It is common knowledge by now that the Boston Celtics' plans this offseason are to get under the NBA's second tax apron, which means they'll try to make a few trades to save money.
It's all a matter of who their potential trade partners could be. Boston is well over the NBA's second tax apron, so potential trade partners must be willing to take extra money on their payroll to make a deal with them. The Celtics may take talent downgrades in trades if they save money in the process.
Other interested suitors may also hope to improve from their current standing if they get into trade discussions with the Celtics.
One team that could make sense is the Houston Rockets, who are coming off their first postseason in five years and snared the No. 2 seed during the 2024-25 season. The Athletic's Kelly Iko reported that the Rockets expect to be in talks with the Celtics during the offseason.
"Houston is also anticipating conversations with Boston’s front office, with the assumption that the Celtics, who are in salary-reduction mode, will canvass the league looking to offload contracts," Iko wrote.
Phoenix has been aggressive in their recent efforts to trade Kevin Durant, sources tell @TheAthletic, engaging with Houston on multiple occasions in efforts to move the 15-time All-Star and regain control of their draft capital.https://t.co/9CVf5nGO7v
— Kelly Iko (@KellyIko) June 3, 2025
The Rockets are coming off their best season since trading James Harden. The Golden State Warriors may have eliminated them in the first round, but the Rockets have started a new era of basketball and want to strike while the iron is hot.
With Steven Adams entering unrestricted free agency this summer, the Rockets could acquire Kristaps Porzingis to replace Adams should he leave this offseason.
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