It looks like the Phoenix Suns are no. 1 in something not related to Steve Nash's assists numbers.
ESPN's Larry Coon broke down the current cap situations for NBA teams heading into this summer, both good and bad, and the Suns are currently tied with the Cleveland Cavaliers for the top spot with $26 million to spend.
The Suns are currently $5 million over the cap but have Nash, Grant Hill and Shannon Brown coming off the books this summer. It puts the Suns in an interesting position. They can re-sign Nash and use the rest of the money to try to bring him some help or they can let Nash sign with a contender and start from scratch with the draft and the $26 million. Not having Nash around would make the Suns a less attractive destination for veteran stars but younger players could possibly be had as the Suns could provide bigger roles and more chances to develop.
Whatever the Suns decide, having $26 million to work with is a start.