Report: Kings preparing offer for Celtics' Smart

The Sacramento Kings had their four-year, $78-million offer sheet for Zach LaVine matched by the Chicago Bulls, so now they're turning their attention to another restricted free-agent guard.

Sacramento is reportedly preparing to put together an offer for Boston Celtics guard Marcus Smart, a source told NBC Boston's A. Sherrod Blakely.

There does appear to be some tension between Smart and the Celtics at the moment, with the 24-year-old reportedly "hurt and disgusted" by Boston having yet to reach out to him to talk a deal.

There's also the possibility that Smart elects to take his $6.1-million qualifying offer, which would keep him in Boston for the 2018-19 season and allow him to become an unrestricted free agent next summer.

Smart would certainly have a positive impact on a Kings roster which finished 27th in the Association in defensive efficiency, allowing 108.9 points per 100 possessions. The four-year pro is a physical perimeter defender who held opponents to a 5.7 percent worse shooting percentage from 3-point range.

In 54 appearances last season for the 55-win Celtics, Smart contributed 10.2 points, 3.5 rebounds, 4.8 assists, and 1.3 steals primarily as a reserve, but shot under 37 percent from the field for a fourth year in a row (36.7).