Dwight Howard Should Sign with Houston Rockets in Free Agency

Here we are again.

Dwight Howard is once again the topic of conversation as the 27-year-old center gets set to enter free agency on July 1. 

When Howard was traded to the Los Angeles Lakers last August, it seemed like a foregone conclusion: He would re-sign with the Lakers after the 2012-13 campaign. He would get more years, more money and a shot at winning his first NBA championship.

But as Bob Dylan once said, "The times, they are a'changin'."

There's a new contender for Howard's services this summer. It isn't the Dallas Mavericks, and it isn't the Atlanta Hawks. That's right, it's the Houston Rockets.

First, the specifics about money.

If Howard re-signs with the Lakers, he gets five years, $118 million, per Eric Pincus of the Los Angeles Times. If he decides to jump ship for Houston, the Rockets could potentially offer him four years and $88 million. 

That, of course, depends on whether the Rockets can free up the salary cap space.

According to Adrian Wojnarowski of Yahoo! Sports, the Rockets are attempting to trade power forward Thomas Robinson and his $3.5 million contract for next season to clear up cap space. If they can also trade Royce White and Terrence Jones without taking back any salary, they should have the means to offer Howard four years and $88 million, according to Pincus.

Remember, Texas has no state taxes. Because of this, Forbes.com contributor Tony Nitti estimated that Howard would make $8 million more in four years with the Rockets than four years with the Lakers.

Of course, there's the matter of years. Howard gets one more guaranteed year if he re-signs with the Lakers.

But think about it. Why would Howard want to tack on that extra year? If he takes the four-year contract, he's able to enter free agency when the economics will be even more to his benefit. Plus, he won't have that extra year of wear and tear on him at 31 years of age.

So, there are the specifics about money.

Now, let's look at the two teams, in case Howard is more concerned with winning a championship.

Do we really need to debate which team is better at this point?

The Lakers are old and getting older. Kobe Bryant, the big draw for Howard, is coming off a torn Achilles tendon. Steve Nash is 39 years old. And 32-year-old Pau Gasol is coming off procedures on both of his knees.

Plus, he's not the biggest fan of Mike D'Antoni, or the way he uses him on the court.

The Lakers were swept in the first round of the playoffs, while the Rockets have a young nucleus that battled the Oklahoma City Thunder for six games.

That young nucleus consists of All-Star James Harden, point guard Jeremy Lin, big man Omer Asik and the underrated Chandler Parsons.

And, in my personal opinion, I think Howard prefers to be the man without being the man, if you know what I mean. He likes the attention, the accolades and the praise, but not necessarily the pressure that comes along with it. He would be just a piece of the puzzle for the Rockets in their quest for an NBA title, not the guy who has to make it happen.

The conditions in Houston are much more beneficial for Howard, in the short term and in the long run.