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EL SEGUNDO — By peering outside his office window, Lakers general manager Mitch Kupchak has an intimate view of the roster he recently constructed playing in the team’s practice facility.

He can marvel at Dwight Howard throwing down a powerful dunk. Kupchak can admire Steve Nash running a revamped offense that includes elements of the Princeton system. Kupchak can see whether his upgraded bench will actually provide improved secondary scoring (Antawn Jamison), 3-point shooting (Jodie Meeks), energy (Jordan Hill) and length (Devin Ebanks).

The sight usually appears visually pleasing, at least enough for Kupchak to say “we have enough players to be in the hunt” for an NBA championship.

Kupchak qualifies his remarks, though, by saying “every general manager at this time of the year likes their team.” His concerns have nothing to do with the team’s 0-6 preseason record.

“You have to be healthy and you have to have a couple of calls go your way and the ball to bounce your way a couple of times,” Kupchak said in his office this week in a wide-ranging exclusive interview. “It’s not easy to get into the Finals and win a championship.”

Yet, Kupchak says he feels encouraged because Howard rehabbed from his six-month old back surgery quickly enough to make his Lakers debut in in the team’s sixth preseason game, a 99-92 loss Sunday to the Sacramento Kings at Staples Center. Howard’s opening act entailed 19 points on 8-of-12 shooting, 12 rebounds and four blocks in 33 minutes.

“The most encouraging thing for me is Dwight really hasn’t missed a practice,” Kupchak said. “He has exceeded my expectations in terms of recovery.”

The Lakers acquired Howard from the Orlando Magic in a four-team, 12-player trade that involved Andrew Bynum as the centerpiece to the Philadelphia 76 ers. At the time, Kupchak expressed little worry surrounding the uncertainty when Howard would return to the court. The Lakers’ general manager conceded the difficulty the team, hypothetically, might have had to absorb Howard’s absence through January. Kupchak set his eyes on whether Howard would put the Lakers in a better position to collect their 17 th NBA championship, tying the Boston Celtics.

There’s also another pressing issue. Has Kupchak received assurances Howard will re-sign with the Lakers after this season?

“I have not asked that question nor do I intend to ask the question,” Kupchak said. “I hear he’s embraced the city. Certainly, everything he says publicly is positive. But there really is nothing to pursue there from that point of view. It doesn’t make any sense for him to do anything other than wait for this summer.”

What would it take to ensure Howard stays?

“Winning a championship wouldn’t hurt,” Kupchak said. “If we didn’t win it this year, would that factor into his decision? I don’t know. I would think that if he has a great year and there’s great chemistry and the city embraces him like I think we do and will, I’m not sure it would be a factor. But that’s something that he’ll have to decide. He doesn’t have to decide that now.”

Kupchak also appeared in no rush to predict how the Lakers will plan for Kobe Bryant’s pending retirement. The Lakers star has indicated publicly he might end his storied career after his contract ends following the 2013-14 season.

“I don’t know how you replace a guy like Kobe Bryant,” Kupchak said. “In terms of the big picture, we want to stay healthy and want to get better every day this year. But our best strategic challenge would be to sign Dwight back. Beyond that, I don’t know how you go out further than a year.”

Still, the Lakers could enter the 2014 offseason with more cap flexibility. Should Howard re-sign, Nash would be the only other player currently under contract in 2014. Pau Gasol and Metta World Peace also have two years left on their contracts that expire after the 2013-14 season.

Will the Lakers pursue a high profile free agent in 2014?

“Even if we sign back Dwight, we’ll have cap flexibility,” Kupchak said. “But I don’t know who’s going to be available two years down the road. I don’t know what will happen in the next year or two. There may be a trade that comes along. Right now, we do have financial flexibility.”

Kupchak also downplayed reports suggesting the Lakers were looking to unload their heavy backcourt, including backup point guards Steve Blake and Chris Duhon.

“This time of year nobody is looking to make trades,” Kupchak said.

The uncertain future sure pales to what the Lakers recently faced.

They’re less than a year removed from entering a 2011-12 season that presented challenges beyond a lockout-compressed schedule and adapting to Mike Brown’s new coaching staff. Before training camp began, the NBA nixed a trade that would have sent Chris Paul to the Lakers, Gasol to the Houston Rockets and Lamar Odom to the Hornets.

The aftermath turned dicey. The Lakers accommodated Odom’s trade request by sending him and a second-round pick to the Dallas Mavericks for a $8.9 million trade exception and a first-round pick. Gasol became the subject of endless trade rumors.

The Lakers still managed a few things before the trade deadline. They upgraded at point guard (acquiring Ramon Sessions from Cleveland). The Lakers dumped salary (trading Derek Fisher to Houston, trading Luke Walton and Jason Kapono to Cleveland). And they received a pleasant surprise (acquiring Jordan Hill from Houston). Yet, the Lakers still fell to the Oklahoma City Thunder in the Western Conference semifinals, the team’s second consecutive second-round flameout.

The Lakers envision brighter days ahead. They used the trade exception to sign Nash to a three-year, $27 million deal. They signed Jamison to the veteran’s minimum worth $1.4 million and Meeks to a two-year deal worth $3 million. They resigned Hill (two years, $7 million) and Ebanks (one year a little over $1 million). The Lakers topped it all off by securing Howard.

How did they do it?

“There’s no master plan set out a year ago that we were going to trade Lamar Odom and use his exception to get Steve Nash,” Kupchak said. “It doesn’t work out that way.”

But it did for a number of reasons.

Kupchak conceded the Lakers are a “destination place.” He mentioned the Lakers’ heavy payroll has “given us more options,” partly possible because of the team’s lucrative 20-year deal with Time Warner Cable.

Kupchak revealed it would have been “unlikely” the Lakers would sign Nash had Sessions not opted out of his $4.56 million player option. Kupchak touted the Lakers’ “trusted ownership,” including owner Jerry Buss and his son, Jim, the team’s executive vice president of player personnel.

“It’s been a great transition that started seven, eight years ago,” Kupchak said on working with Jim Buss. “Now, he and I work exclusively together. I’ll still meet with Dr. Buss. But Jimmy and I work on the big picture together.”

Part of that involved Jim Buss pushing Kupchak to pursue Nash.

“When we were talking about it in the office, we said. ‘Steve is on our list.’ but I said, ‘It’s unlikely.'” Kupchak recalled. “Jimmy said, ‘Well, make the call.’ I said, ‘we’ll make the call anyway, but don’t get your hopes up.’ He took the optimistic approach to it. Lo and behold, the unlikely took place.”

From there, Kupchak believes the Nash signing spurred the other deals.

“I don’t know how you can be a player in this league and not want to play with Steve Nash,” Kupchak said. “I just don’t see how that’s possible. From an offensive point of view, if you’re open, he will get you the ball. As an NBA player from the offensive side, you can’t ask for anything more. You run your cuts harder, you run the play, you run the court, you use picks and your cuts are crisp and sharp. If you’re open for a second, he will get you the ball.”

Kupchak’s work is done, at least for now. Even if he sees a pretty picture outside his window as he surveys his championship-caliber roster playing on the practice court, Kupchak hardly seems settled.

“I’m most concerned that our players are healthy,” he said. “But it looks like we will be able to come into the season with the roster we anticipated having.”

mark.medina@dailynews.com Twitter.com/medinalakersnba