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30: James Harden (Cleveland Cavaliers) -3 places
The Beard is still waiting for his championship ring. After a phenomenal start to the season in California, he moved to Ohio to team up with Donovan Mitchell and company. That logically reduced his production, but it helped the Cavs reach the conference finals and justified the trade. However, they were no match for the eventual champions.
With an almost identical roster, Harden's impact as the 2018 MVP will need to be considerably greater if they are finally to chase the title.
2025/26 stats: 23.6 points on 43.4% shooting, including 37.5% from three-point range, 8 assists (70 games).
Reasonable 2026/27 target: 25 points, 10 assists, All-NBA Team candidate

29: Bam Adebayo (Miami Heat) +4 places
Last season was marked by a historic moment: his 83-point game against the Wizards. The performance was as widely celebrated as it was criticised, but it proved that he remains a genuine force when he applies himself.
The catch is that he will have to step back into a supporting role, though not alongside Jimmy Butler: a certain Greek big man has taken his talents to South Beach, and the Heat's success this season will depend on how well the two fit together.
An intelligent player, can Adebayo find the right formula?
2025/26 stats: 20.1 points, 10 rebounds (73 games).
Reasonable 2026/27 target: 23 points, 11 rebounds
28: Paolo Banchero (Orlando Magic) =
The Italian-American made a flying start to his career, earning All-Star status in just his second season. But since then, the smell of stagnation has become hard to ignore.
The same can be said of Orlando, who have been unable to make it past the first round of the playoffs since 2010. That makes three straight first-round exits, and their franchise player still has plenty to prove.
Will a new coach finally make the difference this year? We have our doubts.
2025/26 stats: 22.2 points on 45.9% shooting, including 30.5% from three-point range, 8.4 rebounds, 5.2 assists (72 games).
Reasonable 2026/27 target: 25 points, 10 rebounds, 7 assists
27: Alperen Sengun (Houston Rockets) -13 places
As mentioned earlier, Houston disappointed last season. Despite their eye-catching roster, the wait to get past the first round of the playoffs goes on. And amid all that, the Turkish centre failed to convince.
He has defensive issues, while offensively we probably expected more from him, particularly in the playoffs, where stars come to the fore. At 24, though, he still has plenty of time to truly break out and become a top-10 NBA player.
It is difficult to believe that will happen this season, however: he remains a superb player, but his talent demands more.
2025/26 stats: 20.4 points, 8.9 rebounds, 6.2 assists (72 games).
Reasonable 2026/27 target: 25 points, 10 rebounds, 8 assists, All-NBA Team candidate
26: Pascal Siakam (Indiana Pacers) -4 places
Without their All-Star point guard, Indiana were expected to endure a transitional season, to put it mildly. But their Cameroonian forward only knows the term when he is driving to the basket.
Still as dynamic as ever, he has rediscovered the level he showed during his time with the Raptors. He will nevertheless have to slip back into a second-option role, one he knows inside out and that has already brought him an NBA title. Plain sailing for Spicy P?
2025/26 stats: 24 points on 48.4% shooting, including 35.8% from three-point range, 6.6 rebounds (62 games).
Reasonable 2026/27 target: At least 25 points, All-NBA Team candidate
25: LeBron James (Philadelphia 76ers) -12 places
The thorniest case in the Top 100, without a doubt. The decline is coming, but beginning a 24th NBA season commands respect.
It will happen in the City of Brotherly Love, with a loaded roster that inevitably raises questions about his role and production. Will his usage rate drop? And if so, will he still have the same impact? Where will he rank on his own team? And above all, will this be his final season?
He is one of the season's biggest talking points, just as he has been since 2003.
2025/26 stats: 20.9 points on 51.5% shooting, including 31.7% from three-point range, 6.1 rebounds, 7.2 assists (60 games).
Reasonable 2026/27 target: 20 points, 5 rebounds, 8 assists

24: Trae Young (Washington Wizards) -7 places
The All-Star point guard has just endured the worst season of his career, playing only 15 games before being traded to the capital. Can he revive his career?
He will have a terrific pick-and-roll partner in Anthony Davis, but he is joining a project that is still very raw and will have to help it develop. All while continuing to put up numbers, despite the fact that we have yet to see whether he can ever improve defensively. That is a lot for one man to handle.
2025/26 stats: 17.9 points on 45.8% shooting, including 33.8% from three-point range, 8 assists (15 games).
Reasonable 2026/27 target: 23 points, 10 assists
23: Jalen Johnson (Atlanta Hawks) +24 places
Ice Trae's departure has cleared the way for the modern forward. He now has the keys in Atlanta, with a quality roster around him.
We know he is explosive and mobile. But to become a superstar, he has to take his team with him. The fact is that Trae Young led the Hawks to the conference finals. To displace him, Johnson will need to do at least as well. This is the time for him to truly break out.
2025/26 stats: 22.5 points on 48.9% shooting, including 35.2% from three-point range, 10.3 rebounds, 7.9 assists (72 games).
Reasonable 2026/27 target: 26 points, 12 rebounds, 8 assists, All-NBA Team candidate
22: Evan Mobley (Cleveland Cavaliers) -6 places
You never quite know what to make of the big man. He seemed ready to finally take over as the leader, but the fact is that, on paper, he remains Donovan Mitchell's lieutenant.
He does, however, now have a quality playmaker to help him climb the NBA's power-forward hierarchy. For now, though, he is only the defensive star he was promised to become: at the other end of the court, his room for improvement still appears enormous. Will he ever fulfil that potential?
2025/26 stats: 18.2 points on 54.6% shooting, 9 rebounds (65 games).
Reasonable 2026/27 target: 23 points, 12 rebounds, Defensive Player of the Year candidate, All-NBA Team candidate
21: Scottie Barnes (Toronto Raptors) +25 places
After a three-year absence, the Raptors returned to the playoffs. Their all-rounder played a major role by expanding his game. He did not need to become a volume shooter: his percentages improved, he became more efficient, and that had a major impact during the second half of the season and in the playoffs.
But when a player looks ready to break out, it needs to happen the following season. Will the momentum fade? We are backing him for a huge season, and a partnership with Kawhi Leonard that could terrorise the Eastern Conference wings.
2025/26 stats: 18.1 points on 50.7% shooting, 7.5 rebounds, 5.9 assists (80 games).
Reasonable 2026/27 target: 23 points, 9 rebounds, 8 assists, All-NBA Team candidate
