Dwight Howard Rumors: Tuesday

4:43pm: The Magic haven't ruled out trading Howard to the Nets, and continue to talk to the Lakers, tweets Ken Berger of CBSSports.com.

12:54pm: The Lakers are prepared to offer Bynum and Metta World Peace in exchange for Howard, providing Dwight agrees to sign an extension, tweets Jarrod Rudolph of RealGM.com. Based on Wojnarowski's report, I'd be a little surprised if Orlando agreed to that deal. Plus, it would hinge on both big men agreeing to sign new contracts.

The Magic would include Jason Richardson in any Howard deal, Rudolph adds in a second tweet.

12:49pm: The Magic are focusing on Lakers center Andrew Bynum as their top target in Howard trade talks, according to Adrian Wojnarowski. However, the Magic would likely want more than just Bynum for Howard, and they'd need assurances that Bynum, who is also entering the final year of his contract, would sign an extension.

Wojnarowski adds that there's another trade scenario that involves a "significant player" that intrigues the Magic, but the team and player are unknown.

8:42am: There's not "great enthusiasm" within the Magic front office that the Nets can put together the most appealing offer for Howard, tweets Wojnarowski. However, the Magic also haven't received an offer from any team that they feel is enough to seriously consider trading Howard now, Wojnarowski adds in a second tweet.

8:03am: For progress to be made on the Magic/Nets talks, a third team would need to agree to take Humphries in the deal, tweets Adrian Wojnarowski of Yahoo! Sports.

7:49am: The Magic and Nets have re-engaged in talks on a possible deal for Dwight Howard, reports ESPN.com's Chris Broussard (all Twitter links). According to Broussard, the two sides are discussing a trade that would send Howard to Brooklyn in exchange for Kris Humphries, Brook Lopez, MarShon Brooks, and three first-round picks (2013, 2015, 2017).

Such a trade would be tricky financially, particularly if the Nets also take on Hedo Turkoglu, as Chris Mannix of SI.com suggests they're willing to (Twitter link). Sign-and-trades for Lopez and Humphries would be subject to Base Year Compensation — if their new salaries are more than 20% larger than their old salaries, then the Nets would use either their previous salary or 50% of their new salary (whichever is greater) for trade purposes, while the Magic would use their full salary. For instance, if Lopez signed for $10MM in year one, it would act as $5MM for the Nets' salary-matching purposes.

Ken Berger of CBS Sports confirms the talks between the Magic and Nets, but says those aren't the only discussions Orlando is having (Twitter links). According to Berger, GM Rob Hennigan is also trying to engage the Hawks, Rockets, Lakers, and possibly Mavericks. Steve Kyler of HoopsWorld hears that Dallas has been aggressive in pursuing Howard, but says the Lakers and Clippers are reluctant to deal without assurances D12 would sign an extension (Twitter links).

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