There is growing buzz that the 76ers want to go all-in on James Harden in the offseason

• Numerous reports say the Sixers intend to pursue a sign-and-trade for James Harden in the offseason.
• Harden reportedly wants to hit free agency, and the Sixers want to use Ben Simmons to land him.

The NBA offseason is still months away, but there are a growing number of reports about the Philadelphia 76ers' interest in targeting James Harden in free agency.

The timing of these reports matters because the NBA trade deadline is two weeks away, and much of the NBA world has been waiting for a resolution to Ben Simmons' trade request from Philadelphia.

Now, The Athletic's Shams Charania and Sam Amick report that unless the Sixers are blown away by offers for Simmons by February 10, they may hold onto him in hopes of completing a sign-and-trade to get Harden from Brooklyn.

According to Bleacher Report's Jake Fischer, Harden intends to test unrestricted free agency this offseason for the first time in his career. Harden turned down an extension offer from the Nets before the start of the season.

Furthermore, according to Fischer, Harden has not enjoyed his time in Brooklyn as much as he hoped. Harden has reportedly been dissatisfied by the lifestyle in Brooklyn and with Kyrie Irving's part-time status with the Nets, which has impacted their championship chase.

The Sixers had attempted to trade Simmons to Houston for Harden last year, but the Rockets ultimately took the Nets' offer instead. Sixers president Daryl Morey, of course, ran the Rockets during Harden's time in Houston and still reportedly covets him as a star to pair with Joel Embiid.

Fischer reported that both Harden and the Sixers "are viewing that potential marriage as a backstop for their respective futures."

Holding onto Simmons in hopes of pulling off a sign-and-trade for Harden represents a significant risk for the 76ers. Simmons hasn't played this season and, thus far, hasn't shown any inclination to return to the Sixers. Letting an All-Star forward sit out an entire season without getting anything in return for him — all while Embiid plays at an MVP level — could one day look like a wasted year, especially if the Sixers can't land Harden in the offseason.

It won't be easy to pull off a sign-and-trade

According to The Athletic's Alex Schiffer, if Harden opts out of his contract this summer and re-signs with the Nets, he can sign for five years, $270 million.

If Harden chooses to join another team, the most he can sign for is four years, $200 million.

There is a belief that Harden may want to facilitate a sign-and-trade to another team to make that extra $70 million.

If Harden becomes dead-set on joining the Sixers, they will have to do some salary-cap gymnastics to make it happen.

According to NBA reporter Marc Stein, the Sixers are hard-capped, meaning they have to shed salary to acquire Harden. Shiffer reports that the Sixers would need to send out $61-65 million in salary to acquire Harden — that would, of course, mean more than just sending Simmons and his $35.4 million salary for next season.

Tobias Harris and his salary could help, but this creates other problems

According to The Athletic, Sixers forward Tobias Harris has been mentioned in trade talks this season. Harris makes $35.9 million this season and $37.6 million next year (plus $39.2 million in 2023-24). The Sixers could potentially move Harris in a deal this year to free up cap space, but doing so could mean taking back significant salary.

It's also unclear if the Sixers would want to move Harris, their second-leading scorer unless a deal could improve their playoff odds this season.

After Harris, the next highest-paid players on the Sixers roster for 2022-23 are Danny Green ($10 million), Seth Curry ($8.4 million), and Furkan Korkmaz ($5 million).

The Sixers could be forced to give up draft picks also

Negotiations could become a true leverage battle, too. The Nets could be empowered to ask for role players, and draft picks in a sign-and-trade deal, knowing the Sixers will be desperate to land Harden.

Of course, Harden could also impact those negotiations by saying he won't agree to a sign-and-trade to any other team except the Sixers.

This scenario is a long way down the road, and according to Fischer, Harden is still focused on trying to win a championship with the Nets this season. Yet NBA offseason storylines tend to get started early, and the increasing buzz suggests Harden could already be eyeing a new team.