Matt Barnes may not be signing with the Raptors after all.

According to the Toronto Sun, the Raptors were supposed to complete a sign-and-trade deal with the Orlando Magic for Barnes, who would be paid between $9 million and $10 million over two seasons.

Barnes even confirmed the deal on his Twitter account, writing "Nxt season I will b playing for the Toronto Raptors."

But the numbers weren’t worked out correctly by both teams, and the deal fell through — for now.

In the meantime, the Celtics could look at the possibility of acquiring the 6-foot-7 small forward. Barnes averaged 8.8 points and 5.5 rebounds in 81 games for the Magic last year, and with his ability to knock down big shots and defend a wide range of offensive players, he could provide an excellent spark off the bench for the C’s.

Barnes also would be the perfect replacement for Tony Allen, who recently signed a three-year deal with the Memphis Grizzlies. Like Allen, Barnes is a proven playoff performer and played an integral role in the Warriors’ first-round upset of the No. 1-seeded Dallas Mavericks in the 2007 playoffs.

The $9 million to $10 million might be a little steep for the Celtics to afford, but Barnes has shown that he will take a below-market deal in the past to play for a contender. Barnes took pay cuts in 2008 with the Suns and 2009 with the Magic in search of a championship.

Will he sacrifice money for the chance to win a ring again?

Stay tuned.

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