Shira Springer of the Boston Globe reports: The Celtics have been waiting anxiously for this moment since the season ended. The pursuit of free agents officially begins tomorrow with teams permitted to open negotiations, but not sign players. Celtics general manager Chris Wallace will take a flight to Durham, N.C., tomorrow afternoon to visit with Rodney Rogers's agent, James ''Butch'' Williams.

After weeks of informal phone calls between Wallace and the representatives of all five of the team's free agents, the real talks start now, numbers are thrown out, the market sets up with the luxury tax looming. The 2002 free agency period will determine whether the Celtics field a team close to the one that competed for the Eastern Conference championship last season.

The Celtics do not want to become taxpayers. But with a payroll of $51.7 million and nine players under guaranteed contract, that is simply unavoidable as they try to re-sign a number of their own to fill out a roster of no more than 13 players. Rogers alone should push Boston over the luxury tax threshold anticipated to fall around $54 million. Now, the trick for Boston is staying a minor taxpayer so the team gets a greater refund.

''Our first priority is definitely our own people, rather than having an eye on numerous outside parties,'' said Wallace. ''Usually, free agency means going after outside players. We have tremendous concerns about the tax, which we are working through. But the good news is a majority of these other teams are in the same predicament. ''

If the Celtics prioritized a list of their remaining free agents after Rogers, it would probably start with Erick Strickland, then Mark Blount, and Walter McCarty. Blount is a restricted free agent, which means Boston has the right to match any offer he receives. Roshown McLeod never played a game for the Green and the team won't make any effort to re-sign him.

On the other end of the spectrum, Rogers not only stands atop the Celtics' free agency rankings, but he also will attract the interest of other teams. (The Celtics were 27-16 with Rogers coming off the bench in all but the last regular-season game.) As a versatile big man, who can shoot 3-pointers, bang around inside, and spread out opposing defenses, he could be an asset on a number of Eastern Conference teams.

But based on his experience with Boston over the second half of the season, Rogers would prefer to stay with the Celtics. The only obstacle is money. Still, the fact that Rogers is a Bird free agent with the Celtics, entitling him to a 12.5 percent annual raise as opposed to the 10 percent raises other organizations could offer, probably won't be a factor in negotiations. Talks will be focused on starting salary, not increases.

''Rodney enjoyed playing in Boston and his primary desire is to stay there,'' said Williams. ''My thing is Chris has got the first shot at it and there may not be another shot after Chris. If we can reach a happy medium and he comes strong, it's a no-brainer. If not, we go out there and test the free agent market waters and then it becomes strictly dollars and cents and livability.''

On the negative side of the financial ledger, the Celtics have all their spending concerns, plus competition from other teams. According to Williams, there are five other teams that have shown serious interest in Rogers. That list certainly includes teams that got too good a look at him during the playoffs, like Philadelphia, who appears the most competitive suitor. The 76ers have had a longstanding interest in Rogers, dating back to the last time he was a free agent. And basketball-wise, he would make a lot of sense for them.

Other Eastern Conference teams that might attempt to court Rogers in the upcoming weeks include Miami and New York. So, while the impending luxury tax may make it a tight free agent market, there are still organizations out there with interest in Rogers capable of pushing up the bidding price. And just because Rogers liked the Celtics doesn't mean he'll be more flexible dealing with them. While all the compliments from Wallace and the clear priority placed on re-signing Rogers is flattering, it doesn't mean much if the Celtics don't have the money to back it up.

''That all sounds good, but let's get it done,'' said Williams.

Tomorrow afternoon, in the law offices of James ''Butch'' Williams, the Celtics will begin to get some answers.