Max Cap Room
$14.1 million Nontaxpayer Mid-Level Exception
$5.1 million Bi-Annual Exception

Potential Free Agents

• Kenyon Martin Jr. ($8 million non-guaranteed salary)

• Kelly Oubre ($8.4 million player option, Early Bird Rights, Unrestricted)

• Andre Drummond ($5 million player option, Non-Bird Rights, Unrestricted)

• Eric Gordon ($3.5 million player option, Non-Bird Rights, Unrestricted)

• Reggie Jackson ($2.3 million cap hold, Non-Bird Rights, Unrestricted)

• Kyle Lowry ($2.3 million cap hold, Early Bird Rights, Unrestricted)

• Guershon Yabusele ($2.8 million cap hold and Qualifying Offer, Non-Bird Rights, Restricted)

• Ricky Council IV ($2.2 million non-guaranteed salary)

Summary

Even if the 76ers lose all their potential free agents, they won't have meaningful cap room, barring any major trades. 

 

If Oubre, Drummond, and Gordon all opt out, and Martin is waived, the 76ers will have $18 million below the luxury tax, $26 million below the first apron, and $36 million below the second apron, with just 7 players under contract (not including their first round pick). Therefore, it's unlikely they could use the full $14.1 million Nontaxpayer MLE and the $5.1 million Bi-Annual Exception and stay below the first apron, so they will probably only have part of the full MLE or just use the $5.7 million Taxpayer MLE, which would allow them to go over the first apron but hard cap them at the second apron. 

 

Depending on what happens with their existing potential free agents, they might be over the second apron and only minimum contracts to add talent.

Potential Free Agency Targets
Size at Forward

• Jae'Sean Tate

• Larry Nance Jr.

• Trey Lyles

Two-Way Wings

• Dorian Finney-Smith

• Pat Connaughton

• Jeff Green

Shooting​

• Dean Wade

• Tre Mann

• Tim Hardaway Jr.