LEBRON JAMES OFFICIALLY ON BOARD: MIAMI HEAT’S TOP FREE-AGENT TARGETS

Just like many of you, the sound of LeBron James stating on live television that he will be “taking his talents down to South Beach to play with the Miami Heat” is still fresh in my head.

It seems more like a dream than a reality at this point and from the looks of it for Heat fans, the reality won’t truly settle in until “LeBoshade” step on the court.

At this very moment the Miami Heat have three verbal commitments from Dwyane Wade, Chris Bosh, and LeBron James, with only one signed player on their roster, Mario Chalmers.

Chalmers makes $847k this upcoming season and with the 2010-11 NBA salary cap set at $58.044 million, the Heat have approximately $57,197,000 to spend this offseason.

According to NBA Salary Cap FAQ , the first year starting salary for a maximum contract player is never less than 105% of his salary in the last year of his previous contract.

Basically, “LeBoshade” should each be making $16.59 million during the 2010-’11 season.

As of right now nobody is certain on how much of a pay-cut the trio will take, so we will assume that they each take a $4 million cut for the sake of bringing in more talent.

With Wade, LeBron, and Bosh each making $12.59 million next season, the Miami Heat will have a little over $20 million to fill up their roster this offseason ($20.274 to be exact).

Miami Heat’s Top Free-Agent Targets

After signing the three superstars the Heat will have a total of four players on their current roster, with 11 vacant spots waiting to be filled. With it being quite obvious that the ball will be in the hands of the trio for the majority of the game, Miami needs to go out and sign solid role playing veterans that can not only help compete for a championship, but can also mentor the team in the locker room.