Report: Howard unlikely to re-sign
Under NBA rules, the Lakers can offer Howard a five-year, $118 million contract, while other organizations are limited to a four-year, $88 million offer.
According to ESPN.com, Howard is unhappy with Lakers coach Mike D'Antoni's system and doesn't want to play "second fiddle" to Kobe Bryant for several more seasons.
Howard, 27, averaged 17.1 points per game, 12.4 rebounds per game and 2.4 blocks per game this past season with the Lakers.
The 6-foot-11, 240-pound center was traded from the Orlando Magic to the Lakers during the 2012 offseason in a four-player deal.