For all of the talk about the Boston Celtics looking to make major changes to their roster this offseason, the number of quality players they might move on from seemingly keeps dwindling leading up to the start of free agency.

As the NBA offseason draws closer, rumors surrounding the Boston Celtics are starting to heat up. Brad Stevens is expected to make changes to the current roster, primarily due to the approximately $500 million payroll the team is facing for next season once luxury taxes are factored into the equation.

The Boston Celtics are looking to shed salary this offseason with a new owner taking over. He wants to make sure that the team is below the second apron. With the penalties being so severe for teams being in the second apron,