Stephen A. Smith: Ime Udoka, Rockets 'Don't Want' James Harden Despite FA Rumors

James Harden has been heavily linked to a return to the Houston Rockets this summer after declining his player option with the Philadelphia 76ers to become a free agent.

However, ESPN's Stephen A. Smith reported Friday on First Take that new head coach Ime Udoka and the Rockets are not interested in signing the star point guard this offseason.

"First of all, Houston doesn't want him. Let's be very, very clear about that. Ime Udoka and their staff, they do not want James Harden," Smith said (11:10 mark). "They're moving in a different direction and they don't think that he's that fit."

Harden has been linked to Houston since December when ESPN's Adrian Wojnarowski reported that he was "considering" a return to the franchise this summer.

The Athletic's Sam Amick and Kelly Iko also reported in March that Harden was "serious" about a return to the Rockets, adding that the franchise was "widely expected to pursue the 13-year veteran point guard if, as is expected, he declines his player option for the 2023-24 season."

Houston will be one of the most financially flexible teams in the NBA this summer with an estimated $59 million in cap space, so it will be able to make a run at many of the big free agents.

Harden spent eight-and-a-half seasons with the Rockets from 2012 until he was traded to the Brooklyn Nets during the 2020-21 campaign. In 621 games with the franchise, he averaged 29.6 points, 6.0 rebounds, 7.7 assists and 1.8 steals while shooting 44.3 percent from the floor and 36.2 percent from deep.

The 33-year-old was also a nine-time All-Star with the Rockets and won his three scoring titles in Houston, in addition to the 2017-18 MVP award.

Although Harden has been linked to the Rockets, ESPN's Zach Lowe (h/t Coty M. Davis of Inside The Rockets) reported Tuesday that the veteran is more likely to re-sign with the Sixers than go back to the Rockets.

"The breaks have now been pumped, like slammed on, around the league to the point that I bet if you poll 50 front office executives, the majority of them would guess he's going back to Philly," Lowe said. "I don't know what the hell is going to happen. We'll see."

Harden joined the Sixers in a trade from the Nets during the 2021-22 season. He has proven to be a solid fit alongside Joel Embiid, though Philly hasn't been able to get over the hump and into the NBA Finals.

If the 76ers are going to bring Harden back, another priority should be to bring in more talent around him and Embiid in 2023-24.