LeBron James will reportedly 'talk' with the Celtics this summer -- are C's a realistic option?

The future of LeBron James has been a hot topic all season long, but the Celtics have never been considered as a possible destination for the All-Star forward this summer for some pretty obvious reasons. The Celtics are well over the salary cap and they also have an All-Star on their roster (Kyrie Irving) that requested to be dealt away from James last summer.

Still, that hasn’t stopped the NBA world from wondering aloud about the long-shot possibility on Wednesday after Stephen A Smith said on ESPN that the Celtics were one of several teams that James would “talk” with this summer. He also listed the Warriors, Lakers, Sixers and Rockets as potential suitors.

While Smith can't be discounted for his NBA reporting (he was on top of the Doc Rivers to the Clippers rumors before anyone back in 2013), what exactly should Celtics fans make out of this one? Would the math work for Boston to even pursue a hypothetical deal? Let’s take a closer look at the realities of the situation for both sides to see if we can consider this possibility a long shot or a no shot.

Q: Can the Celtics sign LeBron James this offseason in theory?

A: Not unless they clear out significant salary cap space. They are projected to be over the $101 million salary cap ($107 million committed in salary already to 11 players) so the most they can spend on an outside free agent is the mid-level exception ($8.7 million). James isn’t signing for that with the Celtics (or anyone). In order to clear space for max cap room, the Celtics would have to move one of Gordon Hayward, Al Horford or Irving without taking back salary (and also dump a couple smaller salaries on top of that). The Celtics could obviously find takers for any of those guys, but it’s hard to envision them getting fair value in that type of scenario given the limited number of teams with enough cap room to absorb a contract that large without sending back salary.

Q: So how exactly could the Celtics acquire James without dumping an All-Star for draft picks?

A: The alternative here is James opting into his player option for next season ($35.6 million) to help facilitate a trade to Boston (or whatever team he wants to sign with). The Celtics again would need to move an All-Star in the deal to make the money match with Cleveland, and they would also need to throw in some sweetener as well in all likelihood to make it worthwhile for the Cavs to facilitate the blockbuster move.

Cleveland, obviously, would take an All-Star over losing James for nothing but they are going to be stuck in the luxury tax again if they do so. They won’t be a contender without James so it’s hard to envision Cavs owner Dan Gilbert paying a tax bill in that spot. For that reason, I don’t think they’ll be eager to deal with the Celtics if the return for James is a slightly overpaid Horford or Hayward coming off a serious ankle injury. They would probably angle for some draft picks or young talent as well to make it worth their while. Otherwise, the backdrop of general manager Koby Altman sending an All-Star to a rival for the second straight year won’t look so great, especially when it still leaves his team with a bloated payroll and big luxury tax bill.

Q: What about the Kyrie situation?

A: This would appear to be an issue as well since it’s hard to imagine Irving being open to playing with James again after requesting a deal last offseason to get off the Cavs. Irving would seem like the logical candidate to be moved if James ever agreed to come to Boston but Irving’s $20 million salary would make that tricky. Boston would have to clear out a lot of additional salary ($20 million) on top of moving Irving in order to make room for a max deal slot for James. It's tough to envision the Cavs taking back Irving in a deal for James as well.

Q: All of these scenarios make this situation pretty unlikely then, eh?

A: From a logistical standpoint, the Celtics would have to jump through all sorts of hoops, assuming James wanted a max deal. It would be doable but would leave the Celtics depth chart very depleted.

Q: So why are we talking about it then if it’s so unlikely?

A: James is still the best player in the world. If he is interested in playing in Boston next year, the Celtics have to at least entertain that possibility. From a talent standpoint, there probably isn’t a place with better chance for him to win a title next year (outside of Houston) than Boston. However, when you take away an All-Star from the C’s roster, Boston would certainly look a little less appealing. Other teams (like the Sixers) can just add James without making major subtractions. The Celtics won’t have that luxury unless James is taking a significant discount.

Q: So what are the odds of LeBron playing in Boston next season?

A: I wouldn’t put it at more than a couple percentage points and even that might be a bit generous. There are a lot of obstacles in place for both sides to keep it from happening. I’d put it somewhere in between the Pelicans trading Anthony Davis this summer (no chance) and the Celtics trading for Kawhi Leonard (outside chance).