Part of the problem trading Dwight Howard is that the Orlando Magic remain largely underwhelmed with the trade offers presented by the teams on the list of Howard's preferred destinations. The Magic should be seeking a deal not unlike the ones made for Carmelo Anthony or Derron Williams a season ago. Howard is a far more impactful player than both Anthony and Williams so its understandable the Magic have a pretty high ceiling for where the market is set.
It's also understandable that, after watching the Knicks and Nets gut their respective teams, the team receiving Howard would want a long-term commitment. The problem is the teams Howard has said he would be willing to commit to do not have the assets to make the deal.
Ken Berger of CBS Sports reports that the Magic's preferred trade partner remains the Chicago Bulls. The deal listed by Berger would send a combinatino of Omer Asik, Luol Deng, Carlos Boozer, and the Charlotte Bobcats lottery-protected-through-2016 first round draft pick for Howard and Hedo Turkoglu.
A Derrick Rose and Dwight Howard pairing could make the Bulls and even more formidable duo than the Miami Heat's LeBron James and Dwyane Wade but there are several reasons preventing the Bulls and Dwight Howard from happening.
The first, as Berger points out, is that the Bulls are doing just fine without Howard and would never risk that without a long-term commitment.
The second: why would the Magic make that deal? Deng, Boozer, and Asik are all above average players. Boozer is a very good post option against certain matchups, Deng can provide a little bit of everything at a better than average level for 35-plus minutes a night, and Asik is one of the most underrated defensive players in the NBA.
But such a deal still leaves the Magic with many of the same problems, most notably lacking a perimeter player that can create shots for himself and others. Furthermore, Boozer and Deng have reached the extent of their talents and Asik is likely not too far from the ceiling of his.