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The New York Knicks are reportedly eyeing veteran big man Al Horford as a potential free-agent target this offseason, according to Ian Begley of SNY.

Begley noted that the Knicks will explore the guard market for bench depth but are also expected to “check in” on Horford’s situation following Boston’s recent cost-cutting moves.

The Celtics traded both Jrue Holiday and Kristaps Porzingis to ease their luxury tax burden. These deals helped the franchise drop below the second tax apron, slashing approximately $250 million in projected salary and penalties.

Horford, 39, just completed a two-year, $19.5 million deal and is now an unrestricted free agent. Despite Boston’s interest in retaining the five-time All-Star, the organization is limited in what it can offer financially due to its restructured payroll.

The Knicks, who reached the Eastern Conference Finals before losing to Indiana in six games, may view Horford as a veteran frontcourt presence capable of backing up Mitchell Robinson or playing in small-ball lineups.

Horford averaged 9.0 points, 6.2 rebounds, and 2.1 assists across 60 regular-season games while shooting 36.3% from three. He elevated his efficiency in the playoffs, converting 47.2% from the field and 40.0% from beyond the arc over 11 contests.

Horford also shares a close relationship with Knicks centerpiece Karl-Anthony Towns, which could factor into his decision should New York extend a formal offer.