Dwight Howard Trade Rumors: Magic Resolve Will Be Tested by Nets Best Offer

The Orlando Magic have made it clear they don't intend to trade Dwight Howard. 

That stance is ready to be tested.

The superstar has finalized his list of potential trade partners down to four teams. All he has to do now is hope one of the four comes up with an offer the Magic simply cant refuse.

According to Adrian Wojnarowski of Yahoo! Sports, the New Jersey Nets are doing just that:

"

Front office sources say Nets general manager Billy King has aggressively pursued the necessary players and picks to try and satisfy Orlando’s demands for Howard ... No deal was imminent, but several league sources said talks were entering a crucial time, and the Nets were trying to get the proposal’s complex framework completed in the near future. Magic GM Otis Smith has been working with King on the possible deal.

"

Such a deal would include the Nets' Brook Lopez, another "significant" player from another team and the Nets' ability to take on Hedo Turkoglu's contract.

If and when the Nets do involve the other necessary players and the third and/or fourth team, they'll still have to battle with Orlando's unwillingness to part ways with their franchise cornerstone.

Howard actually backed off his initially strong trade demand and even said he was willing to stay in Orlando if it was meant to be. However, yesterday, reports surfaced that the star center had finalized his list of teams he'd sign an extension with down to four. ESPN's Chris Broussard reports that Orlando, New Jersey, Dallas and the Los Angeles Lakers are the only destinations he'll pursue a future with.

None of them come as a surprise and all of them could find some way to make a deal happen.

But it is the Nets who have been the most active in their pursuit of the star center. New Jersey knows they need another superstar in-house for point guard Deron Williams to even consider signing an extension and they also have the selling chip of a Brooklyn move on their side.

If the Nets continue pushing, it will truly test Otis Smith's toughness. The Magic truly believe that a deep playoff run can help them retain Howard this summer. However, they run the risk of losing the face of their franchise for absolutely nothing if they fail.

They also have the Turkoglu situation to consider and they would love nothing more than to find a way to send away his heinous contract.

The Magic have played their situation rather well so far and haven't bent to Howard's "demands."

That being said and assuming the rumors are true, they're going to be tested by the Nets' offer. Not only will New Jersey not rest until they have satisfied all the parameters of a complex deal, they could very well be the only team to actually do it.

Otis Smith and the Magic will have to face a difficult decision and an even more difficult truth sooner rather than later. How they react to that will shape the franchise for the foreseeable future.