Source: Dwight Howard opts out despite Rockets' efforts to keep him

— -- HOUSTON - Before Dwight Howard decided to decline his $23.2 million player option, Houston Rockets officials tried to convince him to remain with the team according to a source.

Rockets general manager Daryl Morey spoke with Howard's agent Perry Rogers and team CEO Tad Brown talked to Howard himself expressing his support as well.

The team values Howard's defensive abilities and the potential of what he can do on the offensive end in a new scheme under just hired coach Mike D'Antoni as the reasoning for retaining him.

However, at $23.2 million, it would seem that salary is too much for the Rockets to pay for a player such as Howard to be the third or fourth option on offense. A reduced salary is a possibility for Howard should he return. But given the increase in the salary cap, Howard could command a max contract in excess of $30 million per season.

Howard didn't return a text message from ESPN seeking comment.

The 30-year-old will become a free agent on July 1 after averaging just 13.7 points and attempted just 8.5 field goals per game in 2015-16, his lowest numbers since his rookie season with Orlando in 2004-05.

With D'Antoni in charge, the Rockets will continue their presence as a 3-point-shooting team, use more pick-and-roll plays and have a desire to go younger at center, using Clint Capela, a 22-year old who played in a career-high 77 games last season.

Howard, who didn't play well in his one season with the Los Angeles Lakers when D'Antoni was the coach, didn't seem excited to play in that system again.

Health was an issue at the start of last season with Howard as he couldn't participate in back-to-back games because of a sore back. As the season progressed, Howard played in back-to-back games and didn't have any limitations, but the Rockets went in a different direction offensively, leaving him seeking more opportunities.

Howard said he spoke with Morey about increasing his involvement in the offense but was told things weren't changing.

So now Howard is officially gone from the Rockets and is set to start a new journey with his fourth NBA team.

With Howard off the books, the Rockets gain $45 million in cap space.