LAKERS NOTEBOOK: L.A. CUTS SHAW FOR NOW.

Byline: Howard Beck Staff Writer

EL SEGUNDO - The true cost of the NBA's onerous new luxury tax was felt Wednesday by the Lakers, and more significantly, by one of their most popular players.

In a desperate move to avoid the tax, the Lakers cut loose Brian Shaw and his $2.3 million salary. The move was not unexpected - management discussed the scenario with Shaw this summer - but it is a calculated gamble. Another team could claim Shaw off waivers or he could choose to sign elsewhere.

But if all goes according to expectations, Shaw will pass through the 48-hour waiver period unclaimed, become a free agent and re-sign with the Lakers for $1 million, the minimum for a 10-year player. He could be a Laker again in time for Friday night's home game against Phoenix.

In this tight NBA economy, it's unlikely any team will take on Shaw's salary, and rosters are pretty well set. But as a free agent, he could entertain other offers, and agent Jerome Stanley said he will.

``Brian is not thrilled with being waived. He doesn't agree with it,'' Stanley said. ``He's going to look at his options.''

In the meantime, Shaw has returned home to Oakland to be with his family.

During training camp last month, Shaw told the Daily News that he understood the Lakers' decision. Not that he had much choice in the matter.

``I'm between a rock and a hard place, so what can you do?'' said Shaw, who indicated he would probably re-sign with the Lakers. ``I'm not going to walk away. But it's a big cutback.''

Under orders by owner Jerry Buss not to exceed the luxury-tax threshold - projected to be around $55 million - management had little room to add players this summer. Officials quickly concluded that waiving Shaw and re-signing him for less was the solution that would allow them to add Samaki Walker, Mitch Richmond and Lindsey Hunter.

``It's a tough business decision really that had to be made,'' Kupchak said. ``I guess when you sit down and you look at it and you say, 'Well, we can get a Mitch Richmond, Samaki Walker and a Lindsey Hunter, but it's going to cost us Brian Shaw possibly,' I think our feeling was that's probably a good deal.''

Shaquille O'Neal, who also played with Shaw in Orlando and counts him among his close friends, was disturbed by the move.

``It was done for a reason. So hopefully, that reason doesn't backfire,'' O'Neal said. ``If it does backfire, I'll have a lot to say.''

--Nothing for free: Among the encouraging signs in Tuesday's season- opening victory over Portland, the biggest was O'Neal's foul shooting. After shooting 30 percent in the exhibition season, O'Neal converted five of his first six free throws and finished 9 for 16 from the line.

``I felt like even his missed free throws were shots that were in the basket, they at least had a chance,'' coach Phil Jackson said. ``I felt a lot better about his free-throw shooting.''

--Trial by Mailman: Walker's Lakers debut wasn't all he hoped it would be. Opening-night jitters, early foul trouble, lots of Rasheed Wallace. One point scored, three rebounds and only 15 minutes of play.

Jackson's assessment: ``First half, bad. Second half, OK. Not great, but OK.''

The road gets no easier. Walker has to guard Utah's bruising Karl Malone tonight, ``and he's going to get mauled,'' Jackson said.

--Time's up: The Lakers are having difficulty adjusting to the NBA's new defensive 3-second rule. They were called for three violations Tuesday.

``It's hard to break old habits, you know?'' said Kobe Bryant. ``It'll probably take a couple games to get it under our belt.''

LAKERS vs. UTAH

Tipoff: 6 p.m., Delta Center.

TV/Radio: Channel 9; 570-AM, 1330-AM (Spanish)

Lakers (1-0) update: Coach Phil Jackson hopes to limit Shaquille O'Neal to about 36 minutes tonight. O'Neal played 40 in the season opener out of necessity. Samaki Walker should see more time at center tonight. Devean George, who only played one minute Tuesday, is expected to get an early look.

Jazz (0-1) update: Utah opened the season with an overtime loss to Eastern power Milwaukee at the Delta Center on Tuesday. The Jazz has a new look with youngster Quincy Lewis starting at off-guard.

- Howard Beck

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