The Miami Heat are acquiring Charlotte Hornets guard Terry Rozier for guard Kyle Lowry and a protected 2027 first-round pick, sources told ESPN on Tuesday morning.

The deal lands the Heat a gifted scoring guard who’s having one of his best NBA seasons — averaging 23.2 points and 6.6 assists a game.

The Hornets (10-31) — who are beginning to accumulate future assets ahead of the Feb. 8 trade deadline — will get a lottery-protected pick in 2027 that becomes unprotected in 2028, sources said.Charlotte is discussing other deals on its veteran players ahead of the trade deadline and plans to continue accumulating assets, sources told ESPN.

The Hornets will work to move Lowry, 37, onto another team before the deadline, but short of finding a deal for him and his $29.6 million expiring contract, he could eventually become a contract buyout candidate, sources said.

The Heat will save $15.4 million in luxury tax on the trade and create a $6.4 million trade exception.