Reshaping the roster of a team that won 51 games and finished fourth in the Western Conference of the NBA is no easy task.

Salary cap and luxury tax concerns mean the skills of an accountant and attorney are almost as important as being able to evaluate talent.

The Timberwolves are receiving high marks around the league for acquiring Latrell Sprewell, Sam Cassell, Michael Olowokandi, Ervin Johnson, Mark Madsen and Fred Hoiberg.

The additions have sparked ticket sales this summer and fed hope the Wolves will advance past the opening round of the NBA playoffs for the first time.

"All those wins and finishing fourth still didn't get them out of the first round,'' said former coach Jack Ramsey, an NBA analyst for ESPN. "That's a big incentive for them. No matter what your record was the previous year, you're always looking for ways to improve your team. I think this is the best team Minnesota has ever had."

Wolves superstar Kevin Garnett, one of three players remaining from last year's club, has been silent about the moves, but his opinion is the one that carries the most weight. The team's franchise player is in the last year of his six-year, $126 million contract and can test the free-agent market next summer.

Garnett broke his silence briefly with ESPN.com.

"I only really know (Sprewell) through the All-Star Game, but I'm definitely excited to have him," Garnett said. "With him and Sam, we really had an aggressive offseason and now it's up to us as an organization to get it done. I'm really excited because there's not too many people who have been with the Timberwolves as long as I have."