The Clippers, buoyed by the preseason addition of All-Star point guard Chris Paul, are 7-3 and among the early favorites in the Western Conference.
A source with knowledge of the ongoing Howard trade talks told SheridanHoops.com that Howard is "intrigued" by the idea of playing alongside Paul and sophomore sensation Blake Griffin.
However, Magic general manager Otis Smith told the Orlando Sentinel on Tuesday that he has not been informed by Howard or his representation that the All-Star center has expanded his list of teams to include the Clippers.
As a result, Smith has not included the Clippers in a list of teams that Howard's agent, Dan Fegan, is permitted to seek a trade with.
Fegan has already been granted permission by Orlando to discuss trades with the Dallas Mavericks, New Jersey Nets and Los Angeles Lakers.
A league source told ESPNLosAngeles.com's Ramona Shelburne that the Magic haven't had any serious discussions with the Clippers about Howard since the lockout was lifted.
When asked Monday about his future, Howard said his focus remains in Orlando.
"Right now, I'm with the Magic," Howard said. "That's the only thing that matters."
Howard said in December that he had not withdrawn his trade request, but told Yahoo! Sports on Jan. 8 that he does not expect to be dealt before the All-Star Game on Feb. 24, which is being held in Orlando.
Despite the consistent trade rumors, Howard and the Magic are 10-3 after a 96-89 victory over the Charlotte Bobcats on Tuesday night.
The 6-foot-11, 265-pound reigning defensive player of the year was averaging 20.5 points, 15.2 rebounds and 2.2 blocks per game this season entering play Tuesday.
Information from The Associated Press contributed to this report.