Rockets Reportedly 'Comfortable' Matching Smith, Eason Offer Sheets in 2026 NBA FA

The Houston Rockets are reportedly prepared to keep Tari Eason and Jabari Smith Jr. around for the long term, regardless of how extension negotiations go this offseason.

Both Eason and Smith are currently set to hit restricted free agency in 2026 if not extended this summer.

According to The Athletic's Kelly Iko, the Rockets would be "comfortable matching any offer that would come" should either player hit free agency next spring.

Iko added that the Rockets "will continue to speak" with representation for both Eason and Smith, whom she describes as "key cogs in [Ime] Udoka’s setup, with a two-way, unselfish approach that meshes well with the roster."

Both Smith and Eason were limited by injuries during their third NBA season, including a left hand fracture for Smith and soreness in the leg that Eason had surgery on the season prior.

When available, Smith averaged 12.2 points and 7.0 rebounds through 57 games and 39 starts. Udoka told reporters during Smith's injury absence that the Rockets especially missed having "a big body down there on the defensive glass."

Eason posted similar offensive numbers with 12.0 points and 6.4 rebounds through 57 games and 16 starts. He played an important defensive role by leading the Rockets with 1.7 steals per game.

A fully healthy fourth NBA campaign could lead either 2022 first-round pick to a breakout season, and eventual offer sheet interest, if not signed to a new contract by next offseason. It sounds like the Rockets are already prepared for that possibility.

The Rockets could also potentially erase the possibility of other teams making offers by signing both players to an extension. Houston is currently projected to be about $80 million below the luxury tax next season, per ESPN's Bobby Marks, depending on free agency regarding players, including Fred VanVleet and Steven Adams.