LeBron James To Boston Celtics 'Unlikely' Due To Salary Cap Complications

LeBron James signing with the Boston Celtics would be a major deal particularly in the Eastern Conference, but it is does not look likely until next year.

James is linked with a number of teams including the likes of the Los Angeles Lakers, Golden State Warriors, San Antonio Spurs, Philadelphia 76ers and the Celtics.

The 33-year-old has a player option in his contract, which if not exercised, would see him become a free agent and potentially leave the Cleveland Cavaliers for the second time in his career.

While James is yet to reveal what he plans on doing, there is an increasing likelihood that he will be with a new team come the upcoming season. But despite the Celtics reportedly being interested, their salary cap situation makes a potential deal complicated.

According to a league source close to the Boston Globe, a deal for the four-time MVP is "unlikely" due to a lack of space under their salary cap. Instead, a potential move to the TD Garden would involve James opting into the final year of his Cleveland contract to then be traded next year for one of the Celtics' All-Stars in former teammate Kyrie Irving, Al Horford or Gordon Hayward for "salary-matching purposes."

Oddsmakers seem to be in agreement as OddsShark gave the Celtics +1000 betting odds of landing James, the same odds as the Spurs. The Lakers are the early favorites at -110 while the Sixers are behind at +450.

Regardless, a move to Boston would be ideal for James as it not only keeps him in the Eastern Conference but also pairs him up with a promising team capable of challenging the Golden State Warriors next year.

The Celtics notably took the Cavaliers the full distance in the Eastern Conference Finals of the recently-concluded NBA playoffs, despite the absence of Irving and Hayward with head coach Brad Stevens receiving plenty of plaudits for how he set up his side in the postseason.

"My family. That's all that matters. I want to continue to win at the highest level, because I know I can still do it as an individual, and then my family," James said before the playoffs when asked what would decide his next move. "My family is what's most important to me, more than anything."

The Celtics are also interested in Spurs star Kawhi Leonard who is reportedly looking to be traded away from San Antonio. While his preference is to move to the Lakers or the Clippers in his home town of Los Angeles, the Celtics are prepared to make an offer, as they always are when a superstar enters the market.

Meanwhile, Irving, who missed the playoffs after knee surgery, caused a stir earlier this week when he declared he does not plan on extending his Boston contract which would make him a free agent at the end of next season.

“Contractually, financially, [an extension] just doesn't make any sense," Irving said. "I think you guys can feel my attitude is really just redemption next year. Really integrating myself with our team again and really focus on winning a championship. That's the only thing I'm really worried about. Until I get to that point, then I can't really answer any questions. I'm pretty sure management and I will have a talk, but that talk won't happen now."

However, a league source told the Boston Globe that although there are no certainties, the 26-year-old is happy in Boston for now and wants to remain with the team in the long-term.