Yossi Gozlan
@yossigozlan.bsky.social
NBA Salary Cap Analyst | Founder, Host, Writer, Editor, Digital Artist, & Producer of Third Apron | Pronounced "yo-see" | Previous Experience: @hoopshypeofficial.bsky.social
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2026 NBA Trade Deadline Guide: Part II
This guide focuses on 20 players who could define the trade deadline and be dominoes for subsequent trades. It also contains tiers of teams likely to be buyers based on their assets and cap situation.
www.thirdapron.com
New post on Third Apron: Trade Deadline Guide Part II
This one focuses on 20 players who could define the trade deadline and be dominoes for subsequent trades.
It also contains tiers of teams likely to be buyers based on their assets and cap situation.
www.thirdapron.com/p/2026-nba-t...
This one focuses on 20 players who could define the trade deadline and be dominoes for subsequent trades.
It also contains tiers of teams likely to be buyers based on their assets and cap situation.
www.thirdapron.com/p/2026-nba-t...
New post on Third Apron:
On the Jaren Jackson Jr. trade, salary cap mechanics, the value of the draft picks sent, why the Grizzlies needed to officially start a rebuild, and why the Jazz needed to end theirs.
www.thirdapron.com/p/unpacking-...
On the Jaren Jackson Jr. trade, salary cap mechanics, the value of the draft picks sent, why the Grizzlies needed to officially start a rebuild, and why the Jazz needed to end theirs.
www.thirdapron.com/p/unpacking-...
Unpacking the Jaren Jackson Jr. Trade
Looking ahead at the Grizzlies upcoming rebuild and why the Jazz needed to end theirs.
www.thirdapron.com
February 4, 2026 at 7:37 AM
New post on Third Apron:
On the Jaren Jackson Jr. trade, salary cap mechanics, the value of the draft picks sent, why the Grizzlies needed to officially start a rebuild, and why the Jazz needed to end theirs.
www.thirdapron.com/p/unpacking-...
On the Jaren Jackson Jr. trade, salary cap mechanics, the value of the draft picks sent, why the Grizzlies needed to officially start a rebuild, and why the Jazz needed to end theirs.
www.thirdapron.com/p/unpacking-...
The way my heart just sank
February 3, 2026 at 11:34 PM
The way my heart just sank
Catch up on today's Third Apron stream covering this, the Jaren Jackson Jr. trade, everything the Bulls just did, and more!
Subscribe, comment, and like: youtube.com/live/8s6Fdgz...
Subscribe, comment, and like: youtube.com/live/8s6Fdgz...
Jaren Jackson Jr. Traded! James Harden for Darius Garland? and more! | Third Apron Podcast
YouTube video by Yossi Gozlan
youtube.com
February 3, 2026 at 11:24 PM
Catch up on today's Third Apron stream covering this, the Jaren Jackson Jr. trade, everything the Bulls just did, and more!
Subscribe, comment, and like: youtube.com/live/8s6Fdgz...
Subscribe, comment, and like: youtube.com/live/8s6Fdgz...
"The Cavaliers are looking to be very good with James Harden this year and next, then pivot after that."
"I'm looking at this as the Clippers were just thrown a life raft."
Sam and I unpack the rationale behind the potential James Harden-Darius Garland swap.
youtu.be/ZIXbwe9E-fE
"I'm looking at this as the Clippers were just thrown a life raft."
Sam and I unpack the rationale behind the potential James Harden-Darius Garland swap.
youtu.be/ZIXbwe9E-fE
Unpacking the Rationale Behind the Darius Garland for James Harden Trade | Third Apron Clip
YouTube video by Yossi Gozlan
youtu.be
February 3, 2026 at 11:24 PM
"The Cavaliers are looking to be very good with James Harden this year and next, then pivot after that."
"I'm looking at this as the Clippers were just thrown a life raft."
Sam and I unpack the rationale behind the potential James Harden-Darius Garland swap.
youtu.be/ZIXbwe9E-fE
"I'm looking at this as the Clippers were just thrown a life raft."
Sam and I unpack the rationale behind the potential James Harden-Darius Garland swap.
youtu.be/ZIXbwe9E-fE
LIVE: Jaren Jackson Jr. Traded! James Harden for Darius Garland? and more! | Third Apron Podcast
Chat: youtube.com/live/8s6Fdgz...
