The Miami Heat has not had any luck in the free agent market yet, but that is not going to stop it from trying again.

The Heat is prepared to extend a significant offer sheet to Clippers restricted free agent Lamar Odom as early as today, according to several sources with knowledge of the situation.

The Heat already has failed at such a venture once this offseason when the Clippers matched a six-year, $82 million Heat offer to Elton Brand. But with the normally thrifty Clippers also re-signing guard Corey Maggette to a six-year, $42 million deal, the Heat is taking the chance that Los Angeles will stop its spending spree there.

Odom's agent has been negotiating with the Clippers to no avail. The best offer the team has reportedly made is a three-year, $24 million deal, and the forward has been contemplating accepting a one-year tender from the Clippers that would make him an unrestricted free agent next year, according to his agent.

The Heat has been reluctant to sign Odom to an offer sheet, but with very few quality free agents still available, the Heat is willing to take the risk that comes with signing a restricted free agent to an offer sheet. The Clippers would have 15 days to match the offer, and the Heat would be unable to sign any other players until a decision was made.

The Clippers have indicated that they would match any offer made to the 6-10 Odom, 23, but their negotiations with him have indicated otherwise. After signing Samaki Walker to a one-year deal last week, the Heat has approximately $10.5 million of space remaining under the salary cap, and it would likely have to offer Odom a starting salary of about $10 million to have any chance of fending off the Clippers. By league rules, the offer would have to be at least a three-year deal, but the team is believed to be willing to offer Odom a contract as long as five years.