The Cleveland Cavaliers and J.R. Smith remain several million dollars apart in their negotiations.

While Smith is seeking a multi-year deal worth $15 million per season, the Cavaliers are offering Smith between $10 million and $11 million per season. The average salary for a starter quality player under the NBA's new salary cap is approximately $15 million per season.

Smith is an unrestricted free agent and while both sides want to get a deal done, neither has been willing to budge with the regular season beginning later this month.

Smith has been the Cavs' best option at shooting guard.

Rich Paul represents Smith, LeBron James and Tristan Thompson.