The Timberwolves have offered their midlevel exception to free-agent power forward Juwan Howard and made an offer to retain free-agent center Rasho Nesterovic.

"Our priority right now is that we're working on Rasho and Juwan,'' Wolves owner Glen Taylor said.

Howard, a nine-year veteran, averaged 17.9 points and 7.5 rebounds a game last season for the Denver Nuggets. Teams and players were allowed to start negotiating on July 1 but can't sign contracts until July 16. The Wolves' midlevel exception likely will be worth from $4.6 million to $4.8 million.

"We're on his short list,'' Taylor said. "He's got it down to two or three teams; we're one of those teams.''

Other teams that interest Howard are the Los Angeles Lakers, Orlando Magic and possibly the Detroit Pistons. According to reports, point guard Gary Payton has taken the Lakers' midlevel exception, and all they have left to offer is the $1.5 million exception. Karl Malone is high on the Lakers' list for the other exception.

Taylor said he and Kevin McHale, the Wolves' vice president and general manager, have made their sales pitches to Howard and his agent, David Falk. Point guard Sam Cassell also has made a recruiting call to Howard.

"We've done just about everything that we can,'' Taylor said. "We've given him the information to look at our team and where we're planning on going. I'm sure it's not an issue of money. That's all worked out. It's one of those things where he has to look and see where he'll be the happiest.