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In the last three years of the LeBron James Era with the Cavs, Owner Dan Gilbert paid $43 million in he luxury tax. That's far more than the Heat paid when James was in Miami.

(Thomas Ondrey / The Plain Dealer)

CLEVELAND, Ohio -- If I'm Dan Gilbert and had one meeting to sell LeBron James on coming back to Cleveland, here's how it should be done:

Well, LeBron, a lot can happen in four years.

Did you ever think after The Decision back in 2010 that we'd be having this conversation in 2014? Especially after my email?

Let's get this out of the way: I was mad. It was a dumb thing to write because I called you a bunch of names. For the personal attacks, I apologize. It was not my best moment. My guess is that you feel the same way about The Decision Show on ESPN.

Four years is a long time, we both have learned a lot.

The great thing is that we both know a secret -- Northeast Ohio and the Midwest is a great place to live. I'm from Detroit. You're from Akron. I could run my mortgage company from anywhere in the country, but it's based in Detroit and I have a branch in Cleveland.

We both like it here. Our families like it here. It's a great place to raise kids.

LeBron, I appreciate how you have built a good image, how you wisely pick your endorsements. It's great that you know how to enjoy yourself without being on TMZ or some other media site in some embarrassing photos.

You have avoided a lot of traps that have led to the self-destruction of so many young men.

And you're smart, when it comes to basketball and business.

Miami short-changed LeBron James and others on the Heat in how it handled its payroll this season.

TRUTH IN NUMBERS



I'm going to give you some numbers:

2010-11:

2011-12:

2012-13:

2013-14:

Those are Miami payrolls for your four seasons here.

The $82 million was a franchise record. That was in 2012-13. You won your second title in a row in 2013.

And what did ownership do in 2013-14? They cut payroll by $2 million.

LeBron, that sends a real message.

Now consider these numbers:

2006-07:

2007-08

2008-09:

2009-10:

Those were the four payrolls that we had in your final four years with the Cavs. In the last two years, we spent more money ($90 million and $83 million) than Miami has ever spent on a payroll.

You know what Miami's ownership did last season. They dumped Mike Miller because they wanted to cut the luxury tax. They made a lousy trade for Joel Anthony. Their idea of help for your run for a third title was Michael Beasley and Greg Oden.

In our last three years in Cleveland, our payrolls ranked 4-3-5 in the NBA. We paid a total of $43 million extra in the luxury tax.

Miami paid no luxury tax in your first season. Then it paid $6 million followed by $13 million. They'll pay something this year -- but it won't come close to what we paid in Cleveland.

LeBron James could sense the end his title hopes -- this photo was from Game 4 of the NBA Finals.

DON'T SAVE A PENNY

LeBron, I know we didn't get you all the talent that you needed. And I know we didn't always spend the money wisely. But we spent as if we were the Lakers, Knicks and all the big boys.

I have a saying, "A penny saved is just a penny."

When it comes to the NBA, I'll add, "A few million saved is just a few million," and that's not really very much when you have the greatest player in the world on your roster and you sell out every night.

LeBron, I spent big before to win -- and I'll do it again.

Do you realize that we spent about $30 million to buy a draft pick that became Kyrie Irving? That's because we added the pick in the Baron Davis deal, and we cut him under the amnesty clause -- and paid him $27 million not to play.

We kicked in cash on other deals, and picked up expensive contracts to add draft picks.

If you had won back-to-back titles in Cleveland and wanted to keep Mike Miller -- no luxury tax would prevent that. Forget an $80 million payroll, we'd have bolted past $100 million to go for three in a row.

Our track record shows that I'm telling the truth on this.

COMING HOME

I can spend a lot of time talking about how your returning to Cleveland would be perhaps the greatest sports story in the history of this city. And I can say that if you delivered a title to Cleveland, your legacy would rise to incredible heights.

But you know all that.

I'm not even going to discuss your salary. It's the maximum contract, shaped any way that you'd prefer. We can guarantee all four years. We can have player options at the end of some seasons. Tell me what you need.

I know that we have a rookie general manager in David Griffin, a rookie coach in David Blatt. But these guys are hungry and have a lot to prove -- just as I do. None of us are sitting around looking at our championship rings and wondering how we can save a few million bucks on the luxury tax.

With the two David's and myself, you have three guys on a mission. That goes for everyone else in the organization. You can talk about the roster, the style of play and the hardcore basketball stuff with them.

LeBron, I'm willing to pay whatever it takes to win titles here. And you showed in Miami that you know how to lead a team to the Finals four times -- and win it twice.

Your supporting cast needs to be more than who is with you on the court -- you need an ownership with an open checkbook.

You have one here. As you learned last season in Miami, that's not true everywhere.

To see what LeBron James has been paid through the years and where he ranks on his team's payroll, click here.