INDEPENDENCE, Ohio � Summer�s offseason arrived sooner than Cleveland general manager Danny Ferry had hoped, but it�s here.

And as he begins to evaluate the Cavaliers, a team that won 66 games in the regular season and 10 in the playoffs, Ferry will compare them to the NBA�s elite before reshaping the roster.
He�ll focus on two in particular: The Orlando Magic and Los Angeles Lakers.
They�re still playing. The Cavs aren�t.
�We�re going to have to look at who those top teams are and make some decisions based off that when we look at our roster,� Ferry said Monday. �That is part of the evaluation process that starts now and continues between now and next February (the NBA trading deadline).�
Still stinging from Cleveland�s loss to Orlando in a back-and-forth Eastern Conference finals, Ferry and coach Mike Brown met with the media to address the Cavs� stellar season and its stunning conclusion, LeBron James� future and whether the MVP is a poor sport.
Sitting side-by-side in leather chairs inside the team�s practice facility, Ferry and Brown reflected on a season that ended short of the NBA finals.
�It�s extremely disappointing. It hurts,� Brown said. �You got a million thoughts running through your mind. You wish you would have done this, you wish you would have done that. But it didn�t happen, so now you try to regroup, refocus and take steps forward. At one point this summer, you�ve got to come back and revisit the series.�
Not yet.
Brown, who compulsively reviews video during the season, has yet to pop in the DVD of Game 6. He�s not quite ready to re-live the Dwight Howard dunkathon or see Orlando�s cadre of outside shooters drop one rainbow 3-pointer after another over Cleveland�s helpless defense.
�It�s a tough thing because we did not attain our goal,� Brown said. �We�ll get through it, and I�ll get passed it.�
In the meantime, he and Ferry will begin an extensive off-season review to figure out how to take the Cavaliers further next season.
One of the first priorities is James, who is expected to be offered a contract extension by the team as early as July 18. On Sunday, the All-Star was noncommittal when asked if he would sign the extension. He can also pick up a player option for the 2010-11 season.
Ferry, too, had little to offer about James� impending contract status, something Cleveland fans are nervously keeping a close eye on.
�At the appropriate time will sit down with (agent) Leon Rose and LeBron, talk about our team, talk about the future, talk about his situation. Until that happens, I don�t want to talk too much about it. But at the appropriate time we�ll sit down. He knows he�s important to our franchise and to our organization and to Northeast Ohio.�
James has been widely criticized for walking off the floor after Game 6 in Orlando without shaking hands with Howard or any Magic players. He attributed it to his competitive nature, but that hasn�t stopped the backlash.
Ferry doesn�t think James acted inappropriately.
�I feel strongly that LeBron would never intentionally disrespect another NBA player,� he said. �It was a situation where he was pretty disappointed. We just loss a tough series. He has always conducted himself in a pretty high level both on the court and off the court.�
Aside from James, the Cavaliers will have other financial considerations this summer most notably with forward Anderson Varejao, who may opt out of the final year of his three-year contract and become a free agent. The frizzy-haired Brazilian had a solid season, averaging career-highs in starts, points and field-goal percentage.
Varejao, who sat out a large chunk of the previous season in a contract dispute, said he wants to stay in Cleveland and the Cavaliers would like to keep him at the right price.
�Anderson is someone who had a very good year,� Ferry said. �He worked very hard coming into this year, his body was in great physical shape. We want him on our team next year.�
The Cavaliers will have to make other decisions on forwards Wally Szczerbiak and Joe Smith, both unrestricted free agents.
Forward/center Ben Wallace may retire to finish his college degree and perhaps pursue a law degree. If the 14-year veteran does quit, the Cavs could save $14 million he is due next season. Ferry said he has not spoken to Wallace and probably will not for several weeks.
�I think it�s probably best to give it a little time,� Ferry said.
Time will help the Cavaliers overcome the pain of coming up short. Next, will be figuring out how to catch up with Orlando and Los Angeles, which went a combined 8-3 against Cleveland.
�Clearly, there is room for growth,� Ferry said. �I don�t know how many games we�ll win next year. There�s no guarantee as to what�s in front of us. I think we�ll find ways to get better. I don�t know how that will manifest itself. There will be ways we can find that we can make ourselves a a better team.�
�It will be a challenge, though. Because this team was good.