If San Antonio tries to sign free-agent Nets star Jason Kidd after beating New Jersey for the NBA title, money won't be the deciding factor. Because of a quirk in the collective bargaining agreement, the Spurs can offer almost as much as the Nets.

The salary cap, which determines the maximum first-year salary, hasn't been established for next season yet, but management sources and a spokesman for the players association agree the Nets likely will be able to offer only a six-year deal worth $95 million to $99 million. That is approximately $4.5 million to $4.7 million more than what the Spurs can offer, but since there is no state income tax in Texas, Kidd actually might end up with more money by signing with San Antonio.

"When you're talking about that kind of money, there's not enough of a difference for the money part to make a huge difference," Nets general manager Rod Thorn said Tuesday. "I think it comes down to where he wants to go and where he would like to play."

The CBA is designed to give teams an advantage in re-signing their own free agents by allowing the incumbent team to offer a seven-year deal and 12.5 percent annual raises compared to a six-year deal with 10 percent raises competing bidders can offer.

However, there is a provision known as the "over-36" rule that penalizes a team for signing a long-term deal with players who turn 36 before the end of the contract. If the Nets offered Kidd the seventh year, the total deal would be worth between $116 million and $121 million.