For many giant corporations, small businesses and countries such as Australia, The Bahamas and Christmas Island, July 1 represents the beginning of a new fiscal year. For the NBA's 139 unrestricted and restricted free agents, July 1 also marks the start of a fiscal new year. Very fiscal. It's the date where teams can begin negotiating with those free agents. Two weeks later on July 14, teams can sign their prizes.

And what prizes there are in this year's crop of free agents. From a three-time world champion to a newly minted champ to one of the best point guards in the game, GMs with plenty of cap space (or the skill to pull off a sign-and-trade deal) will pursue these free agents with gusto.

With 103 unrestricted free agents (free to sign with their own team for a maximum contract or any team that has the cap room) and 36 restricted free agents (players whose teams have a right to match any contract they sign), we look at the top five players in each category.

TOP UNRESTRICTED FREE AGENTS

Kobe Bryant • 6-6, 220, 25 (years old), Los Angeles Lakers


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
65
64
37.6
.438
.327
.852
5.5
5.1
1.72
0.43
24.0
Career
561
413
34.4
.454
.331
.834
5.0
4.3
1.47
0.62
21.8


Kobe Bryant
Jed Jacobsohn
Getty Images/NBAE
Bryant is the top free agent this offseason, and it's not even close. Plus, he's unrestricted. He can go where he wants and the Lakers' only recourse is to try to sign him like everyone else.

This year, Bryant, a three-time NBA champ, was named to his third straight All-NBA team. His talent and conditioning are unquestioned. His committment to his teammates, however, has been questioned. He announced that he would exercise his player option in June 2003, a full year before he could opt out. Then, there's the issue of his Aug. 27 court date in Colorado. Still, many teams will vie for his services.



Rasheed Wallace • 6-11, 230, 29, Detroit Pistons


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
68
66
35.1
.436
.331
.736
6.8
2.3
0.90
1.79
16.0
Career
632
573
34.5
.494
.333
.709
6.7
1.9
0.98
1,26
16.0


Rasheed Wallace
Jed Jacobsohn
Getty Images/NBAE
Fresh off an NBA title with the Pistons, Wallace is a free agent. Wallace, who spent seven seasons with the Portland Trail Blazers before landing in Detroit after a one-game stop in Atlanta, may be the best-available big man this offseason.

Wallace proved his worth on defense this postseason, helping the Pistons hold teams to 80.7 points per game, and he blended seamlessly on offense. Expect the Pistons to make a big push to retain Wallace. Before Game 4, the Pistons placed flyers on every Palace seat touting Rasheed and Ben Wallace -- "Wallace x 2" -- on next year's season ticket packages.



Steve Nash • 6-3, 195, 30, Dallas Mavericks


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
78
78
33.5
.470
.405
.916
3.0
8.8
0.86
0.10
14.5
Career
549
390
28.6
.465
.416
.893
2.6
6.0
0.79
0.06
12.5


Steve Nash
Rocky Widner
NBAE/Getty Images
Nash is the top point guard on the market and his numbers from last season bear that out. He was third in the league in assists (8.8 per game), second in free-throw percentage (.916) and he was sixth in assists-to-turnover ratio (3.29). Nash, who turned 30 in February, has been amazingly durable, playing in 242 of 246 regular season game in the past three seasons.

Nash's status, however, could be altered by a rumored trade that could bring Shaquille O'Neal to Dallas. The Mavs would need to sign Nash and then include him in a deal that would send the point guard to the Lakers. Because the Mavs traded for the No. 5 overall pick, point guard Devin Harris from Wisconsin, this has fueled further speculation.



Erick Dampier • 6-11, 265, 29, Golden State Warriors


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
74
74
32.5
.535
.000
.654
12.0
0.8
0.45
1.85
12.3
Career
497
393
25.7
.450
.111
.640
7.2
5.6
1.00
1.61
8.9


Erick Dampier
Jesse Garrabrant
NBAE/Getty Images
When broadcasters and beat writers talk about contract years, look no further than Dampier's numbers last season. He had career-highs in points (12.3 per game), rebounds (12.0) and field goal percentage (.535), which was good for third in the NBA. He nearly doubled his rebounding numbers from the previous season and increased his scoring average by 50 percent.

Dampier is also a presence on defense, with 1.61 blocks per game. But don't expect him to move the ball around. Once the ball enters the post, Dampier is reluctant to distribute, as his career assists average (1.0) attests. Teams in pursuit also need to determine whether Dampier's 2003-04 season was the start of something good or a flash-in-the-pan.



Brent Barry • 6-6, 203, 32, Seattle Sonics


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
59
53
30.6
.504
.452
.827
3.5
5.8
1.44
0.27
10.8
Career
595
406
29.6
.464
.407
.820
3.6
3.9
1.31
0.32
10.7


Brent Barry
Rocky Widner
NBAE/Getty Images
Versatile, steady and underrated, Brent Barry should make any team who signs him happy. Barry's skills are many -- he's an excellent shooter (.504 from the field and .452 from 3-point range, second in the league), he's an above-average passer (he's averaged more than 5.0 assists the last three seasons) and he can play defense (1.31 steals per game for his career).

