With the likelihood that the Boston Celtics will be without Jayson Tatum for most (or all) of next season, they will likely qualify for a DPE (disabled player exception) that is worth a portion of his contract. This will give them the freedom to sign a player, but they may not end up utilizing the tool.
Since the Celtics will likely be trying to duck under the second apron, bringing in a player could be counterproductive to that goal. It would help their roster, but it would also add a ton of money to their books while they are simultaneously trying to shed salary.
Still, it will be an extra tool they will have at their disposal.
**What will the Celtics’ DPE look like?**
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According to [Keith Smith of Spotrac](https://x.com/KeithSmithNBA/status/1922401543141089414), the Celtics’ potential Tatum DPE would be worth roughly $14.1 million (the non-taxpayer MLE). Theoretically, that would give them the flexibility to sign a decent rotation player in free agency.
Again, though, that move would also cut into their books, which is the exact type of thing they will be trying to avoid this summer.
Boston is already pressed up against the limits of how much money a team is commonly willing to spend to keep a contender together, and all of the rumblings this offseason have been about the goal of getting under the second apron. Signing a player with the DPE would go against that entire thought process.
**Who could Celtics sign with Tatum DPE?**
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All that said, if the Celtics dip low enough below the second apron, they could bring in someone via the DPE who could help them next season. The question then becomes, who should they target in free agency?
Well, if the Celtics have enough room below the apron, they will likely prioritize bringing their own guys back. [Luke Kornet](https://hardwoodhoudini.com/boston-celtics-perfect-luke-kornet-replacement-ryan-kalkbrenner-2025-nba-draft-hiding-mock-creighton-al-horford) and Al Horford will be free agents this summer, and Boston doesn’t need the DPE to re-sign them. But the money would still count toward the tax.
If, after all that, they still have room, guys like Steven Adams, Clint Capela, and Brook Lopez could all be interesting names, if Boston wants to bring in a big. If they don’t care about positions, then players such as Bruce Brown, Malik Beasley, and Jake LaRavia could all be intriguing names to monitor.
But again, the most likely scenario seems to be that the Tatum DPE goes unused, especially considering how much money is already on the Celtics’ books heading into next season.