According to Yahoo Sports, Memphis is preparing a 40-50 million, 5 year deal for David Lee.

I don't mind Lee, but he is not 10 million a year good. He is probably best suited to be a big-minute backup, around 25 minutes at center and power forward combined, if your team is interested in winning. His 16-12 numbers and massive double-double count was the direct result of taking the court with Chris Duhon, Nate Robinson, Wilson Chandler, and Al Harrington, as well as playing 35 minutes at an unbelievably fast pace.

While pace isn't as important as some believe, the fact that Lee never had a teammate taking a rebound from him does matter. And pace does matter at least a little bit, especially when you consider that while New York was only a bit above average, the Grizzlies play a bit below average in pace factor. In other words, all roster considerations removed, with the Grizzlies Lee is closer to a 14-10 guy, with most teams he is a 15-11 guy, and with the Knicks he was a 16-12 guy. Not exactly the stats you would pay 10 million for, especially given Lee's lack of shot blocking ability.