No, Danny Ainge hasn’t yet spoken to Paul Pierce and Kevin Garnett about their plans for next season — though, in the case of Pierce, the Celtics are the ones needing to make the first decision.

As of now, however, it seems as if the club is setting up the equipment for the most serious offseason rebuilding project since the summer of 2007.

Danny Ainge will try, as he has in the past, to offer up everyone on the Celts in hopes of making his team better in both the present and beyond. But it should comfort the queasy at least a bit to know the president of basketball operations understands just a roster tune-up isn’t going to be sufficient.

“Last summer we had a lot of different scenarios that we could have gone into,” Ainge said yesterday as he watched the NBA pre-draft combine. “Once KG came back, there was only one scenario. It took all the A-through-Z scenarios and took it down to one quick decision.

“I don’t think this year is quite that simple, because I think that we have to do more regardless. With Paul or KG or without them based on their decisions, we have to do more. So I just don’t think it’s going to be as simple as bringing our team back.”

If Ainge is able to acquire another impact player, it would make it easier for Garnett, who has two years left and a no-trade clause, to forego retirement. It may also make it more likely that the C’s will exercise the $15.3-million option on Pierce rather than buying him out for $5 million.

But there are a number of financial and personnel needle eyes to get through before then.