ESPN unveiled its NBA All-Contract Team for 2026, featuring 15 players who deliver maximum value without exceeding the luxury tax threshold of $187.89 million. Led by Jalen Brunson as captain, the roster showcases bargain contracts from across the league, proving that smart salary management remains crucial under the current CBA's strict luxury tax penalties.

Brunson, earning $34.9 million on a four-year, $100 million deal, epitomizes value after becoming an All-Star and 2025 Clutch Player of the Year. The Knicks point guard averages 26.7 points and 6.2 assists while enabling New York to build a deep supporting cast. Portland's Deni Avdija, making less than $40 million over three years, represents perhaps the league's best contract after blossoming into an All-Star wing following his trade from Washington.

Other standout values include Payton Pritchard ($7.2 million) thriving in Boston's starting lineup, Nickeil Alexander-Walker ($15.1 million) excelling in Atlanta, and Cam Spencer ($2.5 million) emerging as a reliable starter for Memphis. San Antonio's Julian Champagnie ($3 million) continues the Spurs' tradition of finding hidden gems, while Milwaukee's Ryan Rollins ($4 million) has developed into a full-time starter after limited early-career playing time.