280 million luxury tax caused the disintegration of the Celtics, Brown became the first selling target, 53.1 million for 35% space

The Boston Celtics will surely usher in a drastic change this offseason, as the team's luxury tax is as high as $280 million. For this reason, the Celtics will be forced to trade multiple high-paying players before the start of next season. According to ESPN ace reporter Shams Charania, the Celtics are willing to listen to other teams' trade offers for Jaylen Brown and Derek White.

Carania reported: "Are other teams willing to give high quotes for Jaylen Brown and Derek White and call the Celtics management? 100%. As far as I know, while the Celtics are not willing to trade them, listen to if the offer they receive is high enough, they have to think about everything. I think they will get quotes from three people they are watching, and they may get quotes from Derek White and Jaylen Brown. I think from now on, until the draft and free agent market starts, they will all evaluate what makes sense from value perspective." The situation for Tatum next season should make it easier for the Celtics management to make decisions, and it makes absolutely sense to trade Brown, White, Ju Holiday and Porzingis because they can't compete for the championship in the absence of the best players in the team.

The editor feels that among all these names, the Celtics should prioritize trading Brown for two reasons. First, the 28-year-old striker earned $53.1 million in the 2025-26 season. Dealing with this contract will open nearly 35% of the team's salary space while easing some of the Celtics' salary cap restrictions.

Secondly, of all the assets that the Celtics can trade this offseason, Brown is undoubtedly the one with the highest returns. This former Tanhua Show in 2016 has always been an elite defensive player, with averaging more than 20 points per game and a rebounding ability is also remarkable.

For a team that is determined to win, they may be willing to pay multiple first-round picks for Brown, plus two or three players to match their salary. With Tatum’s absence and the roster ageing, the Celtics should consider sending out most of their core players to regain the draft pick and reliable players when Tatum returns from injury.