John Denton of Florida Today reports that the Magic offered their $4.5 million exception to Golden State free agent center Marc Jackson, only to be refused.

By mid-July, Orlando was convinced that it could not sign Toronto free-agent Antonio Davis and offered the exception to Jackson, Magic general manager John Gabriel said. Feeling he could get a more lucrative offer, Jackson turned down the deal.

Orlando then pulled the offer off the table and split it up among Patrick Ewing and Horace Grant, who have a combined 30 years of experience. The two should start this season and improve a Magic frontline that was often battered last season.

Jackson, who led all rookies in scoring (13.2) and rebounds (7.5) before a season-ending groin injury, failed to land a better offer in the subsequent three months. Just this week, he did sign an offer sheet with the Houston Rockets worth approximately $3 million a season. Golden State can match the deal because Jackson is a restricted free agent.