Marcin Gortat, a.k.a. The Polish Hammer, is one of this writer's favorite players since I'm a (dumb) Polack. 

The Dallas Mavericks appear to be in a very strong position to obtain his services, and by all accounts are close to offering him a mid-level offer.  Gortat is a restricted free agent, and the Magic will have seven days to match the offer if he signs an offer sheet with the Mavs. 

According to the Orlando Sentinel, the Magic will not match this offer if that is the case.  Even though the Magic are going to be fairly thin in their frontcourt with the departures of Hedo Turkoglu and Tony Battie, finding themselves paying the luxury tax because of their backup center is a move they appear unwilling to make. 

The only team that appears to stand in the Mavs' way of landing Gortat are the Rockets, who have a huge question mark in Yao Ming.  I wouldn't be surprised to see the Rockets step up their pursuit of the Hammer, now that Artest has gone and fans are still reeling from the Chuck Hayes at center experiment taking place in the last game of the Western Confernce Semifinals. 

If the Mavs can secure Gortat's services, they will likely be on the hook for just over $30 million over five years, or $25 million over four years.  That will be a bargain compared to the $63 million they paid Erick Dampier.