According to Bill Reynolds of the Providence Journal, the Celtics are offering Theo Ratliff, Al Jefferson, Delonte West and Sebastian Telfair in exchange for Allen Iverson.

The Sixers coveted both Jefferson and West last summer when the Celtics expressed an interest in Iverson, and also have expressed interest in Ryan Gomes.

The Celtics have told the Sixers that Gerald Green is not available, and might also get away with not having West in the trade, including a draft choice instead.