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According to Shams Charania of The Athletic, the Celtics are among teams showing "significant trade interest" in acquiring Spurs center Jakob Poeltl.

Charania reports Poeltl's passed on an extension from San Antonio worth the maximum his current club can offer, four years and $58 million, with rival executives expecting his next deal to be worth around $20 million per season.

The Spurs are projected to have north of $50 million in cap space this summer and can make Poeltl a more lucrative offer in the offseason. However, as much as they'd like to keep him in the Alamo City beyond the current campaign, with the 27-year-old center headed for unrestricted free agency, they have to weigh their desire to do so against the risk of losing him for nothing.

Poeltl's a defensive anchor, blocking 1.2 shots per game, and he's a beast on the boards, grabbing 9.4 rebounds per contest, including 3.5 at the offensive end. He's also scoring in double figures for the second-straight season, averaging 12.3 points.

For the Celtics, a trade package headlined by a first-round pick isn't enticing enough to pry him from San Antonio. Boston used its 2023 first-round selection to keep Grant Williams out of the deal that brought back Malcolm Brogdon.

That also means that due to the Stepien Rule, the Celtics can't trade their 2024 first-round pick until after the 2023 draft unless they acquire a round-one selection in this or next year's draft. As a side note, the Stepien Rule looks forward but not back, so Boston trading its first-round picks in 2022 and 2021 does not create any restriction.

Since draft capital won't be the driving force and Payton Pritchard isn't enticing enough for San Antonio to send Poeltl to the Celtics over other potential offers, and the option of trying to re-sign him in the summer, a deal would require trading Grant Williams.

Williams' fourth NBA season has featured an evolution off the dribble, pairing his long-range accuracy with the ability to make plays for him and his teammates when opponents run him off the three-point line or crowd him off the catch.

The former Tennessee Volunteer, who's taking 3.7 threes and converting them at a 40.5 percent clip, has also blended that marksmanship with the strength of his game offensively in Knoxville, carving out space then finishing with a soft touch around the rim.

Williams is averaging 8.9 points and 4.8 rebounds this season. His strength, mobility, and intellect make him versatile and challenging to beat defensively.

In the playoffs, he rewarded his team for trusting him against one of, perhaps, the most difficult player to guard, Giannis Antetokounmpo. Most notably, in Game 2 of Boston's postseason series against the Bucks, Williams was at the root of the Celtics' limiting Antetokounmpo to five points in the first half and wearing him down as the matchup progressed.

Williams, a restricted free agent this summer, projects to sign somewhere in the range of $15-20 million per year. Boston currently projects to have roughly $159.6 million in salaries next season, factoring in Al Horford's extension and Danillo Gallinari picking up his $6.8 million player option.

The luxury tax line projects at $162 million, so re-signing him would push the Celtics in the range of $15-20 million over the luxury tax, an operating cost the franchise has proven comfortable with repeatedly.

Williams is more valuable to Boston than Poeltl. Luke Kornet's having a productive season as the team's third center, but even if the Celtics wanted an upgrade, given Horford turns 37 in June and Robert Williams' injury history, there are more measured approaches to making that happen.

It might mean parting with Pritchard; it might only cost what it takes to sign someone on the buyout market, or maybe it's for two second-round selections. But the Celtics, who at 33-12 boast the NBA's best record, would be giving up more than they're getting in trading Grant Williams for Poeltl.

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