The Celtics and the Timberwolves could reach agreement on a deal that would bring Kevin Garnett to Boston as early as this afternoon, according to league sources. Executive director of basketball operations/GM Danny Ainge would send Al Jefferson, Gerald Green, Theo Ratliff and Sebastian Telfair to Minnesota in exchange for Garnett. But as of this morning, there still remained issues on the table to negotiate, not least of which is the player option worth $24 million that Garnett holds for the 2008-09 season.

When trade talks between Minnesota and Boston took place before this year’s draft, the option plus Garnett’s hesitancy to play in Boston, as relayed through his agent Andy Miller, were considerable sticking points. The Celtics did not want to part with Jefferson and his long-term potential if Garnett would stay in Boston for just one season. If Garnett agrees to take his player option as a condition of the trade, the Celtics also will likely look to come to reasonable terms on an extension as another condition of the deal.

“There are serious discussions in place,” said Miller this morning.

When asked about the option as well as Garnett’s willingness to play in Boston, Miller added: “Part of the discussion that is taking place is addressing those issues as well as others to see if the destination makes sense for all parties. Everything is part of the overall picture as to how to bring this to a conclusion or go in a different direction.”