The Rockets are reeling from the catastrophic reports of Yao Ming’s condition / dying to find a taker for the chronically injurd Tracy McGrady ; the Sixers are sitting on a disgruntled big man in Samuel Dalembert. And thanks to my unimaginative headline, you already know where the Courier-Post‘s Martin Frank is going with this.

In order to make the salaries match within 25 percent, the Sixers would have to include another player or two. Dalembert (above) has two years and $23.6 million left, including $11.4 million this coming season.

But Dalembert also has a 15 percent trade kicker, which would add $3.8 million to his contract. That has been a huge roadblock in the Sixers’ previous attempts to trade him.

Another roadblock could be the other player, or players, the Sixers would have to include in the deal.

The Sixers would most likely be willing to include Willie Green ($3.7 million) and perhaps a future draft pick, but not Lou Williams ($5 million).

McGrady, meanwhile, is expected to miss the first half of next season as he recovers from knee surgery.

That won’t matter to the Sixers as much as McGrady’s expiring contract, which would make the Sixers potential players in the heralded free agent class of 2010

Newsday’s Alan Hahn surveys Carlos Boozer’s decision to remain in Utah and seems relatively unconcerned the gold medalist staying in SLC makes David Lee a more coveted target for the Pistons.

Keep in mind Paul Millsap, as a result of Boozer’s decision to stay for one more year in Utah, may shake free and be another alternative for the Pistons. As for the notion that the Grizzlies and Thunder could blow the Knicks away with the offer, consider two things: 1. do you really expect these teams to throw $10M per at David Lee? 2. do you really expect Lee to leave the New York market for Memphis or Oklahoma City?