The Magic are beginning to realize that their best course of action is to trade Dwight Howard and the Nets have emerged as the most likely trading partner, according to sources.

Otis Smith was actively making calls on Tuesday to find the best offer, but sources say he has not informed teams of Orlando's intentions.

The Warriors and Rockets remain the most serious teams willing to trade for Howard without an assurance he will re-sign.

The Lakers have also been on Howard's list of preferred destinations, but remain on the outer edges of talkes even though sources say they shouldn't be ruled out.