James Harden plans to sign a two-year deal with the Philadelphia 76ers with a player option for Year 2.
Harden opted out of his $47 million deal and will earn $32 million in Year 1 of his new deal as he reduced his salary by $15 million to help facilitate additional signings for the Sixers this offseason.
The Sixers acquired Harden in February as part of the Ben Simmons trade.
