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ESPN and CBS Identify the NBA’s Top Value Contracts Under the 2023 CBA

The new CBA’s harsher tax and apron rules elevate below-market deals into decisive roster-building assets.

Overview

  • CBS Sports released a ranked top 15 of team-friendly deals, placing Deni Avdija at No. 1 for his low cost and descending structure and Jalen Johnson at No. 2 for a flat four-year, $30 million-per-year pact.
  • ESPN unveiled its second annual All-Contract Team built to stay under the $187.89 million luxury-tax line, naming Jalen Brunson as captain.
  • Both assessments spotlight Brunson, Avdija and Johnson as leading examples of under-market contracts that shape competitive flexibility under current rules.
  • CBS applied a seven-factor framework—value, term, age, guarantees, durability, portability and structure—while ESPN excluded max, rookie-scale and one-year minimum deals to assemble a realistic 15-player roster.
  • Role-player bargains such as Payton Pritchard, Nickeil Alexander-Walker, Isaiah Stewart and Neemias Queta are highlighted as high-impact, low-cost pieces that deepen depth charts and preserve maneuverability.