The Philadelphia 76ers are considered "the most likely destination" to trade for James Harden, league sources tell Marc Stein of the New York Times.

The Houston Rockets continue to insist they will not trade Harden, while the 76ers have insisted they will not trade Ben Simmons. 

Both sides are expected to eventually reach a point to reverse course on that position.

The 76ers are believed to be able to beat any rival team's offer for Harden due to the status of Simmons as one of the NBA's best young stars. Harden's initial preferred trade destination was the Brooklyn Nets. 

Sources also say the familiarity between Daryl Morey with the 76ers and Rafael Stone with the Rockets could help facilitate a trade. Morey left the Rockets in October with the reported expectation he would not work in the NBA during the 20-21 season, but he was hired by the 76ers a few weeks later.