The Sacramento Kings reached an agreement in principle with Paul Westphal to be their fourth new coach in just over 3 years.

But, according to a report on ESPN.com, the Kings offered Los Angeles Lakers assistant Kurt Rambis the job first.

The report, citing league coaching sources, said the Kings offered Rambis the position hours before the Lakers' loss to the Orlando Magic in Game 3 of the NBA Finals on Tuesday.

Rambis has said he wants to wait until after the playoffs to make a decision about his future.

Westphal went 267-159 during parts of seven seasons leading the Phoenix Suns and Seattle SuperSonics. He replaces interim coach Kenny Natt after the Kings finished 17-65, the worst record in the NBA and in franchise history.

ESPN.com reported that Westphal, a longtime NBA player and coach, will receive $1.5 million for each of the next two seasons, and $2 million more if he is retained through 2011-12.

Noteworthy

* ABC said Orlando's win Tuesday night in Game 3 earned a 10.1 overnight rating. That's down 6 percent from the 10.8 for last season's Game 3, which featured the Boston Celitcs against the Lakers.

* A study shows that 43 percent of the professional positions in the NBA league offices are held by women, giving the league its highest grade for gender.

The report by the University of Central Florida's Institute for Diversity and Ethics in Sport showed an increase of 2 percent of women from last year in the league office.

The NBA slipped slightly from its highest grade for race (96.2 to 94.9), although it again received men's pro sports' only "A" for a combined grade for race and gender. *