The Memphis Grizzlies are one of the teams willing to pay the luxury tax next season.  While this sounds like a big sacrifice, it isn?t.  Although Bryant Reeves? $13 million salary puts the Grizz over next season?s luxury tax threshold, the team doesn?t actually pay him anything.  The insurance company does.

The Grizzlies are sitting at about $58 million right now, which means they?d pay about a $5 tax next season.  

But Ron Tillery of the Memphis Commercial Appeal reports the team is still shopping for a big man.  The Grizz don?t have a true center.

Likely candidates for their attention are Jerome James (Sonics), Michael Doleac (Cavs), Scott Williams (Nuggets) and Radoslav Nesterovic (T?Wolves).  

Tillery?s money is on James or Williams getting a chunk of Memphis? mid-level exception money, with Doleac a third place consideration.  He expects the T?Wolves to match any offer made for Nesterovic.