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.”