The 76ers have expressed interest in trading for Rockets PG Jeremy Lin, according to ESPN, but reportedly want at least one future first-round pick to sweeten the deal. Houston is believed to be shopping Lin’s back-loaded contract in order to clear cap space for a max free agent:

The Philadelphia 76ers have expressed a willingness to trade for Houston Rockets guard Jeremy Lin depending on what sort of assets Houston is willing to attach to the deal, according to sources close to the process.

 

Sources told ESPN.com that the Sixers, who have ample room on their payroll to absorb Lin’s contract, have emerged as a leading contender to take on Lin in a trade that sends no salary back to the Rockets, which would enable the Rockets to extend a rich offer in free agency to either Carmelo Anthony or Chris Bosh. [...]

 

It’s believed that the Rockets would have to send Philadelphia at least one future first-round pick to convince the Sixers to go through with the deal, given that Lin is owed $15 million next season despite the fact that his contract will only count for $8.4 million for salary cap purposes.