Woj: Celtics Considering Kyrie Irving, Kemba Walker, Terry Rozier Sign-and-Trade

In an attempt to create more financial flexibility for themselves, the Boston Celtics are looking into a three-team sign-and-trade with the Brooklyn Nets and Charlotte Hornets. 

Per ESPN's Adrian Wojnarowski, the Celtics would receive Kemba Walker and create a full mid-level exception, the Nets would get Kyrie Irving and potentially a first-round pick from Boston, and the Hornets would get Terry Rozier. 

Wojnarowski added the talks are only "exploratory" right now. 

All three players have been connected to each of the teams they would end up with in this potential scenario. 

Wojnarowski reported that Walker is expected to finalize a four-year, $141 million deal with the Celtics when free agency opens at 6 p.m. ET on Sunday, and Irving will meet with the Nets Sunday with both sides motivated to agree on a four-year, $141 million max contract. 

Per Shams Charania of The Athletic and Stadium, the Hornets are targeting Rozier as a potential replacement at point guard assuming Walker joins Boston. 

The Celtics would be limited to a $5.7 million mid-level exception if they go into the luxury tax, but that number would go up to $9.246 million if they can stay under the $132.6 million tax threshold. 

Boston is trying to retool its roster on the fly with Irving and Al Horford heading into free agency. Walker would become Irving's replacement, but president of basketball operations Danny Ainge could add more flexibility to add another high-level player to his roster for 2019-20.