Ok so, the 76ers do not have a coach as of yet, or have a starting point listed for the 2009-2010 season, or have a way to rid themselves of Samuel Dalembert without a cap hit this offseason. Still it’s not like they are the L.A. Clippers, are they?

Though not disclosing much to the public Ed Stefanski has kept his word of searching high and low for a new head coach, and it’s doubtful he will be done until right before the draft.

He also has to worry about how far the 76ers are over the salary cap. Since there is not a hard cap whatever amount the team has that is about $9 million over the salary cap an equal amount of that is given to the league and dispersed to teams below that mark.

Considering that the 76ers have a hard time filling the seats during the season (23rd of 30) there is loss revenue and profit for the team. Point blank, Philadelphia is not like the L.A. Lakers and can’t afford to go into luxury tax land.

Instead the 76ers want to stay under that magical sum of $70 million for the next season. Andre Iguodala is due to make $11,822,625 and Elton Brand has $14,858,472 owed as well.

That comes to $26,681,097 for the two of them alone. Then we can add in $4,750,000 for Louis Williams, $4,860,000 for Reggie Evans, $3,682,000 for Willie Green, $2,434,681 for Thaddeus Young, $1,757,137 for Jason Smith, and $1,658,280 for Marreese Speights.

Eight players for $45,823,195 on the estimation of salaries is pretty good salary cap management thus far. Of course, the NBA requires 13 players on each team and guarantees an average of 14 players per team in the league, which is how many the team carried last season.

The 76ers have one draft pick at No. 17, which is valued $1,514,280, bringing the salary cap to $47,337,475 for nine players.

Then sign three veterans for the league minimum at $825,497 for next season tallying to $49,813,966 for 12, great cap management.

So can the 76ers re-sign Andre Miller?

That depends on if he accepts less than $10 million, his current salary. And considering Miller is looking for a final big payday with some sun this is highly unlikely.

But let’s say Miller decides to take a pay cut, we have another huge problem…

And its name is SAMUEL DALEMBERT!

Sammy is due to make $12,125,694 in 2009-2010 and $13,012,823 in 2010-2011, and has become untradeable due to high salary compared to his skills.

No team has wanted to touch him when Stefanski tried to trade him before, and probably will not interest a trade until he becomes an expiring contract in the 2010 offseason. If Miller wants to stay he’ll have to take slightly under $8 million.

So what to do about the point-guard situation?

Louis Williams is an option, so are some restricted free agents and draft choices covered in another article

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