One of the most intriguing offseason storylines around the NBA surrounds the roster construction of the Boston Celtics.

Just one year removed from a championship, the Celtics lost in six games to the New York Knicks in the East semifinals, which can only be viewed as a failure relative to expectations. It was Boston's earliest playoff exit since the 2020-21 season.

Now the Celtics are faced with decisions around their roster. The franchise is well into the punitive second-tax apron, and Jayson Tatum is set to miss a significant chunk of next season after tearing his Achilles in Game 4 of the playoff series against the Knicks.

Co-star Jaylen Brown had offseason knee surgery for a partially torn meniscus. He should be ready for training camp.

Boston's two best players are recovering from injuries, with the team's best player set to miss most of next season. So naturally, executives around the league are wondering what Boston will be willing to offload heading into next year which will likely be a gap year in a championship chase due to the Tatum injury.

Trade rumors have floated around essentially everybody not named Tatum. But according to ESPN's Shams Charania, Boston is moving behind the scenes like next season will be more of a retool, rather than a rebuild.

"How the Celtics are operating in the space right now is that they're looking at next year as a retooling year," Charania said on the Pat McAfee Show. "...That doesn't mean you don't want to stay competitive, doesn't mean you don't want to continue. But without Jayson Tatum it's going to be tough."

A retool, rather than tear down and rebuild, likely means that Brown and Derrick White, two of the other significant pieces of Boston's core, will stick around. Charania said that teams are offering a ton for White and Brown, but Boston is not planning to move them unless it is for something monumental.

"I'm sure teams are throwing crazy offers for guys like Jaylen Brown and Derrick White, but it will take a pretty insurmountable package to get those guys out of Boston."

The days leading up to the NBA draft later this month are sure to be active. Plenty of eyes will be on the Celtics to see if they make a move.

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This article was originally published on www.si.com as The Celtics Don't View Next Year As a Rebuild Season.

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