NEW YORK -- Earlier this season I revealed Boston had offered Memphis its choice of any combination of Celtics for Pau Gasol.

Michael Heisley, a lame-duck owner at the time whose pending sale of the team recently ruptured, responded by anointing the franchise forward "untouchable."

Well, guess what, Heisley's uncompromising stance has been rewritten on dust in the wind.

Sources throughout the NBA disclose the 213-cm Gasol, an elite post-up performer, as tough a cover as there is within 5 meters of the cup, suddenly is eminently obtainable.

Distressed at management's rebuilding-with-adolescence mood, the 27-year-old has asked to be traded to a playoff-positioned ensemble that, of course, would be instantly transformed into a legit title contender.

The offended Grizzlies aim to oblige. I put this out there with utter certainty.

Infallible informers report Grizzlies president Jerry West has explored prospective trade arrangements with at least three teams, regarding Gasol.

In order to protect my sources, the only one I'm willing to identify for the time being is the Bulls.

That may be enough. Obviously, Gasol's low-dock dealing (averaged 18.5 points on 50.5 percent field-goal accuracy his first five seasons as a pro before missing most of this season due to foot surgery) is what Chicago's off-shore drilling outfit needs.

The Bulls also own what Memphis wants, namely Luol Deng ($2.6 million) and Ben Gordon ($3.86 million).

In order to satisfy salary/transaction specs, Chicago would have to include P.J. Brown ($8.56 million).

I'm told the Grizzlies are prepared to add Hakim Warrick ($1.2 million) to a pot that so far, does not include draft picks; Gasol currently is on the books for $12.8 million and is owed $63 million over the next four seasons.

That's as far as the exchange of ideas has progressed, so I'm told. As enthralled as Bulls VP John Paxson surely must be by the opportunity to fill his team's lone conspicuous cavity, people in the organization claim he won't pull this lever.

"Giving up Gordon and Deng would be very difficult," a Bulls' insider insisted. "John will never go there. Not even if Scott Skiles and the rest of the coaching staff beat on him to make that swap."

As rapper DMX woofs, "Bad decisions lead to last decisions." Parting with the pair might prove to be just that bad, the same Bulls insider feels.

"Does Pau get you to the promised land minus both players? I doubt it," the source said. "He's an All-Star caliber player, no question. But I'm not sure he can be the best player on a playoff team that's expected to accomplish something significant?"

If the Bulls go strictly by what the Grizzlies failed to accomplish (0-12) in three straight playoff trips with Gasol as their leading scorer (20 ppg), I suppose that answers that. Rather than surrender both Gordon and Deng, I suspect Paxson prefers to roll the dice and hope inside force Tyrus Thomas matures faster than your average NBA toddler.

But don't misunderstand; this negotiation is only in its infancy.

To date, the most "attractive" offer my Paper Clips have received for Corey Maggette, an essential component of L.A.'s offense is from the Heat: James Posey and Jason Kapano.

Both are free agents-to-be; a negative, if you're the Clips, who have Maggette under contract for an additional season. Meaning he'll be on his best behavior in his contract year. Even if Posey and Kapano both had a year left, I wouldn't be remotely tempted to relinquish Maggette.

Pistons commander Joe Dumars wisely announced he had no intention of trading Antonio McDyess or Jason Maxiell, thus silencing counterfeit reports they could be had.

Clearly, Nazr Mohammed is being shopped, as is Dale Davis, but the player they're looking to lose is Flip Murray, who somehow got on the wrong side of Flip Saunders.

Unhappy with Beno Udrih, the Spurs are on the prowl for a more dependable two-way, pass-and-shoot point guard.

Meanwhile, when approached by the Clips a couple weeks ago concerning a possible swap of Udrih and Brent Barry for Maggette, the Spurs astonishingly rejected the notion.

You figure it out!

"They're only interested in minimum-wage players or ones with expiring contracts," a rival executive submits.