Chat: youtube.com/live/8s6Fdgz...
De'Andre Hunter-Keon Ellis Trade and NBA Trade Deadline Talk | Third Apron Podcast
Last night, we got the second trade of the season featuring the Cavaliers, Kings, and Bulls. We break it down and discuss other topics around the league.http...
youtube.com
February 3, 2026 at 9:21 PM
LIVE: Jaren Jackson Jr. Traded! James Harden for Darius Garland? and more! | Third Apron Podcast
Chat: youtube.com/live/8s6Fdgz...
Chat: youtube.com/live/8s6Fdgz...
The Boston Celtics will also create a massive $27.7 million trade exception.
They accomplish this by taking Nikola Vucevic into the Kristaps Porzingis trade exception.
They accomplish this by taking Nikola Vucevic into the Kristaps Porzingis trade exception.
Boston Celtics cap situation after trading Anfernee Simons for Nikola Vucevic:
They open up more trade flexibility by getting under the first apron.
They reduce their tax penalty from $39.5 million to $17.7 million.
They have three second-round picks left to help duck the tax.
They open up more trade flexibility by getting under the first apron.
They reduce their tax penalty from $39.5 million to $17.7 million.
They have three second-round picks left to help duck the tax.
February 3, 2026 at 9:18 PM
The Boston Celtics will also create a massive $27.7 million trade exception.
They accomplish this by taking Nikola Vucevic into the Kristaps Porzingis trade exception.
They accomplish this by taking Nikola Vucevic into the Kristaps Porzingis trade exception.
List of NBA teams in the luxury tax, by how much, and their penalty.
Good reference to understand which teams will look to save money over the next two days.
Celtics and Timberwolves are close to ducking the tax entirely after today's trades.
Good reference to understand which teams will look to save money over the next two days.
Celtics and Timberwolves are close to ducking the tax entirely after today's trades.
February 3, 2026 at 9:08 PM
List of NBA teams in the luxury tax, by how much, and their penalty.
Good reference to understand which teams will look to save money over the next two days.
Celtics and Timberwolves are close to ducking the tax entirely after today's trades.
Good reference to understand which teams will look to save money over the next two days.
Celtics and Timberwolves are close to ducking the tax entirely after today's trades.
The Bulls are now just $4.5 million under the luxury tax line by swapping Nikola Vucevic for Anfernee Simons.
They also now have a comical logjam of guards. Bringing in both Simons and Jaden Ivey feels like they could be moving on from both Coby White and Ayo Dosunmu.
They also now have a comical logjam of guards. Bringing in both Simons and Jaden Ivey feels like they could be moving on from both Coby White and Ayo Dosunmu.
The Chicago Bulls will create a $18 million trade exception:
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
February 3, 2026 at 8:57 PM
The Bulls are now just $4.5 million under the luxury tax line by swapping Nikola Vucevic for Anfernee Simons.
They also now have a comical logjam of guards. Bringing in both Simons and Jaden Ivey feels like they could be moving on from both Coby White and Ayo Dosunmu.
They also now have a comical logjam of guards. Bringing in both Simons and Jaden Ivey feels like they could be moving on from both Coby White and Ayo Dosunmu.
Boston Celtics cap situation after trading Anfernee Simons for Nikola Vucevic:
They open up more trade flexibility by getting under the first apron.
They reduce their tax penalty from $39.5 million to $17.7 million.
They have three second-round picks left to help duck the tax.
They open up more trade flexibility by getting under the first apron.
They reduce their tax penalty from $39.5 million to $17.7 million.
They have three second-round picks left to help duck the tax.
February 3, 2026 at 8:51 PM
Boston Celtics cap situation after trading Anfernee Simons for Nikola Vucevic:
They open up more trade flexibility by getting under the first apron.
They reduce their tax penalty from $39.5 million to $17.7 million.
They have three second-round picks left to help duck the tax.
They open up more trade flexibility by getting under the first apron.
They reduce their tax penalty from $39.5 million to $17.7 million.
They have three second-round picks left to help duck the tax.
The Boston Celtics get much-needed center depth and under the first apron by swapping Anfernee Simons for Nikola Vucevic.
