As the Miami Heat begin to ponder their offseason plans, we begin to look ahead at possible roster improvements.

We thought it would be a good idea to get everybody on the same page of where the roster stands heading into free agency, which is still 8 weeks away (begins July 1).

The Miami Heat have 11 players under contract for next season, and also have 4 free agents. The free agents are Dwyane Wade, Udonis Haslem, Luke Babbitt and Wayne Ellington.

The Heat are currently over the league salary cap. This means Cap Holds & Exceptions are NOT included in their Total Cap Allocations, and renouncing these figures will not afford them any cap space. The team may only sign outside players using any available exceptions or at league minimum salaries. They are at a total salary cap of $121,990,423.

All this means they have very little to improve their roster through just free agency. They’ll need to shake up things with a trade to make a significant roster change or improvement.

Obviously the most glaring thing is that Whiteside is eating 20% of cap space and he was a non factor in the playoffs for the Heat. That really hurts. Right behind him is Tyler Johnson, who is about to make his huge salary jump which has handcuffed Miami from doing anything significant in free agency.

Now that we are all on the same page. Let’s discuss who’s money is making you scratch your head the most?