For one, the Kings have taken players for those two positions in the last two drafts. Spencer Hawes and Jason Thompson look to be the front-court of the future in Sacramento.
Secondly, the big men potentially available for their draft spot have far too many questions to go that route.
Coveted Center Hasheem Thabeet would not be a good fit here, because Thabeet's strengths do not fit the Kings preference in a big man.
Thabeet's strengths are his rebounding, shot-blocking, and defensive skills. While these are skills not currently on their roster, there is a very good reason for that: the Kings don't want them.
Time after time, the Kings have shown that they do not covet a defensive-minded big-man. They have shown over time that they prefer multi-skilled big men who can shoot from mid-range, pass, and take their man away from the rim. These are all skills that thrive in the Kings' high post-offense. The last two big men they have added (Hawes and Thompson) fit this profile perfectly, while Thabeet does not.
The other big man who could be considered is Jordan Hill. The problem there is that he seems to have almost the same game as Thompson. Drafting Hill could prove to create redundancy at the power forward position; on a team with so many needs, that is not an option.
If the team wishes to add another big man, they should consider taking a flyer on someone raw, with a lot of potential. This could be done later in the first round with their pick acquired from Houston in the Ron Artest trade last summer.
With their top pick, the Kings must look to the perimeter with either a point guard or swing man.