They are now just $5.9 million away from getting under the luxury tax entirely.
They are now just $5.9 million away from getting under the luxury tax entirely.
February 3, 2026 at 8:44 PM
The Boston Celtics get much-needed center depth and under the first apron by swapping Anfernee Simons for Nikola Vucevic.
They are now just $5.9 million away from getting under the luxury tax entirely.
They are now just $5.9 million away from getting under the luxury tax entirely.
Third Apron podcast will be LIVE at 4 PM ET/1 PM PT!
Sam and I are discussing all of today's trades and rumors.
We're also doing some Q&A. Reply here or in the chat with any questions or fake trades you have!
Link: youtube.com/live/8s6Fdgz...
Sam and I are discussing all of today's trades and rumors.
We're also doing some Q&A. Reply here or in the chat with any questions or fake trades you have!
Link: youtube.com/live/8s6Fdgz...
Jaren Jackson Jr. Traded! James Harden for Darius Garland? and more! | Third Apron Podcast
We discuss the two trades that happened this morning as well as the big trade rumored to happen between Cleveland and Los Angeles.
You can follow Yossi on:
Twitter: https://twitter.com/YossiGozlan
Bl...
youtube.com
February 3, 2026 at 8:38 PM
Third Apron podcast will be LIVE at 4 PM ET/1 PM PT!
Sam and I are discussing all of today's trades and rumors.
We're also doing some Q&A. Reply here or in the chat with any questions or fake trades you have!
Link: youtube.com/live/8s6Fdgz...
Sam and I are discussing all of today's trades and rumors.
We're also doing some Q&A. Reply here or in the chat with any questions or fake trades you have!
Link: youtube.com/live/8s6Fdgz...
Detroit Pistons cap situation after trading Jaden Ivey:
Go from $18.9 million under the tax to just $5.6 million below it.
They still have plenty of tradeable salaries and draft picks for a big move. Just not sure who that is though now with Jaren Jackson Jr. off the board.
Go from $18.9 million under the tax to just $5.6 million below it.
They still have plenty of tradeable salaries and draft picks for a big move. Just not sure who that is though now with Jaren Jackson Jr. off the board.
February 3, 2026 at 8:21 PM
Detroit Pistons cap situation after trading Jaden Ivey:
Go from $18.9 million under the tax to just $5.6 million below it.
They still have plenty of tradeable salaries and draft picks for a big move. Just not sure who that is though now with Jaren Jackson Jr. off the board.
Go from $18.9 million under the tax to just $5.6 million below it.
They still have plenty of tradeable salaries and draft picks for a big move. Just not sure who that is though now with Jaren Jackson Jr. off the board.
Minnesota Timberwolves cap situation after dumping Mike Conley.
They open up trade flexibility by getting under the apron. But they're also very close to ducking the tax entirely if they can't swing a Giannis Antetokounmpo trade.
They have two weeks to get back to 14 players.
They open up trade flexibility by getting under the apron. But they're also very close to ducking the tax entirely if they can't swing a Giannis Antetokounmpo trade.
They have two weeks to get back to 14 players.
February 3, 2026 at 8:09 PM
Minnesota Timberwolves cap situation after dumping Mike Conley.
They open up trade flexibility by getting under the apron. But they're also very close to ducking the tax entirely if they can't swing a Giannis Antetokounmpo trade.
They have two weeks to get back to 14 players.
They open up trade flexibility by getting under the apron. But they're also very close to ducking the tax entirely if they can't swing a Giannis Antetokounmpo trade.
They have two weeks to get back to 14 players.
I'm keeping an eye on Mike Conley Jr. potentially hitting the buyout market if he doesn't get rerouted to a contender. It's unlikely as of now since the Bulls are in the Play-In mix.
He would be able to sign with any team except the Timberwolves if bought out.
He would be able to sign with any team except the Timberwolves if bought out.
February 3, 2026 at 8:02 PM
I'm keeping an eye on Mike Conley Jr. potentially hitting the buyout market if he doesn't get rerouted to a contender. It's unlikely as of now since the Bulls are in the Play-In mix.
He would be able to sign with any team except the Timberwolves if bought out.
He would be able to sign with any team except the Timberwolves if bought out.
