ESPN's Bobby Marks put Cleveland $22.8 million below the first apron with James Harden still unsigned, and projected Harden's next deal at $27-28 million.
James Harden is still an unrestricted free agent. In a salary cap video posted Monday morning, ESPN's Bobby Marks pulled up the Cleveland Cavaliers sheet and showed them $22.8 million below the first apron and $35.5 million below the second.
Cleveland has not triggered either hard cap. Marks said a team cannot do that with a contract the size of Harden's unresolved.
"Watch out for the Harden number," Marks said. "That plays a role as far as where they are."
Marks put Harden's next deal at $27 million to $28 million. Barring a trade that clears salary, that leaves the taxpayer mid-level exception of roughly $6 million, Marks said. Any signing above that figure hard caps a team at the first apron, which the league set at $209.02 million for 2026-27. The Cavaliers will be a luxury tax team and will stay out of the second apron, Marks said. That line sits at $221.69 million.
Harden declined a $42.3 million player option in June. Joe Vardon of The Athletic reported that Harden and the Cavaliers had agreed on the framework and dollar amount of a new contract and were waiting to see whether Cleveland needed the flexibility for LeBron James first.
James signed a two-year, $8 million contract with the Philadelphia 76ers, Klutch Sports Group CEO Rich Paul told ESPN's Shams Charania on Friday. The signing became official Sunday.
Cleveland has been linked to Jonathan Kuminga since the start of free agency. Marks said the sign-and-trade money would have to come from Max Strus or Dennis Schröder. Strus is at $16.66 million next season. Schröder is at $14.81 million. Neither helps Atlanta, Marks said. The Hawks sit roughly $4.1 million below the tax line and are already hard capped at the first apron, so a sign-and-trade would mean taking salary back into the tax.
Donovan Mitchell and Evan Mobley each carry a $50.105 million cap figure. Jarrett Allen is at $28 million. Sam Merrill is at $9.16 million and Jaylon Tyson at $3.66 million. Nae'Qwan Tomlin is at $2.41 million and Tyrese Proctor at $2.15 million. Craig Porter Jr. has a $2.41 million team option. Mitchell's four-year, $272.7 million maximum extension does not begin until 2027-28.
Cleveland has two open roster spots.
Dean Wade and Larry Nance Jr. reached unrestricted free agency this summer. So did Keon Ellis and Thomas Bryant. Olivier Sarr is restricted.
Second-round pick Meleek Thomas earned first-team honors at the Las Vegas Summer League. Thomas scored 20 points in Cleveland's opener there.
Harden arrived at the trade deadline for Darius Garland and a second-round pick. Cleveland also sent De'Andre Hunter to Sacramento for Ellis and Schröder. The Cavaliers were 30-21 to that point. They went 22-9 the rest of the way.
Cleveland finished 52-30 and fourth in the Eastern Conference. Mitchell averaged 27.9 points, 4.5 rebounds, and 5.7 assists. He shot 48.3% from the field and 36.4% from 3-point range.
New York swept the Cavaliers in four games in the conference finals. It was Cleveland's first appearance in that round since 2018. Cavaliers coach Kenny Atkinson returned for a third season in May. The 2026-27 schedule comes out in the next few weeks.
