The answer: None of them really knows.

Not even president/general manager Eddie Stefanski knows at this point, other than that the roster will assuredly change.

Here's what was clear as Stefanski, coach Maurice Cheeks and other staff members completed exit interviews yesterday in the aftermath of Thursday night's 100-77 first-round playoff elimination loss to the Detroit Pistons.

The re-signing of restricted free agents Andre Iguodala and Lou Williams is at the top of the priority list. Iguodala rejected a $57 million extension in October, and - by NBA rule - could not resume negotiations until July 1.

Iguodala seemed as even-tempered about his situation yesterday as he was all season.

"It's business, it's the NBA, so anything can happen," he said. "But I'm really looking forward to pushing up that bar as a team, to where we go deep into the playoffs every year," he said. "I think something will get done, but [that nothing gets done] is a possibility. But it's a very, very, very small chance that will happen . . . You leave every option open, even if it's far-fetched."

One of those options, for Iguodala and for Williams (who could command a starting salary in the area of $3-4 million) would be to sign a 1-year qualifying offer and opt for unrestricted status after next season.

"I want to be here, without a doubt," Williams said. "This is where I started my career. I've made Philly my home, I have a radio show here, I introduced my [charitable] foundation to the Philly area, I'm comfortable with my surroundings. I love the people here; I love the vibe of the city."

It is likely that none of the unrestricted free agents - guard Kevin Ollie and forwards Shavlik Randolph and Louis Amundson - will be back.

Rookie forward Herbert Hill, who never played after two knee surgeries, is a restricted free agent. If he has a future here, he will have to prove it in summer league competition.

Backup center Calvin Booth has a player option for next season; there has been no indication whether he will invoke it.

Point guard Andre Miller, 31, by all accounts the team's MVP, has a year remaining on his contract, and said he didn't want to talk about the possibility of an extension but that he felt he had "a few more years left in me."

"It's hard to tell which direction our team is going to go," Miller said. "That's not my job. I like the team. These guys, the young guys, got a chance to get a lot of experience. It can only get better, hopefully. There's room to build."

Given all of that, the Sixers have slightly more than $11 million of salary-cap space to work with in the offseason, plus the No. 16 pick in the first round of the draft. The needs - a rugged low-post player who can score and rebound, at least one long-distance shooter and more depth - are obvious. The chances of filling all of those needs are anybody's guess.

"We showed that we can play not only exciting basketball, we showed we can compete with some of the best teams in the league," Cheeks said of a season in which the Sixers finished 40-42 after an 18-30 start, reaching the postseason for the first time in his 3-year tenure.

"We made some progress, there's no doubt about it. Now we have to make a little more progress. I'm excited about the progress we made in such a quick time. We had Thaddeus Young, a 19-year-old player, starting in the playoffs against a team that could possibly win the championship."

They can begin working out potential draftees - as many as six per session - early next month. They can begin negotiating with Iguodala and Williams on July 1, but cannot formally sign them, or any other free agents, until July 9. *