Marc J. Spears of The Undefeated reported the Mavs will send Liggins to the Rockets for cash considerations.
Liggins started last season with the Cleveland Cavaliers. He appeared in 61 games for the Cavs before they waived him on April 9. The Mavericks claimed him two days later.
He played in the final game of the regular season with the Mavs, scoring eight points and grabbing seven rebounds in just under minutes.
Liggins has played primarily as a shooting guard in his NBA career. Assuming he isn't included in the Paul trade, he will provide Houston head coach Mike D'Antoni more depth in the backcourt to use behind CP3, James Harden and Eric Gordon.