The Boston Celtics have fallen on hard times recently as they have lost six of their last nine games, and it looks like they are interested in making some changes. The Celtics have a bunch of young players and draft picks they could use to improve their roster, but there may not be an impact player that warrants them trading assets this trade deadline. It seems as though the most likely move for the Celtics to make will be dealing David Lee, and they are actively pursuing a trade, according to Steve Kyler of Basketball Insiders.  

Lee was acquired by the Celtics via trade this offseason because he wanted the opportunity to get playing time in the final year of his contract, but it hasn't worked out that way for him. Lee has been in and out of the rotation all year long and is currently out as he hasn't played in the Celtics last six games. On the season Lee is averaging just 15.7 minutes per game which is not what he expected when he joined the team.

Lee clearly wants a trade away from the Celtics as he is set to become a free agent after this season, and he wants to show that he deserves a lucrative contract this summer. The Celtics also want to trade Lee in an effort to improve in another area, but a deal likely won't be that easy to come by despite teams being interested in the 32-year-old forward.

The Toronto Raptors are one of the teams said to have interest in trading for Lee, but his $15.4 million salary this year would make a trade between the two teams difficult. The Raptors would struggle to make the salaries work in a deal for Lee so they would likely have to get a third team involved in order for a deal to even be possible.

Another issue is that the Celtics have made it clear they do not want to hinder their cap flexibility for the future by taking on contracts that are guaranteed beyond this year. That hypothetical third team that would have to be involved for the Raptors to get Lee would also likely have to take on those contracts that go beyond this year, and there aren't many teams that would be willing to do that.

Lee has been productive when he has been on the floor this year as he is averaging 16.4 points and 10 rebounds per 36 minutes, so there will be interest in him, but his salary may prove to be too much of an issue. Both the Celtics and Lee seem to be willing to do whatever it takes to get a trade done, so it is certainly not out of realm of possibility, but it will not be an easy deal to make.