The Philadelphia 76ers are interested in trading Tobias Harris this offseason—and for good reason.

Few NBA teams are particularly keen on paying $39.2 million for a player averaging 14.7 points and 5.7 rebounds while playing non-elite defense. Most teams wouldn't be particularly thrilled about paying half that amount.

While Harris' dip in counting stats is a byproduct of a reduced role since the acquisition of James Harden—he did shoot an impressive 38.9 percent from three in 2022-23—the fact of the matter is his salary could be better allocated elsewhere. With Harden almost certainly commanding a raise this offseason—one that could take the Sixers into the luxury tax—exploring a trade for Harris is simply a prudent financial strategy.

Finding takers for Harris is another question entirely.

With that in mind, here are a few potential options for the Sixers as they continue exploring avenues to improve the team around Harden and Joel Embiid.

The Salary Dumpers: Houston Rockets and San Antonio Spurs

The Trade

Tobias Harris and a lightly protected 2029 first-round pick for a future protected second-round pick

Why Would the Sixers Do This?

It's pretty simple: By trading Harris into the Rockets' or Spurs' salary-cap space, the Sixers would acquire an NBA-record traded player exception of $39.3 million (Harris' salary plus $100,000).

Philadelphia could then use that trade exception to acquire one or multiple players worth that amount. This would allow the Sixers to find a player who replicates Harris' value and another valuable role player while staying under the luxury tax. The deal could also open up the full mid-level exception ($12.2 million) to sign a free agent.

A traded player exception of that magnitude could be a major boost as teams come to grips with the league's financial realities under the new collective bargaining agreement. Teams close to the luxury tax or pushing the prohibitive second apron could seek some relief by trading players who would fit into the TPE.

Why Would the Spurs/Rockets Do This?

The Sixers' 2029 first-round pick could be very valuable. Harden will probably be retired at that point. Embiid will be 35 and already has an extensive injury history. Tyrese Maxey is the only contributor currently on the roster who will be still in his prime come 2029—and there's no guarantee he'll still be a Sixer.

The franchise hasn't gotten past the second round since Allen Iverson was stepping over Ty Lue. There's a very good chance that pick winds up carrying weight down the line.

What's more, Harris is not a schlub. He's a steady veteran scoring wing who fits a need in both Houston and San Antonio. The Rockets are seemingly hungry for veteran talent given their link to every major free agent on the market, and the Spurs would like to build around Victor Wembanyama.

Harris turns 31 next month. It's possible he has three or four years left of high-quality basketball as a role player. He doesn't necessarily have to be a one-year rental on an expiring contract.

The Middle Ground Options: Orlando Magic, Indiana Pacers

The Trades

Orlando: Harris for Jonathan Isaac
Harris and a 2029 protected first-round pick for Gary Harris and Chuma Okeke

Indiana: Harris, a lightly protected 2029 first-round pick and two future second-round picks for Buddy Hield

Why Would the Sixers Do This?

This option creates a middle ground, wherein the Sixers acquire a viable rotation player while also adding a TPE because most of Harris' salary would be absorbed into cap space.

Isaac is the riskiest name of the bunch given his recent injury history but also has the highest upside. He was on pace to become one of the NBA's best defensive players and was developing on the offensive end before three straight injury-plagued campaigns.

If the Sixers understandably balk at taking on Isaac, then Harris is a quality role player and floor-spacer and Okeke could be worth the low-risk rental due to his defensive presence.

The Pacers trade is by far the most palatable presented, given Hield's brilliance as a three-point shooter, but also the least likely. Indiana is expected to be active in the free-agent forward market and would only consider this type of deal if the team strikes out.

Why Would the Magic/Pacers Do This?

Pretty simple: the potential value of the 2029 pick and Harris' fit on their respective rosters. Both teams need a reliable scorer who can move between the 3 and 4, and the Magic in particular could use his consistency beyond the arc.

With both Indiana and Orlando looking to make a return to the postseason in 2023-24, Harris would be an immediate short-term fit who could be stretched into a longer one if he plays well. The Sixers' 2029 pick could also become a valuable asset.