Wilson Chandler #21 of the New York Knicks drives against...

Wilson Chandler #21 of the New York Knicks drives against Jordan Farmar #2 of the New Jersey Nets. (Feb. 12, 2011) Credit: Jim McIsaac

So Wilson Chandler, Corey Brewer and a first round pick -- the pieces in a reported offer to Denver -- isn't enough in return for Carmelo? Perhaps it won't win the press conference, but it's a champion in the Nuggets' accounting department. In fact, it's a better deal than if Denver worked out a deal with the Rockets for injured center Yao Ming's expiring and insured contract.

Longtime Fixer Ben Ross explained via email, "Yao Ming's $17.6 million contract is all covered by NBA insurance, however the luxury tax payments as a result of that contract putting them over the threshold is not. So let's assume the Rockets sent Yao, one of their two first round picks next year, another first round pick and Chase Budinger's $780,000 salary to Denver for Carmelo, Denver would be sending out $17.1 million in salary and taking back $18.38 million. That would put them at a total salary of $84.73 million, which is $13.4 million over the $70.3 million luxury tax threshold. So their full expenditures for this season, less Yao's $17.6 million salary, is $80.53 million."

In the reported deal with the Knicks and Minnesota, Denver would send out $17.1 million in salary and only acquiring $5.9 million (Chandler and Brewer's salaries) in return, because the Timberwolves reportedly would assume Eddy Curry's $11.2 million expiring contract along with Anthony Randolph's $1.9 million salary. So that would bring Denver's payroll to $72.25 million, which is just $1.95 million over the luxury tax threshold. That makes their total expenditures $74.2 million, which means a cash savings of $6.3 million. Add to that maximum of $3 million in cash considerations that the Knicks would absolutely include in the deal and the Nuggets come away with $9.3 million cash-in-pocket in the trade.

We checked with noted CBA guru Larry Coon and he concurred. There used to be a provision in the CBA where teams could get tax relief on an injured player's contract, but, Coon said, "the provision does not exist anymore. Neither the Rockets nor any team that trades for Yao will get tax relief."

LANDRY GOES TO MO'S

The Knicks had hoped to sell thousands of t-shirts and jerseys with the No. 6 on it this season, but with LeBron's name on the back, not Landry Fields. But the surprising rookie has provided enough value in the number that it is now on the racks at New York sporting goods stores among the Amar'e Stoudemire and Danilo Gallinari memorabilia.

And Fields went to a Modell's in Westchester to sell his jersey. It wasn't your typical pro athlete appearance. Fields went undercover as a store employee named Leroy Jenkins and filmed a hilarious spot that can be found on YouTube. In the self-deprecating video, Fields shows customers as they walked by him, completely oblivious and, for the most part, completely disinterested. At one point he yelled over to people shopping in a section of Jets uniforms, "Mark Sanchez would want you to have Knicks gear."

Fields seems destined to become a regular contributor to one of the late night hosts with performances like this.

AROUND THE NBA

The most amazing fact about Hall of Famer Jerry Sloan's incredible 23-season run with the Utah Jazz is that he never once was named Coach of the Year. Not once in the 13 seasons he led the Jazz to 50-plus wins or the three seasons his teams eclipsed the 60-win mark or the consecutive years they reached the NBA Finals in 1997 and '98.

But that's the problem with annual awards, they don't take into account lifetime achievement. But Sloan's tenure in Utah was truly remarkable and, obviously, the abrupt ending that came on Thursday when he resigned puts that franchise in a precarious transition period.

Already there is speculation that Deron Williams, the all-star point guard who has reportedly clashed with the venerable coach this season, will be the next to go. The Knicks lead a host of teams that would give up anything for Williams, who can opt-out of his contract in 2012. Carlos Boozer already left in free agency and the Jazz have been less inclined in recent years to go over the luxury tax threshold to build a team. Will this signal the end of what has been an amazing quarter century for the Salt Lake City franchise? Consider this, in Sloan's 23 seasons, the Jazz have only once had a losing record, in 2004-05 (26-56). That year they used their rare lottery position to draft Williams third overall.

Sloan's departure means Gregg Poppovich, who took over the Spurs bench on Dec. 10, 1996, has the NBA's longest tenure with the same franchise . . . Ray Allen's record-setting three-pointer on Thursday night against the Lakers provided a perfect opportunity for the NBA to promote two dying skills in the game: shooting and hard work. Allen passed Reggie Miller for the top spot on the all-time list with 2,560 threes and talked about how as a rookie he came to Market Square Arena in Indiana and saw Miller there early, working on his shot. Allen, like most great shooters, is similarly obsessed. In a league that is sometimes overhyped by stylistic dunks and bravado, it was good to see the most critical element of the game -- shooting -- as a featured event. And if you check the list of active players, this record may last a long time. Our choice as a possible candidate is Stephen Curry.

TWEET OF THE WEEK

@landryfields It's official, @andyrautins1 just can't hang when it comes to bowling.

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