The acquisition of Jaden Ivey complicates the futures of Coby White and Ayo Dosunmu in Chicago. It feels like one of them could be on the move if Ivey is their for the long-run.
Bulls 2026 cap space is fluid, but they could still have significant room depending on who they keep.
Bulls 2026 cap space is fluid, but they could still have significant room depending on who they keep.
The Chicago Bulls will create a $18 million trade exception:
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
February 3, 2026 at 7:55 PM
The acquisition of Jaden Ivey complicates the futures of Coby White and Ayo Dosunmu in Chicago. It feels like one of them could be on the move if Ivey is their for the long-run.
Bulls 2026 cap space is fluid, but they could still have significant room depending on who they keep.
Bulls 2026 cap space is fluid, but they could still have significant room depending on who they keep.
The Chicago Bulls will create a $18 million trade exception:
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
February 3, 2026 at 7:53 PM
The Chicago Bulls will create a $18 million trade exception:
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
Dario Saric for Mike Conley Jr. works straight up, then they can absorb Jaden Ivey with their unused mid-level exception.
They have enough tax space to use some of it to take on more salaries with draft picks.
I suspect the Bulls, who projected with $50 million in cap space this summer, were going to pursue Jaden Ivey in restricted free agency.
That, along with lack of interest in Ivey leaguewide, allowed them to get him now basically for free. No picks, just taking on Conley's money.
That, along with lack of interest in Ivey leaguewide, allowed them to get him now basically for free. No picks, just taking on Conley's money.
February 3, 2026 at 7:47 PM
I suspect the Bulls, who projected with $50 million in cap space this summer, were going to pursue Jaden Ivey in restricted free agency.
That, along with lack of interest in Ivey leaguewide, allowed them to get him now basically for free. No picks, just taking on Conley's money.
That, along with lack of interest in Ivey leaguewide, allowed them to get him now basically for free. No picks, just taking on Conley's money.
The Pistons will need to include another player or waive a player to make room for the two-for-one.
Jaden Ivey for Kevin Huerter works straight up.
Dario Saric will go into the $14.1 million Dennis Schroder trade exception. They have $8.7 million remaining in it.
Jaden Ivey for Kevin Huerter works straight up.
Dario Saric will go into the $14.1 million Dennis Schroder trade exception. They have $8.7 million remaining in it.
February 3, 2026 at 7:42 PM
The Pistons will need to include another player or waive a player to make room for the two-for-one.
Jaden Ivey for Kevin Huerter works straight up.
Dario Saric will go into the $14.1 million Dennis Schroder trade exception. They have $8.7 million remaining in it.
Jaden Ivey for Kevin Huerter works straight up.
Dario Saric will go into the $14.1 million Dennis Schroder trade exception. They have $8.7 million remaining in it.
The Detroit Pistons weren't going to re-sign Jaden Ivey this summer, so they move him to a better situation and come out of it with a pick swap.
The 2026 pick swap via the Timberwolves would have Pistons move up 7 spots in the upcoming draft.
The 2026 pick swap via the Timberwolves would have Pistons move up 7 spots in the upcoming draft.
February 3, 2026 at 7:42 PM
The Detroit Pistons weren't going to re-sign Jaden Ivey this summer, so they move him to a better situation and come out of it with a pick swap.
The 2026 pick swap via the Timberwolves would have Pistons move up 7 spots in the upcoming draft.
The 2026 pick swap via the Timberwolves would have Pistons move up 7 spots in the upcoming draft.
The Timberwolves are also $2.5 million under the $195.9 million first apron.
They could now take back more money in a subsequent trade, as long as they remain below it.
They also open up the non-tax mid-level.
They could now take back more money in a subsequent trade, as long as they remain below it.
They also open up the non-tax mid-level.
It looks like the Minnesota Timberwolves are trying to get under the luxury tax.
They reduce their tax penalty from $24 million to $3.9 million by dumping Mike Conley Jr.
They are just $3.9 million above the tax.
They reduce their tax penalty from $24 million to $3.9 million by dumping Mike Conley Jr.
They are just $3.9 million above the tax.
February 3, 2026 at 7:35 PM
The Timberwolves are also $2.5 million under the $195.9 million first apron.
