4. Theo Ratliff, Timberwolves. You can pick your injury with Ratliff — ankle, knee, back. Whatever. He is 34, and he is done. Still, if the Celtics win a championship this year, they should send Ratliff a ring. He has one year left on his contract, at $12 million, and the cap relief that will bring to Minnesota was a key to the Kevin Garnett trade.

5. Antoine Walker, Heat. It's been a rough summer for 'Toine, robbed in his Chicago home at gunpoint, so I am inclined to go easy on him. But it's impossible to ignore just how bad he was last year. He shot 39.7 percent from the field, which put him 355th in the league. He was 43.8 percent from the free-throw line, which was 432nd. He shot 27.5 percent from the 3-point line, or 232nd. That is an alarmingly low success rate for an NBA player, especially one making $8.5 million.

6. Raef LaFrentz, Blazers. After he played just 17 games for the Celtics in '03-'04, LaFrentz wrote an open letter to Celtics fans, apologizing for his lack of productivity. That was nice of him. Of course, he did not offer to give back any of the millions he was making. He is in Portland now, averaging 3.7 points and earning just under $12 million.

7. Malik Rose, Knicks. Rose is a likable fellow, but the fact is, he is a 6-7 power forward who shot 39.8 percent. He was perfectly healthy, yet averaged just 3.0 points and 2.7 rebounds in 12.5 minutes. Such production will cost the Knicks $7 million this year.

8. Wally Szczerbiak, Seattle. Two bad ankles have made Szczerbiak a standstill perimeter shooter. He can still stroke it, but he has been healthy for just 104 games in the last four years. The Sonics got him to make the numbers in the Ray Allen trade work, and will get out of his contract after next year. In the meantime, they owe him $12 million.

9. Ben Wallace, Bulls. I'm a little torn because I know the Bulls brought in Wallace to solidify themselves in the middle and help them take the next step. Wallace's defense on Shaquille O'Neal in the first round of the playoffs in some ways justified the big contract. I knew some of Wallace's contributions would be intangible, but his production was very subpar (6.7 points, 10.7 rebounds and 2.2 blocks) and Wallace rarely looked like the guy the Bulls thought they were getting. At $15.5 million — that's about 28 percent of the Bulls' salary-cap space — it's impossible to keep Wallace off this list.

10. Kwame Brown, Lakers. When it comes to reasons the Lakers can't seem to get any better, Brown and his $9 million salary should top the list. There's something about this guy ... he just seems to be missing a fundamental understanding of what it means to play in the NBA. Brown missed half of last season with injuries and when he did play, he averaged just 8.4 points and 6.0 rebounds. The good news: He is in the final year of his contract and is valuable trade bait.

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