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As the new league year approaches, the Jets have, for now, one serious trade partner for cornerback Darrelle Revis.

Per a source with knowledge of the situation, it’s the Buccaneers.

The challenge becomes doing a deal that works for everyone involved — the teams and the player.Some, including former Jets G.M. Mike Tannenbaum, believe that Revis should bring in the same haul that the Vikings got for receiver Percy Harvin. But there are major differences between the deals.

First, one playoff team in the NFC traded Harvin to another playoff team in the same conference. To justify that deal, the compensation needed to be greater.

The Jets, by sending Revis to a team they’d only have to worry about in the postseason if they meet in the Super Bowl, are taking less of a competitive risk by shipping Revis to Tampa.

Second, and more importantly, Harvin had a year left on his deal and the Vikings could have used the franchise tag on him twice, before the salary would have become unwieldy. Thus, the Vikings controlled Harvin for a total of three more years.

The Jets, in turn, have one more year with Revis. Next March, he can walk away without the ability to use the franchise tag, per his contract.

Combined with the fact that the Jets have decided not to keep him beyond the 2013 season and the fact that he’s recovering from a torn ACL, Harvin actually is worth more in a trade than Revis.

At best, it’s a package headlined by a second-round pick this year or possibly a first-rounder in 2014. Under these circumstances, a 2013 first-round pick for Revis doesn’t make sense.

For the Jets and Revis, the question now becomes whether they are willing to do the deal, before the opportunity dries up. If the Bucs sign a player like, say, Falcons cornerback Brent Grimes once the market opens, the Bucs will lose interest in Revis — and as of right now there’s no one else trying to get the deal done.