Rebuffed by the Nets following his failure to pass a physical last week, free agent F Shareef Abdur-Rahim has turned his attentions to the Kings, writes the Sacramento Bee’s Sam Amick.

With the New Jersey Nets’ announcement of a rescinded sign-and-trade with Portland for Shareef Abdur-Rahim came the immediate reality that the nine-year veteran forward is back on the Kings’ wish list. The Kings are on Abdur-Rahim’s list of teams as well, with the failed proceedings of their first go-round now working in Sacramento’s favor.

Abdur-Rahim’s agent, Aaron Goodwin, said the Kings were willing to “do anything” to secure a deal with the one-time All-Star before he agreed in principle with New Jersey. The gesture was appreciated, and remembered, as was Abdur-Rahim’s trip to Sacramento on which he was given the A-list tour in July.

A sign-and-trade would be possible only if Portland general manager John Nash were willing to cooperate. He was adamant last month he wanted no salaries in return but may have changed his mind after he couldn’t secure the trade exception he covets. Such a deal would give Abdur-Rahim a larger contract over six years, rather than the maximum of five years he can sign for with a new team. Nash was on vacation and unavailable for comment.

The Kings also retain a $5 million midlevel exception that could be used to land the player who has averaged 19.8 points per game in his career.

According to Goodwin, the ordeal has left Abdur-Rahim eager to join a team like the Kings.

“It was disheartening to see him played as someone who has an injury, which he doesn’t,” said Goodwin, whose client made $14.6 million last season. “This is all based on what could happen five or six years from now.”