The Timberwolves finalized their roster late this afternoon, releasing Wayne Simien and placing Juwan Howard on waivers after a contract buyout as expected. They also made a last-minute deal that only makes sense in the convoluted world of NBA salary-cap specifics. San Antonio sent to the Wolves guard Beno Udrih and cash for a protected 2006 second-round draft pick that never will be delivered. The Wolves then waived Udrih and the Spurs got some salary-cap relief. Got it? I sure don’t.

Your 15 Timberwolves who will open the season at home Friday night against Denver are:

Randy Foye, Rashad McCants, Craig Smith, Mark Madsen, Marko Jaric, Corey Brewer, Chris Richard, Greg Buckner, Michael Doleac, Ryan Gomes, Gerald Green, Al Jefferson, Theo Ratliff, Sebastian Telfair and Antoine Walker. All but Foye, McCants, Smith, Madsen and Jaric are new to the team.

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