Despite a growing sense among league executives that there might not be a luxury tax, the Lakers appear no more likely to acquire front-court help by the Feb. 21 trading deadline, according to the LA Times.

Phil Jackson has said he would like to add heft behind Shaquille O'Neal, particularly in light of O'Neal's arthritic big toe, and the Lakers have a traded player exception to the salary cap.

There is little talent available at what the Lakers would pay, however. Also, the final luxury tax numbers won't be available until the off-season and the Lakers, ever mindful of the tax ceiling, apparently won't tempt that.

It is possible, though, that the Lakers would pass on a chance to add a player because of luxury tax implications, only to find there is no such tax.