Apr 23, 2014; Houston, TX, USA; Houston Rockets forward Chandler Parsons (25) and center Dwight Howard (12) react after a play during the second quarter against the Portland Trail Blazers in game two during the first round of the 2014 NBA Playoffs at Toyota Center. Mandatory Credit: Troy Taormina-USA TODAY Sports

The Orlando Magic do not plan to pursue Dwight Howard, a source tells Magic Basketball Online. They also have concerns about Chandler Parsons.

The Orlando Magic are expected to be big players in free agency this summer after freeing up somewhere near $54 million in cap room this summer (before dealing with their own free agents and without cap holds). The Magic are desperate to make the Playoffs in 2017, it would seem.

Even before this season has ended, names have emerged for the Orlando Magic to pursue in free agency.

First it was Chandler Parsons, the hometown small forward who had hit it big after slipping into the second round out of Florida. A Dallas reporter stated the Dallas Mavericks believed the Orlando Magic would be primary suitors for Parsons when he became a free agent.

Then came the big one. A report from Ric Bucher of Bleacher/Report stating Dwight Howard had made “back channel” feelers to the Orlando Magic to determine their interest in him as he prepares to opt out of the final year of his contract and enter free agency.

Fuel was only thrown on the fire when Shaquille O’Neal said he believed Howard returning to Orlando would be good for both him and the franchise — a strange burying of the hatchet as Howard left longtime agent Dan Fegan for O’Neal’s agent, Perry Rogers.

The debate raged on and on within the fan base about the viability of these moves and what the Magic should do this summer. Certainly Howard was not worth a max contract. What about Parsons’ recurring knee injury (that will require surgery this summer)?

Those thoughts may now be put to rest.

Adam Papageorgiou of Magic Basketball Online reports, citing a source in contact with Magic management, the Magic will not pursue Howard and have some serious doubts about Parsons. It appears neither of these seemingly “surefire” targets for the Magic this offseason are on their wish list as the season ends and the offseason begins.

A source in contact with the Orlando Magic front office confirms to Magic Basketball Online that the team will not pursue former franchise center Dwight Howard this upcoming offseason. The 30-year-old will most likely utilize the opt-out clause in his contract with the Houston Rockets, which would then make him a free agent. Howard will be seeking one last massive deal with his prime years behind him. The source also informs ‘MBO’ that the Magic see multiple concerns when it comes to throwing a maximum contract in the direction of Chandler Parsons. The biggest worry is Parsons’ health. He’s now undergone 2 major surgeries in the past two years.

It should be noted the reports initially linking these two players to the Magic never directly invoked the Magic’s interests. Papageorgiou’s report is the first one purporting to state the Magic’s interests.

The report from Dallas that initially linked Parsons to the Magic stated the Mavericks viewed the Magic as a primary threat to sign Parsons, citing Parsons’ hometown connection to Orlando. Bucher notes in his report linking Howard to the Magic that it was unclear how the Magic felt about a possible reunion.

This may very well put that to rest.

Despite Parsons’ current knee injury, he is expected to receive a max contract this summer. He averaged 13.7 points per game and posted a 57.1 percent effective field goal percentage.

Howard too is looking for one last big contract. He turned 30 in December and has faced his own injury issues since leaving Orlando. He is very much not the same player he was. As attractive as a reunion might sound, both the organization and the player have changed drastically it may not make sense.

It clearly does not to the Magic.

Orlando may be desperate to make the Playoffs in 2017, but it still appears the team and Rob Hennigan have a plan and are trying to stick to some form of flexibility and growth model even as they try to speed things up some. The Magic are not going to throw their money at someone just to throw it at someone.

At least, it is easy to say that right now as free agency is still merely a plan and a contingency on paper and not a reality.

Orlando’s offseason will begin in earnest Thursday with exit interviews after completing the season tonight in Charlotte against the Charlotte Hornets.