Could LeBron head back to Cavaliers in 2014?

The thought of LeBron James heading back to play for the Cleveland Cavaliers in 2014 may not be out of the question after all.

According to a report from Yahoo! Sports, James' agent and friend, Rich Paul, has been telling people for years about the possibility of bringing LeBron back to Cleveland. James, Dwayne Wade and Chris Bosh all have opt-out clauses after next year.

Yesterday, the Grizzlies traded Rudy Gay to the Raptors in a three-team deal that will help avoid a luxury tax hit next year, something the Heat must be concerned about down the road. Next season, Miami could pay upwards of $34 million alone in regards to the luxury tax.

This season, LeBron James has averaged 26.5 point per game in 42 games with the Heat. He played seven seasons with the Cavaliers, which included a career high 30.0 points per game in 2007-08.