Kevin Garnett- $18,832,044
Paul Pierce- $13,876,321
Ray Allen- $10,000,000
Rajon Rondo- $9,090,911
Jermaine O’Neal- $5,765,000
Kendrick Perkins- $4,640,208
Nate Robinson- $4,200,000
Glen Davis- $3,000,004
Marquis Daniels- $2,388,000
Avery Bradley- $1,418,160
Shaquille O’Neal- $1,352,181
Delonte West- $854,389
Von Wafer- $854,389
Semih Erden- $473,604
Luke Harangody- $473,604

Perkins, Davis, Wafer, West and Daniels will become free agents at the end of the season. The team holds a team option on Erden. Shaquille O’Neal and Ray Allen both hold player options for next season. Four out of five starters will be returning for the 2011-2012 season. If the C’s do not resign Perkins, Jermaine O’Neal can step in and fill the void in the middle.

The biggest blow would be to the bench depth. Assuming Shaq and Ray Allen return and Jermaine O’Neal slides into the starting lineup, that would leave Shaq and Nate Robinson as the only viable options off the bench. Neither can play extend minutes without being exposed and neither are considered shut down defenders.

The Celtics would benefit mightily from resigning Big Baby, Davis can rebound and score when called upon. His versatility would help cover up some of the shortcomings of the bench. Davis has stepped in nicely for the injured Kevin Garnett. With such a veteran team, the Celtics cannot afford to go into next season without addressing the needs on the bench. Lacking depth at the center spot last season allowed Gasol to walk all over them leading the Lakers to the title.

The 2011 Free Agent Class is shaping up to feature:

Carmelo Anthony
Tony Parker
Tim Duncan
Zach Randolph
Caron Butler
Jamaal Crawford
Michael Redd
Jason Williams

Not quite the marquee players the 2010 class had, but enough to make an impact.

Here’s what to watch as the Celtics try to follow up the big win over Miami Thursday with another strong effort tonight.

1) Talking defense: This will be a test for Boston’s D, because the Grizzlies are a strong offensive team. Memphis is averaging 104 points a game (eighth in the league), but they are not the most efficient offense (21st in that category). Instead, Memphis plays a fast-pace brand of ball and pushes up the court to create more possessions.

Now, normally that would not be good for an older Celtics team. But the C’s have actually played their best when they have been in transition, and Doc Rivers’ club has not been adverse to running with the opposition. While the Celtics will need to be wary of the Grizzlies’ myriad scoring options (from Marc Gasol and Zach Randolph down low to Rudy Gay and O.J. Mayo on the perimeter), this one could actually come down to whether Memphis decides to show up on the defensive end. Which brings me to…

2)  TA: Celtics fans will get to see their first glimpse of old friend Tony Allen in Memphis colors tonight, but whether it is just in sweats or in uniform remains to be seen. That is because head coach (and former Portland Trail Blazers’ great) Lionel Hollins has not given the former Boston guard consistent minutes, even making Allen a healthy scratch in two games last week.

TA was brought in to be the defensive stopper on a team of offensive stars, but for a team that is clearly not shutting down the opposition whatsoever Allen can only get 12 minutes a game. It’s been a tough start for him, but if he plays he can add something to this Memphis club.

3) Manning the middle: Memphis has some impressive big men in Gasol and Randolph, and this will be the toughest test the Celtics’ D has faced in the paint thus far this season. With Jermaine O’Neal out and Shaq limited, Kevin Garnett will really have to control the inside area if the Celtics want to stop Memphis from getting easy buckets.

Let’s not forget that good power forwards and big men (minus Chris Bosh) have shredded the Celtics at times this season. J.J. Hickson put up a gem of a game against Boston in the Cavs’ upset win, Andrew Bogut was great offensively despite playing with basically one arm, and Joakim Noah put up 26 points for the Bulls. But those teams didn’t have two strong options up front like Memphis. The Celtics can’t let the Grizzlies get easy baskets inside, and they have to wear them down on the other end of the court.