Two years for $100 million! Durant is expected to re-sign with the Rockets for $22.1 million less than the max salary.

On August 11, Beijing time, NBC Sports reporter Kurt Helin reported that the Houston Rockets are poised to sign NBA superstar Kevin Durant to a two-year, $100 million contract extension.

This contract will be below the maximum salary, as Durant could sign a two-year extension worth $122.1 million with the Rockets at most. The small forward's salary for the upcoming season will be $54.7 million, marking the final year of his current contract.

Helin wrote: “A source who spoke to NBC Sports during the Summer League indicated that Durant might accept a two-year contract worth $100 million, which is about $10 million less per year than the max, but still allows for an annual salary of $50 million.” According to the max salary standards, if Durant signs a two-year, $100 million extension, he would be giving up a total of $22.1 million.

The Rockets acquired Durant through a trade, sending Jalen Green, Dillon Brooks, the 10th pick in this year's draft, and five second-round picks in return. Last season, Durant averaged 26.6 points per game, with a shooting percentage of 52.7%, a three-point shooting percentage of 43.0%, and a free throw percentage of 83.9%.

Currently, the Rockets boast a strong core lineup featuring Durant, Amen Thompson, Alperen Sengun, Jabari Smith Jr., and Fred VanVleet.

Rockets head coach Udoka worked with Durant during the 2020-21 season with the Brooklyn Nets, and the two have a good relationship.

As a 15-time All-Star, Durant has averaged 27.2 points, 7.0 rebounds, and 4.4 assists over 1,123 NBA games in his career. He won consecutive championships with the Golden State Warriors in 2017 and 2018 and was named Finals MVP twice.

Durant did not attend the Rockets' introductory press conference, but according to The Athletic's reporters Kelly Iko and Sam Amick, Durant is "extremely excited" about being traded to Houston.

Iko and Amick wrote: “According to a source close to Kevin Durant, this future Hall of Famer is ‘extremely excited’ about the opportunity to join a competitive team in Houston, which has a talented coaching staff and a top-five defense in the league. When the news broke, he was in New York attending Fanatics Fest and being interviewed, and the 15-time All-Star flashed a bright smile in front of hundreds of enthusiastic fans.”

“Durant has one season left on his current contract (worth $54.7 million). Although he may not sign an extension when he becomes eligible in July, team sources believe that everyone is confident this will be a long-term partnership. Theoretically, the future looks very bright for the Rockets.”