Rodney thinks a lot of Philly, and wants to stay in the East," said James "Butch" Williams, Rogers' agent. "I think Philly is one place he'd seriously consider."

Andy Miller, Billups' agent, said, "From our perspective, Philadelphia would be on a short list. If they don't call, I'll call them. I will definitely inquire."

Billups, who opted out after the second year of a three-year contract, is thought to have an interest in returning to Denver, his hometown.

The Associated Press reports that the three men charged in the stabbing of Paul Pierce of the Boston Celtics at a nightclub nearly two years ago will go on trial this fall.
It is expected the timing of the trial will not interfere with Pierce's preseason obligations to the Celtics.
The 24-year-old Pierce required lung surgery after he was stabbed in the neck, back and chest, and hit over the head with a bottle about 1 a.m. on Sept. 25, 2000, inside a Boston nightclub.
The three men are charged with armed assault with intent to murder, assault and battery with a dangerous weapon and related offenses.  The have all pleaded innocent.

Steve Bulpett of the Boston Herald reports that the Celtics? summer will be greatly influenced by the NBA?s luxury tax. This has changed the perception from ?it?s all about winning? to ?it?s all about the money?.

Asked what portion of his decisions in this offseason are dictated by financial concerns, Celtics general manager Chris Wallace didn't hesitate. ``I'd say 120 percent,'' he said.

The Celts' payroll for the coming season is now in the $52 million range for the nine guaranteed players. The base for Paul Pierce's new deal has yet to be calculated, so the number could be altered slightly. And the figure will rise if Omar Cook is still on the team on August 1 and his partial guarantees kick in.

But with Rodney Rogers still to sign (he's the first priority) and Erick Strickland desired, the Celtics are living on the fault line with a tax that could kick in anywhere from $51 million to $54 million. The threshold won't be learned until the revenues are added and audited in July of 2003.

``Before we even sign anyone, we're up against it,'' said Celtics chief operating officer Rich Pond. ``We have a lot of work to do trying to manage this. Nobody knows the exact number, so that makes it difficult. You don't find out the threshold until the season's over and everything's calculated, so you're working against a framework of something that's unknown.''

``It's possible for us to keep the players we want and stay under,'' said Pond, ``but it'll be difficult. If we're slightly over, it's better than being significantly over. But we don't want to be over at all. The mandate right now is clear. We're not supposed to venture into the luxury tax area.'?

The Heat have changed their philosophy regarding the NBA?s luxury tax. Ira Winderman of the Sun-Sentinel reports that Pat Riley said the team will not allow the luxury tax to stand in the way of winning.

"We are not going to be supersensitive to it like we were last year," Heat coach Pat Riley said Tuesday. "We want fans to know we're not going to be thinking tax, tax, tax. We want to win."

Riley said the Heat is attempting to acquire a second first-round pick, in addition to its No. 10 lottery selection, which would explain workouts for such players as Carlos Boozer, Lonny Baxter, Tayshaun Prince and Dan Dickau.

Riley, who previously said the team would exceed the tax threshold in free agency only for a "great player," said the $4.5 million mid-level exception now could be applied to an answer for the team's void at small forward.

Last season was frustrating for Riley and the Heat as the threat of the tax forced them to curb their off season spending. As it turns out, with leaguewide 2001-02 salaries falling at less than 61 percent of overall revenues, there will be no tax assessed for this past season. Riley said before last season, without the looming threat of a tax, he would have been far more aggressive in attempting to retain Anthony Mason, Tim Hardaway, Bruce Bowen and Dan Majerle.

Other NBA teams are still governing their salaries with the tax in mind. This could give the heat an advantage in free agency, which could help them revitalize a stagnant roster.

For example, Boston is considering an uncompromising approach with the tax that could cost it the services of forward Rodney Rogers. Similarly, small-market Utah is not expected to be able to re-sign both Donyell Marshall and Byron Russell, small forwards who could fill a Heat need. And Devean George could emerge as a starter elsewhere after playing as a reserve for the tax-cautious Lakers.

Dave Kreiger of the Rocky Mountain News writes that today?s Lakers can?t be considered one of the best teams of all time because of the weakness of the competition. This year the Los Angeles Lakers became the fourth team to win three championships in a row.

Along with the Minneapolis Lakers of the 50?s, the Celtics of the 60?s and the Bulls of the 90?s, this Lakers team can be added to that ?three-peat? list. But none of those teams should be considered the best ever.

