The Carolina Panthers are clearly in the midst of a rebuilding season with a rookie QB and playoff talk long gone.

The Panthers, according to ESPN's Adam Schefter, are telling teams that WR Steve Smith is not available.

A source familiar with the situation said the Panthers will not trade Smith under any circumstance.

One team that already has called Carolina to inquire about Smith's availability already has been given the same message.

I'm not usually one to throw out crazy trade ideas but Smith to the Kansas City Chiefs makes a ton of sense with their need at receiver.

Apparently he's not available.