#2 Pascal Siakam

The Philadelphia 76ers could see Danny Green depart in free agency. It will leave one of the frontcourt spots vacant alongside Tobias Harris. They have a trade chip like Ben Simmons to lure top-level talent to fill that spot. As per NBA trade rumors, the Toronto Raptors are willing to trade Pascal Siakam and are also interested in Ben Simmons.

The Philadelphia 76ers' asking price for Simmons was too high the last time the two teams were in talks. They did not include Pascal Siakam in that proposed framework. The two players have matching salaries for next season, with both set to earn $33,003,936 next year as per Spotrac.
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Simmons has an extra year on his current deal, though, and the Philadelphia 76ers could ask for multiple draft picks in return. Bleacher Report recently suggested a deal that could also include Kyle Lowry as part of a Ben Simmons-Pascal Siakam trade deal.
For that to happen, Lowry will have to agree to a sign-and-trade, and the Philadelphia 76ers will have to add another player to include more outgoing salaries. George Hill could be a player that could be involved in a potential deal, as mentioned by Bleacher Report.
The Philadelphia 76ers will get a significant upgrade on Danny Green, considering Pascal Siakam has produced 20 points per game across the last two seasons. Siakam is also a decent three-point shooter. If the Sixers can acquire Lowry in this deal, it would be a bonus for them and turn them into a force to be reckoned with for the foreseeable future.
#1 CJ McCollum

CJ McCollum and Ben Simmons' trade talks have been dominating the NBA trade rumors since the Philadelphia 76ers made their exit from the playoffs. The deal just seemed too logical for both the Portland Trail Blazers and the Sixers to consider. A key reason behind that is the Sixers need reinforcements in the form of scorers and shooters, while the Trail Blazers need to improve on defense.
If the two players were to switch teams, it would be the most ideal trade scenario this offseason. Both players even have matching salaries for next season ($33 million). CJ McCollum is an All-Star caliber player that the Philadelphia 76ers can add to their roster for Simmons. They have emphasized in the past that they would only trade Simmons for an All-Star caliber player.
McCollum has averaged at least 20 points per game for six consecutive seasons. He has shot 40% from the three-point line on 5.6 attempts per game throughout his career. This is definitely something the Philadelphia 76ers' offense can benefit from.
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