Although the Suns cannot aggregate salaries in trades, they have been exploring ways to move below the second tax apron to ease some of the restrictions they’re currently facing. According to Jake Fischer of The Stein Line (Substack link), as part of the Kevin Durant trade talks, Phoenix’s front office has larger constructs involving Grayson Allen and Royce O’Neale in an effort to reduce the team’s payroll.

Dropping below the second apron is believed to be one of Phoenix’s “primary objectives” in a Durant deal, Fischer writes. That doesn’t necessarily mean the Suns are trying to cut costs for financial reasons, they just recognize how difficult it is to operate over that threshold in the new Collective Bargaining Agreement, Fischer explains.

Sources tell Fischer that Phoenix hopes to acquire “starting-level talent” in exchange for Durant, with “quality draft capital” another desired part of the return package. Fischer hears the Suns have been evaluating first-round prospects “in the belief they will obtain at least one meaningful selection” in the 2025 draft.

While Shams Charania of ESPN reports that the Rockets are one of the teams most seriously engaged with the Suns for Durant, Fischer says Houston is “exceedingly reluctant” to meet Phoenix’s asking price. According to Fischer, the Suns view the Rockets as their ideal trade partner due to their combination of young talent and draft picks — Houston controls Phoenix’s first-rounders in 2025 (No. 10), 2027 and 2029.

Fischer adds that the Rockets’ front office recognizes this advantage and is “believed to be willing to go only so far” in its offer to Phoenix, indicating that the Suns might get more assets elsewhere.

League sources tell Fischer that the Timberwolves and Heat are the teams most frequently talked about as potential destinations for Durant. Fischer adds that the Spurs and Rockets have been cited by league executives as having interest in acquiring Durant, along with the Clippers and Raptors “to a lesser extent.”

Fischer also speculates that Durant would enjoy the idea of returning to Texas — where he played collegiately — either with San Antonio or Houston. John Gambadoro of Arizona Sports 98.7 previously stated that the Texas teams may be atop Durant’s wish list.

That could be an important consideration because Durant holds a $54.7MM expiring contract. Fischer says that front offices are considering whether it’s worth the gamble to trade for Durant with no assurances that he will re-sign after next season.

Jon Krawczynski of The Athletic tweets that there have been discussions between Minnesota and Phoenix regarding Durant, but “nothing is close” right now. Barry Jackson and Anthony Chiang of the Miami Herald reported on Wednesday that the Heat are interested in dealing for Durant, but “only at the right price.”

Ian Begley of SNY.tv considers it a “long shot” that the Knicks will get involved (Twitter link), echoing other reports from this week. Begley also points out that finding a starting center is among the Suns’ offseason priorities, and trading Durant may be their best opportunity to make that happen.

Fischer considers Minnesota’s Rudy Gobert the best center likely to be available in a Durant deal, but states that it’s difficult to create a workable trade scenario between the Wolves and Suns, who are both operating above the second apron for now. He points out that Minnesota will fall below the second apron if Naz Reid and Julius Randle both decline their player options, and Reid seems almost certain to do so. Otherwise, a trade between the two clubs would likely have to be agreed upon this month but not become official until after the moratorium is lifted in July.

Miami may be more realistic, according to Fischer, who notes that the city was on Durant’s list when he first asked the Nets for a trade. Fischer suggests that Andrew Wiggins and Duncan Robinson are among the players the Heat can send to Phoenix to help match salaries, and they have three first-rounders that can be moved: No. 20 this year, along with their picks in 2030 and 2032.

Sources tell Fischer that Miami was unwilling to part with Kel’el Ware and Jaime Jaquez at the trade deadline, and he speculates that its willingness to include Ware could be a “true swing factor” in a Phoenix deal.

The Spurs and other teams have been reluctant to surrender significant draft capital for Durant, according to Fischer, who reports that the Suns have limited interest in the players San Antonio has offered so far. Fischer states that it’s believed the Spurs are keeping Rookie of the Year Stephon Castle and the No. 2 pick in this year’s draft off limits and are only offering players such as Devin Vassell, Keldon Johnson and Harrison Barnes.

Arthur Hill contributed to this report.