The Golden State Warriors have made Dwight Howard their plan A. As the team attempts to clear cap space for the free agent, they are well-aware there is still a chance they do not land the All-Star. So what is plan B? After they clear out several players key to the team's overall depth, how do they put together a successful roster is Howard decides to go elsewhere? The team has reportedly targeted Andre Iguodala as their second top target this offseason.

Iguodala is an interesting second choice for Golden State. The wingman is still available after the Sacramento Kings decided to pull their large offer off the table when Iguodala took too long to respond. Iguodala reportedly is not interested in playing for a team that is going through a rebuilding phase. He more interested in joining one bound for the postseason. The Warriors have plenty offensive pieces in place to make them a contending team and it would allow Iguodala to focus more of his energy on defensive efforts. It could be a great match, again if Howard does not sign.

Clearing cap space is essential whether Golden State is targeting Howard or Iguodala. They simply do not have enough room to cover a max-contract player. They are trying to trade at least three players including Andrew Bogut, Richard Jefferson and Andris Biedrins. Golden State is in negotiations with the Utah Jazz to trade away Bogut, but they need to make about $30 million worth of room so one trade will not do it.

If Golden State cannot trade away all three players, a sign-and-trade is their best option. The Los Angeles Lakers are willing to negotiate a deal after considering themselves out of the Howard race altogether. The Warriors would need to include some draft picks or a third team to make the deal appealing.

CBSSports.com reports that Golden State has offered up trades to the Atlanta Hawks, Cleveland Cavaliers and Jazz but almost no one is biting on anyone but Bogut. Golden State would likely have to part with Klay Thompson or Harrison Barnes in a trade with any of those players.

Golden State is not the only team working out a plan B if they do not land Howard. The Houston Rockets have promised Josh Smith a contract if Howard does not sign with the team. Multiple free agents are playing the waiting game and likely will not get signed until Howard makes his decision. It cannot come soon enough.