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Report: If Boston can move Pierce for pick they will go after Josh Smith. Really?

Indiana Pacers v Atlanta Hawks - Game Four

ATLANTA, GA - APRIL 29: Josh Smith #5 of the Atlanta Hawks reacts after a three-point basket against the Indiana Pacers during Game Four of the Eastern Conference Quarterfinals of the 2013 NBA Playoffs at Philips Arena on April 29, 2013 in Atlanta, Georgia. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Kevin C. Cox/Getty Images)

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Josh Smith is part of a rebuilding plan? Josh Smith and Rajon Rondo on the same team together?

It doesn’t make a lot of sense if the plan is to rebuild a championship team — unless you think you can do that around guys with shaky jump shots — but the report from Sean Deveney of the Sporting News is that the Celtics could make a run at the Hawks free agent.

As for the rebuilding sure to follow the dismantling, that is contingent on what happens with Pierce. If the Celtics can unload Pierce to a team with enough cap space to absorb his salary, they will get a trade exception worth Pierce’s salary, or $15.3 million. And if that happens, the plan is already in place. According to a source, the Celtics have a sign-and-trade offer ready for Atlanta forward Josh Smith that would be the top priority in free agency.

Smith and Rondo were high school teammates and this is not the first time Smith has been tied to the Celtics via trade rumor.

Also, if the Celtics traded Paul Pierce to the Cavaliers, as has been one of the rumors, then they would generate a big trade exception to make the math work out.

But is this really rebuilding a championship team? I just can’t see it. File this one under a real long shot, but the report is out there and it certainly has gotten people talking.