Dirk Nowitzki, the butter to the Mavericks's bread has declined the Dallas Mavericks offer. Marc Cuban offered Dirk a hole lot of money (I dont know how much) but I guess Dirk does not want the money he wants a Championship. The teams Dirk would have best luck might be the Lakers, Heat, Bulls or Nuggets. Even if these teams are not all Championship competitors they are young and fresh. 

For Dirk to decline the Mavs contract he must be REALLY want a championship. Although if you think about it Dirk has no chance in the West, having to play the Lakers, Nuggets or Suns. Dirk's best  chance to get a ring would be in the East if he either went to the Bulls, Magic or maybe Sixers. I do not know.

To recap, Dirks career with Dallas was far above great. Averaging 25.0 Points per game, 7.5 boards. Hey, maybe he will stay and put money first, but thats un- Dirk Nowitzki. If Dirk wants a championship he will do whatever it takes to achieve it. 

The Rockets would not be a bad team to go to in the offseason. When Yao Gets healthy they will have Dirk and a sidekick. Although its hard to think he would move to Houston, also in the West. 

The Sixers could use Dirk with all of their mishap but they can't really afford him if he wants a championship. Besides The Sixers are a small moving team going no were.

Dirks opt out lies in one thing, 30 teams 4 series games.