James Harden declines $47.4 million player option

Philadelphia 76ers star James Harden is declining his $47.4 million player option for the 2022-23 season and intends to return on a contract in free agency that gives the team financial flexibility to bolster the roster, according to Shams Charania of The Athletic.

Shams later added that Harden’s sole focus is to win a title in Philadelphia next season. Harden returned to his workout and on-court regimen much sooner than usual this offseason, pouring his full focus on 2022-23 and a championship run.

Harden re-signing for less money opens the door for Philadelphia to potentially to have the non-taxpayer mid-level exception worth three years and 10.3 million per year, which they reportedly hope to use on PJ Tucker, according to Marc Stein.