The NBA treadline is a fun exercise in gamesmanship.

Why, you might ask, does everybody wait until the final minute to get their deals done, even when they’re solving needs that in many cases have been evident for months? Couldn’t they have done this stuff back in December?

In a lot of cases, it’s all about the art of the deal. Nobody wants to show their cards too soon, especially regarding offers for big game like Jason Kidd or Pau Gasol. That only gives another team an opportunity to put together a better hand, while knowing exactly what they have to beat. It’s a little like playing blackjack with the dealer hitting first.

So despite the best intentions to get deals done earlier, a lot of teams won’t come with their best offer until just a few hours before the deadline. That way, the other side can’t shop it around to see if it can do better. That, for instance, is why the Bulls have yet to make their best offer for Gasol even though he’s clearly the missing link in their quest for the Eastern Conference crown.

Nonetheless, these machinations are constrained by tomorrow’s 3 p.m. deadline, which is why everybody will be getting down to brass tacks very shortly. This year presents a potential bonanza, as several big names have been put into play recently. With that in mind, here’s a look at the ten players most likely to have a new team by the close of business tomorrow:

JASON KIDD AND/OR VINCE CARTER, NEW JERSEY: Obviously the two names most prominent on the tips of locals’ tongues, as the Nets seem to have resigned themselves to rebuilding. The Lakers and Golden State reportedly are in play for Kidd, and I’m sure those aren’t the only calls Rod Thorn has received about his All-Star point guard.

I discussed potential Los Angeles ramifications at length last week — basically, it’s Kwame Brown, Jordan Farmar, a firstround pick or two, and expiring contracts; the only potential twist would be a three-way deal that sent Jamaal Magloire’s expiring deal back to New Jersey. Golden State’s offer would center around guard Jason Richardson, who is currently battling back from knee surgery, and that may be too risky for the Nets to consider.

As for Carter, the question marks surrounding his future — he can opt out of his contract after the season — also make it difficult to deal him now. One combo that makes sense is a deal to Orlando for Grant Hill, who has an expiring contract, but the Magic’s interest seems more tepid than originally presumed. One other interesting possibility involves the next name on this list.

PAU GASOL, MEMPHIS: The Grizzlies’ bearded big man has asked for a trade and Memphis is trying to accommodate him, but this won’t be a fire sale. Memphis can get just as much value in the off-season and general manager Jerry West wants to make sure he gets a young star in return. That makes Chicago the most logical trading partner — the Bulls can offer a rising stud like Ben Gordon or Luol Deng, a high draft pick courtesy of the Knicks, and another youngster along the lines of Tyrus Thomas or Thabo Sefolosha.

However, the more interesting possibility (to locals) is if the Nets could get involved. This would be doable in a trade with Carter, because it would give the Grizzlies an expiring contract and oodles of cap space with which to play this summer. The Nets would have to include more goodies in the mix — Memphis would likely demand Marcus Williams, for instance — but Gasol would give the Nets a completely different offensive dimension with his post play.

RASHARD LEWIS, SEATTLE: His name has barely been whispered thus far, but one has to think the Sonics would seriously consider offers for their star forward. Lewis can opt out of his contract after the season and is pretty much ready to pack his bags, so the Sonics would be silly not to pursue something to get value for him now. A long-range sniper who doesn’t demand a lot of touches, he could be a missing piece to some team’s championship aspirations. He’s also been mentioned in conjunction with the Knicks, although it’s likely to take more than the recently floated proposal of Channing Frye and Seattle native Nate Robinson.

CHUCKY ATKINS, MEMPHIS: The Memphis guard is quietly enjoying a career year, but it hasn’t done the Grizzlies any good. However, he has an expiring contact at a reasonable salary, and a number of contending teams are in search of point guard help. The most likely destination may be Miami, where Jason Williams’s health struggles may force Pat Riley to pull the trigger on a deal. Atkins’s long-range shooting skill would be a perfect antidote to all the attention Shaquille O’Neal and Dwyane Wade command.

BRENDAN HAYWOOD AND/OR ETAN THOMAS, WASHINGTON: The Wizards’ two centers have been involved in three fights in the past 18 months, the most recent coming shortly before the All-Star Break. Obviously, this isn’t very conducive to team morale, but Washington needs to tread carefully. These two are the only pair of quality size on the roster, which means they can’t do a fire sale. Somehow, Washington needs to parlay one of them into a big man who is just as helpful. The more likely to go is Haywood, who has a more favorable contract and a dicier relationship with coach Eddie Jordan.

JAMAAL MAGLOIRE, TRAIL BLAZERS: The subject of rumors since training camp thanks to his expiring $8.3 million contract, the sticking point here is that Magloire’s deal is big enough to make matching contracts difficult. Nobody expects him to still be in Portland on Friday, but it’s not clear which teams are desperate enough for size to make a winning offer.

COREY MAGGETTE, CLIPPERS: His deteriorating relationship with coach Mike Dunleavy, not to mention his own request for a trade, has Maggette’s name on the tip of many tongues around the league. He has a friendly contract and can put up 20-plus a night, but the Clippers want value in return and his defense and demeanor have put off some suitors.

jhollinger@nysun.com