James Harden will be the top free agent this offseason. That is, of course, if he opts out of his player option which he will do according to reports.
Most expect Harden to do so. The option is worth $35.6 million. He has until Thursday to opt in.
Harden will be eligible for a contract worth more than $40 million per year. He took a bit of a discount when signing with the Philadelphia 76ers to allow them to sign free agents. He will likely be looking to recoup that discount.

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Let’s take a look at the teams that might sign the All-Star. Most rumors have Harden going to one of two teams, but let’s take a look at five teams that could sign him.
Most rumors have Harden returning to the Houston Rockets this offseason. He could also come back to Philly to play alongside Joel Embiid. Rumors also mentioned the Phoenix Suns as a wild -card option, but it would be difficult after they traded for Bradley Beal.
#5, Indiana Pacers
The Pacers have the cap space to make a big move. They could make a splash by signing Harden. It would be difficult to convince him to sign with the Pacers as he wants to be on a more competitive roster. They can persuade him with a huge deal though.
#4, New York Knicks
The Knicks improved greatly with a run to the second round of the playoffs. Harden could be a great upgrade at point guard for the Knicks. He could give Jalen Brunson some scoring and ball-handling relief as well.
#3, Phoenix Suns
The Suns reportedly have interest in Harden. It would be near impossible to sign him as a free agent after trading for Bradley Beal. They would have to pay a heavy tax. He could reunite with Kevin Durant if the Suns can execute a sign-and-trade.
#2, Philadelphia 76ers
Harden played well alongside Joel Embiid. He also carried the load in playoff games when Embiid was out injured. Sixers president Daryl Morey will try his best to lure Harden back for an attempt at a deeper playoff run.
#1, Houston Rockets
The Rockets are reportedly calling Harden home. Most reports say the guard desires a return to his old team. They have the most cap space in the league and can offer him the max. They can also add veterans to their budding young core to help the team compete right away.
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