The Jazz's first priority is to reach agreement on a contract extension with Deron Williams while their second priority might be avoiding the luxury tax in the 2009-10 season, when Williams could be making upward of $15 million.

But Jazz general manager Kevin O'Connor dismissed such talk last week, suggesting that he won't be shy about trying to add a player who could help put the Jazz over the top in the highly competitive Western Conference.

"I think we'll be active because there's a lot of issues that could be sign-and-trades," O'Connor said. "There are a lot of issues that could be trades. There's a lot of issues because a lot of the guys if you look are restricted free agents.

"We're not out of that game. Don't take us out of that game because there's a lot of things that we can do."

The Jazz have only one free agent of their own in guard C.J. Miles. By tendering him a one-year, $1.2 million qualifying offer Saturday, the Jazz left Miles a restricted free agent and can match any offer he could sign with another team.

O'Connor's first call late Monday was expected to be to Williams' agent, Bob McLaren. The two are expected to meet next week to start negotiations on an extension that could pay Williams as much as $90 million for five years.

With teams already eyeing the free-agent summer of 2010, this year's class is headlined by Washington's Gilbert Arenas as well as Philadelphia's Andre Iguodala, Atlanta's Josh Smith, Charlotte's Emeka Okafor and Chicago's Luol Deng.

Arenas opted out of his contract and is an unrestricted free agent while Iguodala, Smith, Okafor and Deng couldn't agree to extensions and are restricted free agents.

If they are in search of a big man who could back up Mehmet Okur and Carlos Boozer, the Jazz could find free-agent options in New Jersey's DeSagana Diop, San Antonio's Kurt Thomas and Memphis' Kwame Brown.

All three are unrestricted free agents, while New Jersey's Nenad Krstic, Minnesota's Ryan Gomes and the L.A. Lakers' Ronny Turiaf all are restricted free agents who likely would need a sign-and-trade to come to Utah.

At the same time, O'Connor said he liked the Jazz's core of players. "I'm not going to take a step forward for two steps backward," he said.

The Jazz have several players with expiring contracts who could be attractive in trades, including Jarron Collins and Jason Hart. They also could revisit trading Andrei Kirilenko, who is owed nearly $50 million the next three seasons.

But the Jazz have both roster and payroll concerns going forward. They already have 13 players under contract for next season, with first-round draft pick Kosta Koufos set to be the 14th once he signs his rookie contract.

All Miles now has to do to return is sign the Jazz's qualifying offer. With Koufos and Miles signed, the Jazz's payroll would stand at more than $63.6 million, with the luxury-tax threshold last season set at $67.865 million.

With Williams' extension kicking in for the 2009-10 season, the Jazz would be in danger of paying the dollar-for-dollar penalty for exceeding the tax. They project to have more than $70 million in salaries for that season, which could complicate any free-agent moves this summer.

rsiler@sltrib.com

Possible targets

Biggest free agent names this offseason:

UNRESTRICTED FREE AGENTS

The seven-footer has started 82 games in his seven-year career, and averaged a career-best 2.9 PPG last season with Dallas and New Jersey.

Kurt Thomas, F/C, San Antonio

Oldest of six Thomases in the league, the 36-year-old averaged a career-low 4.5 points in just 28 games for the Spurs.

Kwame Brown, C, Memphis

Former No. 1 overall pick has disappointed in Washington, Los Angeles and Memphis. The upside? He's still only 26.

RESTRICTED FREE AGENTS*

Seven-footer averaged a career-best 6.8 rebounds in 2006-07. That number fell to 4.4 last season.

Ryan Gomes, F, Minnesota

Started 74 games and averaged a career-high 12.6 PPG for the T-wolves last year. Also a three-point threat (33 percent in 2007-08).

Ronny Turiaf, F, L.A. Lakers

Provided a ton of energy off the bench for the Lakers - especially during the playoffs. Plus, he's only 25.

* Teams have the option to match any offer

Open for offers:

Gilbert Arenas*, G, Washington

A proven All-Star who can score points at will during stretches. If he stays healthy, he'll make any team that signs him very happy.

Josh Smith, G, Atlanta

Should be able to cash in on his performance against Boston in the first round of the playoffs.

Emeka Okafor, C, Charlotte

Coming off his first injury-free season, he is still getting better; a consistent double-double contributor.

Andre Iguodala, F, Philadelphia

A workhorse - he's played all 82 games in three of his four seasons, and played 76 games in the other - all as a starter.

Luol Deng, F, Chicago

His PPG (17.0), FG percentage (.479), rebounds (6.3) and steals (0.9) were all down last year vs. 2006-07.

* Unrestricted free agent