They could now take back more money in a subsequent trade, as long as they remain below it.
They also open up the non-tax mid-level.
They could now take back more money in a subsequent trade, as long as they remain below it.
They also open up the non-tax mid-level.
It looks like the Minnesota Timberwolves are trying to get under the luxury tax.
They reduce their tax penalty from $24 million to $3.9 million by dumping Mike Conley Jr.
They are just $3.9 million above the tax.
They reduce their tax penalty from $24 million to $3.9 million by dumping Mike Conley Jr.
They are just $3.9 million above the tax.
February 3, 2026 at 7:32 PM
It looks like the Minnesota Timberwolves are trying to get under the luxury tax.
They reduce their tax penalty from $24 million to $3.9 million by dumping Mike Conley Jr.
They are just $3.9 million above the tax.
They reduce their tax penalty from $24 million to $3.9 million by dumping Mike Conley Jr.
They are just $3.9 million above the tax.
The Grizzlies not only have one of the biggest draft pick surpluses in the league, but one with the most valuable incoming firsts.
They also create massive trade exception worth $28,872,920.
They're now in play to become major facilitators ahead of the trade deadline.
They also create massive trade exception worth $28,872,920.
They're now in play to become major facilitators ahead of the trade deadline.
February 3, 2026 at 7:22 PM
The Grizzlies not only have one of the biggest draft pick surpluses in the league, but one with the most valuable incoming firsts.
They also create massive trade exception worth $28,872,920.
They're now in play to become major facilitators ahead of the trade deadline.
They also create massive trade exception worth $28,872,920.
They're now in play to become major facilitators ahead of the trade deadline.
Utah trading for Jaren Jackson Jr. eliminates their 2026 cap space, assuming they re-sign Walker Kessler.
There isn't an attainable free agent better than Jackson Jr. this summer, so the Jazz use up their cap flexibility in a big move now.
There isn't an attainable free agent better than Jackson Jr. this summer, so the Jazz use up their cap flexibility in a big move now.
February 3, 2026 at 7:08 PM
Utah trading for Jaren Jackson Jr. eliminates their 2026 cap space, assuming they re-sign Walker Kessler.
There isn't an attainable free agent better than Jackson Jr. this summer, so the Jazz use up their cap flexibility in a big move now.
There isn't an attainable free agent better than Jackson Jr. this summer, so the Jazz use up their cap flexibility in a big move now.
Utah Jazz cap situation after acquiring Jaren Jackson Jr.
It's easier to trade for him now while he's making $35 million. His salary balloons to $49 million next season.
They still have plenty of tax space to take one bad money and picks with the John Collins trade exception.
It's easier to trade for him now while he's making $35 million. His salary balloons to $49 million next season.
They still have plenty of tax space to take one bad money and picks with the John Collins trade exception.
February 3, 2026 at 7:06 PM
Utah Jazz cap situation after acquiring Jaren Jackson Jr.
It's easier to trade for him now while he's making $35 million. His salary balloons to $49 million next season.
They still have plenty of tax space to take one bad money and picks with the John Collins trade exception.
It's easier to trade for him now while he's making $35 million. His salary balloons to $49 million next season.
They still have plenty of tax space to take one bad money and picks with the John Collins trade exception.
Here's how the trade works for Utah:
The Jazz need to send out $26.5 million to match for Jaren Jackson Jr. They accomplish that with all four players they're sending out in the trade.
John Konchar, Jock Landale, and Vince Williams then all fit into existing trade exceptions.
The Jazz need to send out $26.5 million to match for Jaren Jackson Jr. They accomplish that with all four players they're sending out in the trade.
John Konchar, Jock Landale, and Vince Williams then all fit into existing trade exceptions.
February 3, 2026 at 6:47 PM
Here's how the trade works for Utah:
The Jazz need to send out $26.5 million to match for Jaren Jackson Jr. They accomplish that with all four players they're sending out in the trade.
John Konchar, Jock Landale, and Vince Williams then all fit into existing trade exceptions.
The Jazz need to send out $26.5 million to match for Jaren Jackson Jr. They accomplish that with all four players they're sending out in the trade.
John Konchar, Jock Landale, and Vince Williams then all fit into existing trade exceptions.