Percy Allen of the Seattle Times reports that the Dallas mavericks are ready to pounce. They are closely monitoring the negotiations between the Seattle Supersonics and free agent Rashard Lewis. If they can?t reach a deal, Cuban and the Mavericks will be there to accept Lewis with open arms.

Lewis was unhappy last month with the Sonics? offer of a 7-year, $60 million contract, which could reach $75 million if certain incentives are met. In comments made over the weekend, Lewis again voiced displeasure with the Sonics and insisted that they increase their offer.

Meanwhile in Dallas, Mavericks owner Mark Cuban is keeping track of the negotiations. He applauded Lewis' business acumen while noting that the difference between the Sonics' offer and what the Mavs can give ($15 million over three years) isn't as great as it may seem.

"Rashard has a great grasp of the business and accounting aspect of the differences in the offerings of the Mavs and Sonics," Cuban said via e-mail yesterday. "Not only does he understand that there is less than $2 (million) in difference between the offers pre-tax, he has a complete grasp of the accounting elements of the deal.

"(He) realizes that after federal income tax and NBA escrow tax, there is a difference of less than $1 (million) in the first year and not more than that in the next two years."

Cuban is banking not only on Lewis' business sense but also on his own reputation as a free-spending billionaire owner with a track record of taking care of his star players. If Lewis signs a three-year deal with Dallas, he would be eligible for a maximum contract in the summer of 2005.