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Dec. 18 (UPI) -- Philadelphia 76ers guard Ben Simmons' name has surfaced for potential trade as the Houston Rockets continue to field offers for James Harden. Sources told ESPN and The Athletic that the 76ers have made Simmons available in some offers they have made for Harden. Sources also told NBC Sports Philadelphia and Bleacher Report that the Rockets are interested in Simmons.
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ESPN reported that those offers have come "nowhere close to a deal," while The Athletic reported that conversations between the Rockets and 76ers are no longer "fluid."
The Rockets this off-season have been in talks with several NBA front offices in search of a trade partner for Harden, who requested a trade before training camp.
Harden also has been linked to the Miami Heat, Brooklyn Nets and Milwaukee Bucks. 76ers President Daryl Morey on Thursday attempted to shut down rumors of a potential Simmons trade.
"We are not trading Ben Simmons -- he is an important part of our future," Morey told The Athletic.
Simmons, 24, was the No. 1 overall pick in the 2016 NBA Draft. The two-time All-Star and 2019-20 All-Defensive Team selection averaged 16.4 points, 8.0 assists, 7.8 rebounds and a league-best 2.1 steals per game last season.
The LSU product averaged a career-high 16.9 points, 8.8 rebounds, 7.7 assists and 1.4 steals per game in 2018-19.
Simmons signed a five-year, $169.6 million contract extension last off-season. He has a $29.2 million salary this season and is signed through 2024.
Harden did not return to the Rockets at the start of training camp, but spoke to reporters on Wednesday.
"I can only focus on right now, and for me, the best [thing for] James Harden is making sure I'm in shape," Harden said.
Harden, 31, has led the NBA in scoring in each of the last three seasons. The 2017-18 NBA MVP and eight-time All-Star posted 34.3 points, 7.5 assists and 6.6 rebounds per game last season. He averaged a career-high 36.1 points per game in 2018-19.
Harden has a $40.8 million salary this season. He has a $46.8 million player option in 2022.
The Rockets start their regular season schedule with a game against the Oklahoma City Thunder at 8 p.m. EST on Wednesday in Houston. The 76ers host the Washington Wizards at 7 p.m. EST on Wednesday in Philadelphia.
