As the Orlando Magic work to unload superstar Dwight Howard, management is becoming increasingly focused on a potential trade package centered on Los Angeles Lakers All-Star center Andrew Bynum, league sources told Yahoo! Sports.

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The Lakers and Magic have had talks about a possible deal, and plan to talk further about constructing a trade. No deals are imminent, and the process has remained fluid as teams have begun to inquire with more serious offers for Howard.

Sources say there is one other trade scenario for a significant player that intrigues Magic general manager Rob Hennigan, but that target is unclear. Before the Magic would agree to consummate a trade for Bynum, they would need to know they could sign him to a contract extension, sources said. Bynum is entering the final year of his contract in the 2012-13 season.

What’s more, Bynum wouldn’t nearly be enough to satisfy Hennigan’s desires for a return on Howard. The Lakers would need to send draft picks and absorb long-term money off the Magic’s payroll, sources said.

[Related: Hawks trade Joe Johnson to Nets; send Marvin Williams to Jazz]

The Lakers offered Bynum to the Magic for Howard at the March trade deadline, but the deal never materialized because Howard eventually waived his early termination option for this summer, and Orlando pulled Howard off the market.

The Magic are in no rush to make a deal for Howard, sources said. Howard is rehabilitating from back surgery in Los Angeles, and it’s unclear whether he would even be ready for the start of the regular season in November.

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However positively the Magic feel about Bynum, they still need the Lakers to take back one of their expensive veteran contracts – Hedo Turkoglu or Jason Richardson – as part of any proposed trade. With Bynum, Orlando could use cap space to quickly retool its roster around him and become an Eastern Conference contender. Bynum is coming off his best season for the Lakers, averaging 18.7 points and 11.8 rebounds. Still, his immaturity at times left Lakers coaches and officials unsettled about his disposition to be an every-night dominant player.

Howard told Yahoo! Sports on Sunday night that, ”There's only one team on my list and if I don't get traded there, I'll play the season out and explore my free agency after that.” Howard told Yahoo! Sports that he requested a trade during the season, and repeated that request again on Friday in a meeting with Hennigan in Los Angeles.

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