The 50?s Lakers were good for their day, but there can be no comparison between the NBA of then and today?s NBA. The Celtics of the '60s are another relic, though more recognizable as a modern basketball team than the oldest Lakers. They don't match up with modern teams in size or athleticism but they dominated the sport longer than any team before or since.

The Bulls of the 90?s and today?s Lakers may be dominant, but they have no real competition.

Kreiger concludes that the Lakers and Celtics of the 80?s and even the Sixers of the 80?s were all better. Even though they didn?t dominate like the ?three-peat? teams did, their level of competition was head and shoulders above what those teams faced.

"I put the Lakers, Celtics and Sixers of basketball's golden age (the 80?s) one, two and three, respectively. At the moment, I have the '90s Bulls and current Lakers tied for fourth. Shaq would dominate inside, but Scottie Pippen would disrupt the triangle and Michael Jordan would be . . . well . . . Michael Jordan.

The current Lakers can win more championships and not affect this calculation measurably. I already have them tied with a team that won twice as many.

Four or five in a row would be something, but the subject still isn't arithmetic. The '60s Celtics aren't the best of all time by virtue of eight in a row. It's also about competition."

Dan Barriero of the Star Tribune writes that there is one good reason to cheer for the Lakers over the Nets: because It would further annoy Red Auerbach.

Laker coach Phil Jackson is close to tying Auerbachs? record for NBA Championships won by a coach (nine). When interviewed about Jackson?s accomplishment, Auerback could have taken the high road and congratulated Phil. Instead, Red has done everything he can to denigrate Jackson's achievements. He has reminded the world that Jackson never built a team from scratch, and that talent has been handed to him. "His teams have been ready-made," he said.

The best Auerbach could offer was this lefthanded compliment: "I've seen guys get ready-made teams and butcher it. He's certainly not butchering them."

Barriero adds that Red always loves to talk about the rabbit's foot in the other guy's pocket, though rarely about the one in his own. In 1950, He had the opportunity to draft All-America guard Bob Cousy out of Holy Cross. Red took a center named Charlie Share. "Little men are a dime a dozen," Red said. "I'm supposed to win, not go after local yokels."

The Celtics still got Cousy, only because the Tri-Cities franchise that had drafted him then traded him to the Chicago Stags, who folded. Auerbach was handed Cousy in a blind draw. Cousy became the game's greatest playmaker. Should we conclude that you didn't butcher a ready-made playmaker, Red?

Auerbach is not as quick to mention that, though he made a brilliant move in trading for Bill Russell, the coach didn't exactly trade for a raw project of the Luc Longley variety. Russell, fresh off winning two NCAA titles, had a little talent. So did Tom Heinsohn, John Havlicek, Sam Jones, K.C. Jones and Cousy, all in the Hall of Fame.
Auerback will tell you that with 29 teams, the NBA?s talent pool is far more diluted than when he won titles. He probably would be slightly less eager to remind the curious that it took the Celtics only 19 series to light the cigar nine times. For Jackson to claim nine titles, his teams will be required to win 36 series.

Jackson has mastered the art of dealing with multi-million dollar contracts and billion dollar egos, neither of which posed the same threat in Auerbach's day, when free agency did not exist. Yes, Jackson can be smug (though Red wasn't exactly shy about carrying around a sense of entitlement). Yes, the Zen master has been fortunate. But there comes a point when the collective weight of his accomplishments should eliminate all peripheral issues.

The message to Red should be clear: Shut up. You had your time. Let Jackson have his.

Shira Springer of the Boston Post reports that the Celtics are pinching pennies these days. With the threat of the NBA?s luxury tax, the Celtics? are wondering how they will keep their core together.  

For next season, there are free agents to re-sign (hopefully), a pair of maximum contracts to pay (Antoine Walker and Paul Pierce), and large sums owed to members of the supporting cast ($9.2 million to Kenny Anderson, $5.2 million to Vitaly Potapenko, $5 million to Eric Williams, and $4 million to Tony Battie).

The Celtics believe that this year?s playoff run is one that could continue for years, and believe that team chemistry is a large reason for that success. The core of the group has been together for 3 years. This season saw the arrival few rookies followed by the addition of Tony Delk and Rodney Rogers from Phoenix.

The Celtics have made their transactions based on the fact that their two superstars (Pierce and Walker) are locked up to long-term contracts. Walker is entering the fourth year of a six-year maximum contract that will pay him approximately $71 million. Pierce will receive a significant raise when the first year of his six-year maximum deal begins in the fall, the total expected to be in the low-to-mid $90 million range. But with five free agents to consider and a tax assessment expected, the real work starts for the team's executives.

