While J.R. Smith has been linked to practically half the teams in the NBA at this point, the Clippers and Knicks are the frontrunners for his services, according to Ramona Shelburne of ESPN Los Angeles. Meanwhile, Magic GM Otis Smith tells Josh Robbins of the Orlando Sentinel that his team isn't considering Smith.
Smith recently listed the Clippers, Knicks, Magic on his Twitter profile along with the Lakers, Bulls, and Pacers, leading to speculation that he could be choosing between those six teams. Currently, however, only the Clips, Knicks, and Lakers remain mentioned on his page.
The Clippers have been actively recruiting Smith, with Chris Paul confident about the team's chances and Vinny Del Negro saying a phone call with Smith yesterday went "very, very well." The Knicks, however, could offer Smith more money this season, along with a player option for next year. Both L.A. teams could only guarantee Smith the pro-rated veteran's minimum for the remainder of the season. According to Shelburne, the security of having a 2012/13 option with the Knicks could factor into Smith's decision.
Having just returned from his season in China, Smith still requires a FIBA letter of clearance before he's free to sign with an NBA team.