The Philadelphia 76ers want Andrei Kirilenko to report to the team and begin playing.

Kirilenko and his representatives are resisting the Sixers' overtures, preferring the organization waive Kirilenko and let him become a free agent, sources said.

The 76ers want to establish the value of Kirilenko for a potential deadline trade or to let him reclaim his value for free agency.

Kirilenko wants the balance of the $3.3 million owed to him this season.