''Two or three weeks from now, we will get together with ownership and figure out exactly what the financial strategy is? said Celtics GM Chris Wallace. ?Every year we get together after the season and go over what our wish list is and how that stacks up with the reality of the financial situation.''

Here's some of that reality: With only nine players under contract for next season, the Celtics' payroll is roughly $51.7 million for 2002-03. The salary cap should change little from its current level of $42.5 million. But most important, the tax threshold is expected to be between $52 million-$53 million.

Ownership has stated that they do not want to pay the luxury tax, but it appears as if it may become unavoidable. Fortunately for the Celtics, many other teams are in the same situation, which should drive the price down for upcoming free agents. But like Wallace said, there is the wish list and then there is the financial reality. The GM will spend the next few weeks trying to get the two on the same page.

The Boston Celtics would be the first to admit that this post season they exceeded even their own expectations by coming within two games of the NBA Finals after 7 years away from the Playoffs, but will their fairytale run be over before it truly begins?

It is no secret that, like most other teams, Celtics ownership wants to avoid the dreaded luxury tax.  The team would like to keep their nucleus intact, but with Rodney Rogers, Walter McCarty, Erick Strickland, Mark Blount and Roshown McLeod all free agents this might not be possible.  Rogers is the team?s main priority.  Signing him will have a huge impact on the other four writes Mark Cofman of the Boston Herald.

Blount and McLeod are as good as gone.  That leaves McCarty, a favorite of coach Jim O?Brien, and Strickland, both of whom were vital pieces off the Celtics bench.  The mid-season acquisition of guard Tony Delk, who has four seasons left on his contract, means that both McCarty and Strickland will likely become pay roll cuts even if owner Paul Gaston were to loosen his policy on avoiding the luxury tax.  The only way either have a chance of remaining would be if Rogers left via free agency.

``It's really not the wisest thing to be hammering out plans right after the season ends, especially a season in which there's been so much emotion involved from getting as far as we did,'' Wallace said. ``Some concrete decisions will have to be made, of course, but we're planning to step back for a minute. Then we'll sit down with ownership and discuss what direction the team will take.''

They have done it.  For the first time in the futile existence of the New Jersey Nets they are finally going to the NBA Finals as participants.

The change in fortunes for the franchise can be tied back to one off season trade, the trade that saw the selfish Stephon Marbury shipped to Phoenix for the troubled Jason Kidd.  Who would have guessed that Kidd?s unselfish style, and of course the relatively injury free season, could have such an effect on a team so quickly?

The Nets delivered the final blow to the Boston Celtics last night at the FleetCenter, winning Game 6 by the score of 96-88 sparking an emotional scene from the Nets players.

"I think you can always go back on history, I wanted to find out on my own," said Kidd, who had his third triple-double of the series. "There have always been questions about our team," he said. "Do we have the heart, do we have the toughness, do we have this, do we have that? I hope we can answer some of those questions."

The majority of the questions came after the Nets squandered a 21 point lead in the fourth quarter of Game 3, many wondering if the Nets can bounce back or were they done.  The Nets certainly showed they had heart, bouncing back with a vengeance to win the next three straight, two of which were on the road.

"Some things in life, you just can't find the words for," Keith Van Horn said. "It's just unbelievable."

"I'm light-headed right now," Kidd said. "So, I guess it's just unbelievable. I try to reflect all the way back to the trade. You never know. We've got a great group of guys, we stayed together win or lose. When I'm on the golf course, I'll realize that we won the Eastern Conference finals."

The Nets are now destined to meet either Sacramento or Los Angeles in the NBA Finals.  Like New Jersey, Sacramento had a chance to close out the Western Conference Championship with a win in L.A. last night but ran into too much Shaq.  The Lakers ran the ball inside as much as they could in Game 6, and Shaquille O?Neal did not disappoint scoring 41 points and grabbing 17 rebounds in 44 minutes.

?We ain't going to go away that easy," O'Neal said.

?It was like, 'Let's go. Let's go, man,' " Kobe Bryant added. "We've been through so much together since we first came here. We've been through playoffs where we got swept. We've been through coaches coming and going. We've had so many ups and downs, that this is nothing. Facing elimination, this is nothing to us."

The deciding game is scheduled to be played Sunday in Sacramento with the winner meeting the New Jersey Nets for the Championship.