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It's going to be tempting. Players like Howard don't come around too often, but the Lakers shouldn't panic and give up their whole roster for him.
The Magic have been adamant in their stance of not trading Howard to the Lakers unless they get both Pau Gasol and Andrew Bynum, but even if that changes, the price will likely be too high.
If the Magic gave up on Gasol, they'd likely ask for several younger pieces, such as Devin Ebanks, Ramon Sessions and Jordan Hill. They'd also probably make the Lakers take on Hedo Turkoglu's awful contract.
Giving up that much isn't worth it. The Lakers are already short on depth, and they're already in a bad cap situation. Unless they could get a player like LeBron James, they should focus on building the team around Kobe and Bynum.
Howard doesn't come without his own set of concerns. He should be at a dangerously low maturity level this year. He's not the type of person a team should build around.
He's been the league's best center for at least five years, yet he has failed to develop a consistent set of low-post moves. In fact, I don't think he has even one. He scores using only his incredible athleticism; he's not going to age well.
Finally there are injury concerns. They aren't major and certainly aren't as big as Andrew Bynum's, but back injuries are recurring. If we've learned anything from Tracy McGrady, it's that you don't mess around with serious back injuries.
Andrew Bynum is a keeper. He may not be perfect, but he's an All-Star center. The Lakers are fine with him at center. They shouldn't get desperate and trade everything for Howard.