Dallas has always been on Howard's short list of favored destinations, right behind Brooklyn and Los Angeles, and they have done nothing to hurt their chances this season. The Mavericks will most likely have the cap room to offer Howard a max contract (if they unload someone like Shawn Marion and/or Vince Carter), and the emergence of O.J. Mayo as a potential All-Star-caliber shooting guard gives them a potentially lethal inside-outside tandem if Howard were to join their club. However, Mayo is due for a significantly better contract, since he is expected to opt out of his current one. So much depends on how much Mayo would re-sign for.
That's not even mentioning the injured Dirk Nowitzki, who at 35 should still be able to hit long jumpers and stretch the floor for Howard to work inside. With one of the top coaches in the game in Rick Carlisle, the Mavericks would be title contenders with Howard.