The Miami Heat have expressed interest in a salary-designed trade with the Cleveland Cavaliers for J.R. Smith.

Smith's contract counts for more than $15 million for trade purposes but the receiving team will only be committed to paying him $3.8 million. Smith's contract with grandfathered into the current CBA when it comes to salary matching. The receiving team can stretch Smith's $3.8 million over three years to create even more cap space.

Smith signed the creatively designed contract after the 2016 Finals.