James Harden is reportedly willing to take a $15 million pay cut in order to return to the Sixers.

James Edward Harden Jr. is an American professional basketball player for the National Basketball Association's Philadelphia 76ers.

He is one of the NBA's most prolific scorers and has been dubbed the best shooting guard in the league, as well as one of the league's top overall players.

Harden turned down the offer of $47.4Million.

A $15 million pay cut would put Harden in the $32 million range this season.

Harden intends to sign a two-year contract with Philadelphia that includes a player option for '23/24, according to Charania.

Harden, 32, created financial flexibility for the Sixers this summer by reducing the amount owed to him next season by $15 million.

Daryl Morey, president of basketball operations, and minority owner Michael Rubin were key players in establishing trust between the two parties during negotiations.

After Harden declined his option, there was a sense that he'd be rewarded with a long-term contract that would provide him with more total guaranteed money.

The one-plus-one structure will give him the chance to opt out and sign a new maximum-salary contract next summer.

The one-plus-one structure will also give him veto power on any trade during the 2022/23 league year.

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