Talk across the Bulls organization is that they definitely want to re-sign Gordon this summer and have been happy with his performance. But no one is sure whether it will happen, because the Bulls would almost certainly have to pay the NBA's luxury tax next season in order to keep him. "People like to pick out Ben Gordon's flaws all the time, but the great majority of games I've coached against Ben, he has been tremendous," said a longtime NBA assistant coach. "I would agree that Ben is more valuable to the Bulls than most other teams." Considering the apparent lack of competition, the Bulls should stand a good chance of re-signing Gordon with an offer similar to what he turned down last summer, roughly $54 million over six years. So that could leave just $4 million-$5 million to spend on Gordon's first-year salary before the Bulls hit the luxury tax. Of course, the reason the Bulls are so close to the tax threshold is because they spent $60 million to sign free agent Ben Wallace in 2006, a move that didn't pan out. Last year's decision to re-sign forward Luol Deng for $71 million doesn't look good in hindsight, either, since Deng has slumped and struggled with injuries for the second consecutive season. An argument could be made that the Bulls shouldn't compound two mistakes by making a third and letting Gordon walk away for nothing. One piece of good news is the Bulls would have to pay the luxury tax for only one year, since they'll have $25 million in expiring contracts next year between Brad Miller, Tim Thomas and Jerome James. Most every league observer felt Gordon and his agent, Raymond Brothers, should have agreed to terms last year. Gordon actually tried to accept the Bulls' offer last September after the team-imposed deadline had passed. The Bulls chose not to put it back on the table.