Marc Spears of the Boston Globe reports that after a plethora of tasteful free agent options deciding to sign with various clubs, the Celtics have upped their offer to James Posey.

Although a Celtics official has denied it, an NBA source said Posey was initially offered a three-year, $12 million deal by Boston, but the source said the Celtics have improved that offer. The most the Celtics can offer is the midlevel exception, expected to start at $5.58 million next season. At 31, the 6-foot-8-inch, 215-pound Posey seems to be interested in getting close to the midlevel exception and a lengthy deal. Boston currently has about $72 million committed in salary for next season and the salary cap, released last night, is $58.68 million, the luxury tax $71.15 million. Any team over the luxury tax has to pay a $1 tax for every $1 it exceeds the tax.

Spears also reiterates that the C’s have shown interest in a number of role-playing free agents:

The Celtics are giving a strong look to Hornets free agent center Chris Andersen and have worked out free agent centers David Harrison, Patrick O’Bryant, and Randolph Morris and forward Darius Miles.

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