The Magic and Nets are making progress on a Dwight Howard trade, as the Cavaliers have emerged as the needed third team.

Cleveland would acquire Kris Humphries in a sign-and-trade.

The Nets would send a re-sign Brook Lopez and a collection of future first round picks for Howard.

Adrian Wojnarowski reports that the Cavaliers are seeking a draft pick sweetener to take on Humphries. 

RealGM's Jarrod Rudolph reports that a deal is "very close" and could be completed before Tuesday.