The Toronto Raptors are prepared to overhaul their roster under new general manager Masai Ujiri.

The Raptors are evaluating how their pieces fit, but nearly every player can be made available except for one.

"Anyone but [Jonas] Valanciunas," said one source.

Rudy Gay is making nearly $18 million this season and can opt out in the offseason, making him an intriguing candidate for the Raptors to move. DeMar DeRozan is on a new extension given by Bryan Colangelo, while Kyle Lowry will be a free agent in the offseason.