Barry, however, has a problem staying healthy. He's never played a full season, coming closest in 2001-02 when he played 81 games. Plus, he's no spring chicken, as he will turn 33 in December. Still, expect many teams to show interest in obtaining his services.



Best of the rest: Mark Blount, Bruce Bowen, Marcus Camby, Vlade Divac, Derek Fisher, Marcus Fizer, Karl Malone, Antonio McDyess, Brian Skinner, Rodney White

TOP RESTRICTED FREE AGENTS

Kenyon Martin • 6-9, 235, 26, New Jersey Nets


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
65
62
34.6
.488
.280
.684
9.5
2.5
1.46
1.26
16.7
Career
283
280
34.1
.467
.219
.663
7.6
2.4
1.28
1.36
15.1


Kenyon Martin
Tom Pidgeon
NBAE/Getty Images
Explosive, exciting and eccentric. He can take over games with his skill and strength or he can completely disappear as he did in the 2002 Finals.

No one can question his talent. Martin is one of the game's premier power forwards and made his first All-Star team in 2004. He set or tied career highs in points (16.7 per game), rebounds (9.5) and steals (1.46). Combine the steals with the blocks (1.26 per game) and you have one of the game's better defenders. Will the Nets re-sign him? Right now, reports have the Nets cutting costs and the decision comes down to keeping Martin or franchise point guard Jason Kidd.



Manu Ginobili • 6-6, 210, 26, San Antonio Spurs


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
77
38
29.4
.418
.359
.802
4.5
3.8
1.77
0.23
12.8
Career
146
43
25.3
.425
.354
.778
3.5
2.9
1.59
0.23
10.4


Manu Ginobili
Rocky Widner
NBAE/Getty Images
Charles Barkley's favorite player: Gi-NOOOOO-bli! And there's a lot to love. Ginobili brings an unmatched energy to his role on the Spurs, whether he's starting (he had 38 in 2003-04) or coming off the bench (as he did for 39 games).

Ginobili is relentless on both ends of the floor, constantly moving and following shots on offense and doggedly pursuing the ball on defense. And he does both well, because one, he's not a very good shooter (.418 from the field last year), and two, he's a great perimeter defender with 1.77 steals per game, which was good for seventh in the league. Look for the Spurs to retain his services.



Mehmet Okur • 6-9, 249, 25, Detroit Pistons


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
71
33
22.3
.463
.375
.775
5.9
1.0
0.51
0.89
9.6
Career
143
42
20.6
.447
.350
.759
5.3
1.0
0.43
0.71
8.2


Mehmet Okur
Andrew Bernstein
NBAE/Getty Images
Is the Palace big enough for two free-agent power forwards? The Pistons hope so. Publicly, they have said they would like Rasheed Wallace and restricted free agent Mehmet Okur to return. Question is: Does Okur want to play behind Wallace?

Okur, the second-year forward from Turkey started 33 games for the Pistons in their championship season, but only two games after Wallace arrived. Okur is a big man who can step out and hit the perimeter shot (.375 from 3-point range) and he has a nose for the ball (was in top 20 for offensive boards per 48 minutes).



Jamal Crawford • 6-5, 190, 24, Chicago Bulls


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
80
73
35.1
.386
.317
.833
3.5
5.1
1.39
0.36
17.3
Career
244
118
26.0
.397
.339
.820
2.4
3.8
1.02
0.30
11.2


Jamal Crawford
Gary Dineen
NBAE/Getty Images
Jamal Crawford looks like the odd man out in Chicago. With Kirk Hinrich already wearing the red and black, the Bulls added to their backcourt when they drafted Ben Gordon, obtained guard-forward Luol Deng in a draft day trade and drafted guard Chris Duhon in the second round.

Crawford, who is a point guard in a shooting guard's body, finally flourished with extended minutes in his fourth season. He played a career high 35.1 minutes per game and averaged 17.3 points, by far a career high. Though he also had 1.39 steals per game, the Bulls worry about his defense, or lack thereof. At age 24, like many young point guards, Crawford still needs to grow into the role.



Quentin Richardson • 6-5, 238, 24, Los Angeles Clippers


YEAR
G
GS
MPG
FG%
3P%
FT%
RPG
APG
SPG
BPG
PPG
2003-04
65
64
36.0
.398
.352
.740
6.4
2.1
1.03
0.29
17.2
Career
285
105
25.7
.411
.350
.710
4.6
1.4
0.79
0.20
12.0


Quentin Richardson
Barry Gossage
NBAE/Getty Images
Mercurial can't even begin to describe "Q." Five games after dropping a career-high 44 on Nuggets, Richardson just dropped, scoring no points in 15 minutes against the Grizzlies. And that's what teams will get with Richardson -- uncertainty.

The 24-year-old four-year vet had his best year statistically in 2003-04 with 17.2 points per game, 6.4 rebounds and 2.1 assists. While they wouldn't mind signing him to an extension, the Clippers have recently signed Elton Brand and Corey Maggette to lucrative long-term deals. Do they want to give another big contract to an up-and-down player like Q or will they set their sights on someone more consistent, like Kobe Bryant?



Best of the rest: Carlos Arroyo, Marquis Daniels, Trenton Hassell, Darius Miles, Stromile Swift