We know the Philadelphia Phillies are actively trying to trade first baseman Ryan Howard, but it's unknown when or with whom they will strike a deal. Are the Tampa Bay Rays a realistic destination for the veteran?

Ryan Lawrence of the Philadelphia Daily News thinks so. After shipping shortstop Jimmy Rollins to the Los Angeles Dodgers and outfielder Marlon Byrd to the Cincinnati Reds, it's only a matter of time before the Phillies find a suitor for Howard, who is owed $60 million over the next two seasons. However, based on Howard's production over the past few years, it looks like Philadelphia would have to eat a majority of his salary for a team to approve such a trade, but they'll pull the trigger with a club who is willing to take on a majority of the remaining dollars.

After an active offseason, the Tampa Bay Rays have cleared some salary and could perhaps take on Howard at a reduced cost. The team sent Ben Zobrist ($7.5 million salary for 2015, which is cancelled out by Asdrubal Cabrera's salary) and Yunel Escobar (owed $13 million over the next two seasons) to the Oakland Athletics in exchange for catcher John Jaso (projected $3.3 million salary for 2015) and two prospects on Saturday. They also relieved themselves of a future financial commitment when they sent outfielder Wil Myers to the San Diego Padres earlier this offseason. After the team settles the approximately $23 million owed to arbitration-eligible players, their payroll would be around $75 million.

"Tampa would be an intriguing spot for Howard. He works out in the Tampa Bay area each winter, at the Athletes Compound at Saddlebrook Resort, and also has a near-$6 million home being built outside Clearwater Beach, Fla. The Phillies certainly do not have to do Howard any favors, but sending the former iconic franchise player to a desirable destination does ease the blow of basically paying him to go away," writes Lawrence. "But, again, why would the Rays be interested? Looking at recent history, the Rays often have gambled on older, comeback-type players in filling their first base and designated hitter spots."

Lawrence lists James Loney, Carlos Pena, Pat Burrell and Johnny Damon as examples of veterans the Rays have signed in recent years. Howard is more of an offensive threat than those players were at that point in their careers and they could potentially get him at a decent price depending on how much of his contract general manager Ruben Amaro will absorb. Despite slashing just .223/.310/.380 in 2014, Howard belted 23 home runs and drove in 95 runs in his first full season since 2011. Additionally, if he's used as a DH, those numbers may increase since he'll solely be focused on hitting.

However, some would disagree. For one, Rays' owner Stuart Sternberg said the team would be reducing payroll for the 2015 season because they had a franchise-high $76.8 million payroll in 2014 and missed the playoffs. The Tampa Bay City Council also rejected the organization's request to search for a new stadium site in the city, which could mean Sternberg is looking to save all the money he can before he sells the team (something he said would be possible if their request was rejected).

FOX Sports' Ken Rosenthal also chimed in on the matter over the weekend:

"Yet another potential destination for Howard vanished Saturday when the Rays acquired John Jaso from the A's. Jaso likely will get significant at-bats as a left-handed DH, the role that best suits Howard at this stage of his career," he writes. "Is he an adequate defender? No. Will he strike out a ton? Yes. But the real issue with Howard is that he still is owed $60 million -- $25 million this season and $25 million next season, plus a $10 million buyout. And the real question is the amount of cash the Phillies would need to include to make Howard acceptable in a deal."

It's almost a foregone conclusion that the Phillies are likely going to have to send at least $40 million to another team if a trade were to be approved, so the Rays are definitely a possibility since they could use another established power hitter in their lineup. Howard in Tampa could make a significant impact in the AL East.