However, for Houston to execute its plan, the Rockets must first make several salary-dump deals over the next two days to make space to sign Bosh to a near-max deal. Barring a complicated sign-and-trade deal, the Rockets would not have room to give Bosh a full max deal worth $88 million over four years and keep Parsons along with max-salaried stars Dwight Howard and James Harden.
Houston has until 11:59 p.m. Sunday to match the Mavs' offer to Parsons, who currently accounts for a $2.9 million hold on the Rockets' cap. The Rockets can exceed the cap to keep Parsons.
The Mavs' next two targets at small forward, sources said, would be Trevor Ariza and Luol Deng. Deng is seeking a multiyear contract with a starting salary around $12 million, while Ariza is seeking a multiyear deal with a starting salary between $9 million and $11 million.
The Mavs are also maintaining contact with the agents of free-agent small forwards Paul Pierce and Shawn Marion, who played the last five seasons in Dallas.
The Parsons offer sheet, which starts with a $14.7 million salary, accounts for the rest of the Mavs' cap space after the soon-to-be-official deals for Dirk Nowitzki and Devin Harris are done.