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As expected, the deal has attraction for the C's beyond the pure
basketball sense. The club is expected to save close to $3 million on
the salary cap for next season, putting it in a far better position vis
a vis the coming luxury tax. The Celtics will benefit from getting off
the $2.7 million Brown is owed for next season and the remainder of
Johnson's four-year, $7.55 million pact. The club had an option for next
year on Palacio, but NBA rules stipulated it had to guarantee his
$750,000 for 2002-03 before moving the contract on.

``The thrust of this deal is two-fold,'' said Wallace. ``To use a
baseball analogy, it beefs up our pitching staff for the pennant race.
Secondly, it reduces the team's overall salary in preparation for the
luxury tax coming after the 2003 season. Every dollar is important and
it's very difficult to move salary right now. The majority of the league
is very sensitive to the luxury tax with every move they consider.''