The economy is really starting to take its toll on professional sports, and the NBA is no different. Bad contracts are bad even when the economy is pumping, but they really stand out in tough times like these. So I decided to look through the payrolls team-by-team to try to identify the worst contracts in the NBA. I expected to list 15-20 names, but I ended up scribbling down 68. That’s right, there are no fewer than 68 bad contracts in the NBA.

I didn’t include any of the players that are in the final year of their contracts because…well, what’s the point? They’ll be off the books in a few months anyway. Instead, I wanted to focus on those contracts that are going to haunt teams for years to come, so to be eligible, players have to have at least a year left on their current deals.

It’s tough to compare someone making superstar money to an average, everyday role player, so I split these 68 contracts up into three groups: the Overpaid Role Players, the Not-So-Super Stars and the Injury-Prones. I will rank them from least-worst to most-worst with the thinking that I wouldn’t trade the player for anyone further down the list but I would trade him for anyone previously mentioned. So, for example, if a guy is listed #7 within a particular group, I’m not trading him for anyone ranked #6-#1, but I would think seriously about moving him for a guy that is ranked #8+.

So let’s start with the role players and go from there…

(Note: In most cases, I don’t blame the player himself for his outrageous contract. The fault lies with the general manager that inked the guy to the deal. However, this rule goes out the window if the player has a history of only producing in his contract year – I’m looking at you, Tim Thomas.)

The Sacramento Bee is reporting that the Miami Heat have offered Shawn Marion for Brad Miller.

The Heat, numerous league sources said, has had recent talks with the Kings and offered Marion for center Brad Miller and Kenny Thomas. But Miami also wants the Kings to take Marcus Banks, the little-used, sixth-year point guard who has this season and next remaining on his contract for a combined total of $5.1 million.

This rumor supports the theory that the Heat no longer see Carlos Boozer as a good long-term fit due to their opinion that Michael Beasley’s natural position is power forward. Miami needs a point guard and a center, and the 32 year-old Miller (PER: 16.29), still has some gas left in the tank. He is averaging 13.4 points, 9.5 rebounds and 4.0 assists per game in January, and is still one of the best-passing big men in the game, so he would be able to set up Dwyane Wade and Michael Beasley for open shots.

Both Miller and Thomas have salaries that run through the 2009-10 season so this would not affect the team’s plans for the summer of 2010.