There’s a very good chance the Boston Celtics look very different next season.

The Celtics need to trim at least $20 million in salary this summer if they want to get under the second apron of the NBA’s luxury tax and avoid punitive roster-building penalties. And with Jayson Tatum expected to miss most or all of the 2025-26 season while recovering from Achilles surgery, president of basketball operations Brad Stevens may look to accomplish that goal by trading multiple core players.

Of course, who gets moved depends on what the return package looks like for each player. Which begs the question: Who are the Celtics’ most valuable trade assets?

On the latest episode of NBC Sports Boston’s The Off C’season special, ESPN NBA front office insider Bobby Marks ranked the Celtics’ top five players (excluding Tatum) based on their trade value this offseason.

Here’s his “pecking order,” which factors in each player’s age and contract status:

Derrick White

Jaylen Brown

Sam Hauser

Jrue Holiday

Kristaps Porzingis

White over Brown — a four-time All-Star and NBA Finals MVP — is surprising at first glance. But White is on a much more favorable contract (four years, $118 million) than Brown (five years, $285 million) and has blossomed into one of the league’s best two-way players, shooting 38.4 percent from 3-point range last season while leading all guards in blocked shots.

“I think it would have to be a Desmond Bane-plus type offer,” Marks said of a potential White trade, referencing the Orlando Magic giving up Kentavious Caldwell-Pope, Cole Anthony, four first-round picks, and a future pick swap to land Bane from the Memphis Grizzlies.

“I love Derrick White. Every team needs a Derrick White. I think his salary is really good at four (years) for $118 (million). I think he provides tremendous value for you.”

NBA insider Bobby Marks says the Celtics would have to get a haul to even consider trading Derrick White this offseason.

Marks also is bullish on Hauser’s trade value as a 3-point marksman off the bench who’s about to begin a four-year, $45 million contract.

“I think Sam’s got value, just because I think that contract is a good deal and he’s got a role as far as the ability to come off the bench and make shots,” Marks said, as seen in the video player above.

While Holiday and Porzingis provide more value on the court than Hauser, they’re both on much more expensive deals; the 35-year-old Holiday is entering the second year of a four-year, $134 million contract, while the 29-year-old Porzingis carries a $30.7 million cap hit entering the final year of his deal.

“Jrue’s got two more years (on his contract) after this year, and it’s a big number. It’s not declining; it’s increasing each year,” Marks said.

“… The Porzingis number, even though he’s on an expiring (contract), it’s just a large number to be able to go out and do a deal.”

Boston should have no shortage of trade offers this offseason, and it will be up to Stevens and the front office to determine which of those offers represent fair value.

Watch the full episode of The Off C’season with Marks, Chris Forsberg, Kevin O’Connor, and Drew Carter below: