Kevin Durant’s name has once again emerged in trade conversations as the Phoenix Suns explore options to unload the aging superstar. While several teams have been linked as potential suitors—Houston, Miami, San Antonio, and even Toronto—the Boston Celtics have now entered the fringes of speculation, primarily due to the cost-saving advantages a short-term rental could provide. But the feasibility of such a move is murky at best, and without the involvement of the Brooklyn Nets, it borders on impossible.

With the Celtics already establishing themselves as perennial Finals contenders, the idea of acquiring Kevin Durant might seem like a luxury rather than a necessity. However, if you’re Brad Stevens, there is intrigue in the numbers. Durant, despite being 36, remains an elite offensive weapon. In 2024–25, he is owed approximately $54.7 million and is eligible for a two-year, $112 million extension in July.

The idea making rounds in analyst circles is that Boston could consider Durant as a short-term rental—take the hit on the luxury tax this season while offloading salary elsewhere to regain flexibility. Given Stevens’ history of strategic financial moves, it’s not entirely out of character.

That said, the Celtics are currently hovering near or over the second tax apron under the new CBA rules. Taking on Durant’s massive salary without gutting their roster is next to impossible. Under the current tax structure, Boston faces stiff penalties for operating above the second apron:

• No access to the taxpayer mid-level exception.
• Inability to take back more salary in trades.
• Frozen future draft picks.
• Inability to aggregate salaries in trades.

This means that for the Celtics to absorb Durant’s $54.7M contract, they would need to send out an equivalent amount. Jaylen Brown, who makes $52.3M in 2025–26, is an obvious match, but trading him would undo the team’s championship core, and there is no indication Boston is willing to take that leap.

The Suns are desperately trying to offload Kevin Durant before the NBA Draft. Having pushed their payroll well over the second apron with the Beal-Booker-Durant trio, they are now handcuffed in terms of flexibility. They want rotation-level talent and financial relief in return, not just expiring contracts. This makes Boston an unlikely one-on-one partner, as the Celtics don’t have mid-tier salaries large enough to match Durant’s without including key players like Kristaps Porzingis ($30.7M) or Derrick White ($28.1M).

This is where Brooklyn becomes indispensable. The Nets are one of the only teams in the league with substantial cap space, projected to be between $50–65 million. This allows them to act as a salary-dump facilitator in any multi-team deal.

Brooklyn’s unique position allows them to:

• Absorb mid-tier contracts like Grayson Allen ($17M), Sam Hauser ($7.2M), or Porzingis ($30.7M) without having to send matching salary back.
• Demand first-round picks or prospects in exchange for this service.
• Help both Phoenix and Boston manage the CBA’s rigid trade restrictions.

In essence, the Nets can be paid to make this deal work.

A Feasible Three-Team Trade Scenario for Kevin Durant

Here’s how a three-team trade could theoretically unfold:

• Celtics Receive: Kevin Durant ($54.7M)
• Suns Receive: Kristaps Porzingis ($30.7M), Derrick White ($28.1M)
• Nets Receive: Grayson Allen ($16.9M), Sam Hauser ($7.2M), plus assumed draft picks

Financial Mechanics:

• Celtics send out $58.8M, receive $54.7M — legal under 125% trade rule.
• Suns send out $54.7M, receive $58.8M — also legal.
• Nets absorb $24.1M with cap space, facilitating the trade.

This structure allows all three teams to fulfill their goals:

• Celtics get Durant without touching Brown or Tatum.
• Suns offload KD’s contract for two high-IQ, plug-and-play veterans.
• Nets weaponize their cap space to accumulate assets.

Even if this trade is technically legal and strategically sound, it’s not without massive risk. The Celtics would be trading away two essential rotation pieces in White and Porzingis for a one-year rental of a 36-year-old star with injury history. While KD remains elite, averaging 26.6 PPG on 52.7% shooting, the chemistry hit could destabilize a team on the verge of back-to-back Finals appearances.

And Durant’s extension? Still not guaranteed. Most teams are reportedly unwilling to trade for him without a commitment to sign a two-year extension, something Durant has not agreed to. If he walks after one year, Boston would be left with a gutted roster and no clear path forward.

With few teams capable of absorbing Durant’s contract, and KD holding no-trade protection, Phoenix’s ability to dictate terms is shrinking. Most contenders are either not interested, can’t afford him, or need third-team assistance. If the Celtics aren’t willing to go all-in, and the Heat or Spurs pull out, Phoenix could be forced to take a far worse deal.

If Boston truly wants to sneak in and grab Durant as a cap-savvy rental, it won’t happen without Brooklyn’s involvement. The Nets’ ability to absorb salary is the single most important variable in this hypothetical deal. Without their help, matching salaries under the new CBA becomes nearly impossible. This is a chess game now—one where only the Nets hold the necessary piece to get KD off the Suns’ board.

Until then, the Celtics are likely to stay patient, let other teams overbid, and wait for the cap-strangled Suns to get desperate. But if Stevens does decide to make a stealth move? Just know Brooklyn will be the first call he makes.