Dwight Howard
The Boston Celtics are reportedly involved in trade talks for Houston Rockets big man Dwight Howard, according to the latest NBA trade rumours. Reuters/Mark D. Smith-USA TODAY Sports

Boston Celtics big man David Lee and Houston Rockets star centre Dwight Howard could trade places before the deadline, according to the latest trade scenario.

As the NBA trade deadline nears, big names have begun surfacing in the rumour mill. Lee and Howard are among those who could find a new team before Feb. 18.

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Howard has been the centre of trade discussions in Houston this season as the three-time Defensive Player of the Year is likely to opt out of his four-year $87.5 million contract with the Rockets to explore free agency this season. According to Frank Isola of the New York Daily News, one team engaged in a trade for Howard is the Celtics.

The Celtics have plenty of assets to offer for a marquee transaction this season. The 17-time NBA champs have plenty of future draft picks to offer, as well as Lee’s expiring contract. While Lee has not demanded a trade from the Celtics, Comcast Sportsnet’s Sherrod Blakely reports that his representatives are finding potential teams that would “make sense” for both the one-time NBA champ and Boston.

If the Celtics are looking for a superstar they want to build around, Howard could be that player. Boston has plenty of frontcourt pieces in Amir Johnson, Kelly Olynyk, Tyler Zeller, Jordan Mickey, Jonas Jerebko, and Jared Sullinger. But none of those players possess the star power Howard has, which the Celtics have been longing for since they traded away Kevin Garnett.

On the other hand, if Lee is looking for a team where he has a chance to play more minutes, the Rockets are one of the best landing spots for the former Warrior. Lee could come off the bench, but still get ample playing time, with the Rockets needing an efficient scorer inside the paint.

A straight exchange of Lee for Howard does not seem a realistic deal, considering the huge gap between their salaries. If such a deal materialises, a trade package of Lee, Sullinger, and Zeller for Howard would work, according to ESPN’s trade machine.

Howard playing for the Celtics looks intriguing, but USA Today revealed the Rockets are still viewing the All-Star centre as a vital piece to Houston’s core. However, given the chances of Howard declining his player option and looking for bigger deals in the summer, trading him seems ideal for the Rockets.