The trade would send Serge Ibaka and James Harden to Orlando and Howard would join Durant and Westbrook in Oklahoma City.
The Thunder reportedly denied the deal, as there was no guarantee that Howard would remain with the team, and Harden and Ibaka would have been dealt for nothing.
Imagine that this were to go through. The Thunder now have the best big three in the league, maybe even in NBA history. With the league's best scorer, center and a top point guard, the Thunder would be almost guaranteed a championship ring.
If Howard were to agree to sign with the Thunder, they would be the most dominant team in the league by far. Already considered to be one of the best, if Superman were to land in OKC, even Miami would have trouble stopping them.
The deal would be perfect for both teams, as Orlando would add a developing big man to the roster, along with one of the league's most elite bench scorers.
For Howard, if he's really after a ring, there are few teams quite as enticing as the Thunder, and if it can be done, he should agree to join Durant.
If the rumor is proved to be true, it should definitely impact Howard's decision and force him to reconsider which teams belong on his wish list.