Oklahoma City Thunder

Cost-managed the championship core with ruthless discipline: traded Lu Dort ($17.7M) to Atlanta for three second-rounders in a salary-shedding three-team deal, then tested Denver's resolve with a fully guaranteed 2yr/$12M offer sheet on Spencer Jones — which the Nuggets matched, costing OKC nothing but forcing a rival deeper into the tax. The SGA-Holmgren-Jalen Williams nucleus remains elite with Hartenstein locked in (3yr/$75M). Dort's point-of-attack defense is a real loss, but Wallace and Caruso keep the perimeter identity intact at a fraction of the cost. Still the West's standard until proven otherwise.

2026-27 figures verified against Spotrac and HoopsRumors reporting. View full cap sheet on the Salary Cap page.