Derek Anderson will choose in the next 48 hours whether to sign with the Lakers or Houston Rockets, agent Tony Dutt said Friday. Anderson, the NBA's first luxury-tax-amnesty casualty, is seeking a one-year deal with a player option for a second season.

"He's decided he's not going to base it on money, he's going to base it on opportunity," Dutt said. "He wants to go somewhere he can have a big year this year and then see what happens."

Asked if Anderson was favoring one team, Dutt said: "It's like a coin flip at this point."

The Lakers have offered Anderson half of their $5 million midlevel salary-cap exception, and the Rockets would give Anderson their $1.67 million biannual exception. Anderson still is owed $18.8 million from Portland the next two seasons.

Although the Lakers can offer more money, Anderson would make only about $415,000 more in Los Angeles than in Houston next season, based on league rules covering players who are released with guaranteed contracts and signed by another team.

Anderson, 31, would play a significant role in Phil Jackson's triangle offense. He has the size (6-foot-5, 195 pounds) and ability to play both guard spots, and the Lakers need a ball-handler and shooter.

Anderson could start in Houston but would compete with David Wesley for the job.