Top 10 Reasons Lebron James will Ditch Bulls and Knicks for Miami Heat

The time has come. Today at 9:00 p.m. Eastern Time, the media frenzy that has been following the 2010 NBA Free Agency and the LeBron James saga will be escalated to maximum proportions, as King James will finally disclose with which team he will sign.

While most reports have predicted LeBron to stay in Cleveland and play under new head coach, Byron Scott, others have him teaming up with Derrick Rose on the Chicago Bulls, and some have him going to the Knicks and playing with Amar'e Stoudemire, there is a lot of potential that he may decide to sign with the Miami Heat.

10. No State Income Tax

We all know how stressful tax day can be. LeBron James can make April 15 a little easier on his wallet if he signs with the Miami Heat. Currently in the United States, there is an income tax levied against visitors to a state or city that earn money in their jurisdiction.

However, Florida is one of three states that chose against imposing an income tax. If a player were to make $8.2 million per year, $100,000 for each game, nearly half of that would be eligible for taxation, due to playing road games that aren't in Tennessee, Texas, or Florida.

9. Possibility of Pat Riley Coaching?

Pat Riley has left the option of a possible return to coaching open, and it is obviously more appealing to play for a championship winning coach over Erik Spoelstra.

Riley raised more eyebrows when he answered a question regarding that very topic, stating, "I'll do whatever is in the best interest of building the team here. Period. Whatever it takes, OK? I'll let you fill in the blanks.

"If some free agent were to say, 'I will come here, but you must do this,' well, hell, if that happens that day, then I might have to give it some thought."

8. South Beach

Let's face it. LeBron James loves the limelight. South Beach is the place to be; it's the East Coast's Los Angeles, if you will. There are beautiful beaches, beautiful women, fine dining, and the hottest clubs.

Add in the warm weather and declining prices in real estate—location will definitely factor into LeBron's ultimate decision.

7. Chemistry from Olympics

LeBron got a taste of what it was like to win a championship with Dwyane Wade and Chris Bosh by his side...in the Summer Olympics. Now, obviously the Olympics didn't consist of the nuances of an 82-game season, but the three worked together for a gold medal.

6. Chris Bosh

As good as many of you think Zydrunas Ilgauskas is, he is nowhere near the level of Chris Bosh. Bosh is superior athletically, and is able to score points all over the floor.

This versatility will help LeBron get those assists, as well as fast break opportunities, all while taking the pressure off of him to get every rebound, and score every point.

5. Classy and Savvy Front Office

The Miami Heat saw this summer coming, and still managed make the playoffs, while convincing their superstar free agent to stay and freeing up the cap space to be in the running for the top three big-name free agents on the market.

Street & Smith's Sports Business Journal has recognized two facets of the Miami Heat's Group Business Operations office as the best in its divisions. Along with championship experience, LeBron can be confident that he will have a consistent and good group around him for a long time.

4. Shaquille O'Neal

Shaquille O'Neal came to the Miami Heat before the '04-'05 season, and the city erupted. Tickets were sold out, and the Heat were the team to beat.

Oh yeah, and the Heat won the championship the following season. If LeBron remembers how Dwyane Wade won with another superstar, I'm sure he'd love to see the dominance of two.

3. Dwyane Wade

LeBron James and Dwyane Wade have been friends since the two were drafted in 2003, with LeBron going No. 1 to the Cavaliers, and Wade going No. 5 to the Heat. The two regularly hang out in the offseason, and their friendship is displayed every time they are on the court together.

Wade is one of the best shooting guards in the NBA, and a prolific passer, who could routinely make a SportsCenter highlight reel by the All-Star break.

2. Less Pressure

LeBron James IS Cleveland. Growing up in Akron, Ohio, and playing for his hometown team is a dream come true. He had his time there, and has played above and beyond as the face of the NBA, without winning a championship. In Cleveland, LeBron is expected to put up the 40-10-10 games on a constant basis.

In Chicago, LeBron will be cast under the shadow of his own hero, Michael Jordan. No matter what he does, or how well he performs, there will always be the "nobody can do it like Mike" babble.

In Miami, he can be the biggest superstar on the team, while not being relied on to make every point, grab every rebound, and win every game single-handedly.

1. Championships

Look how happy this guy looks. LeBron James has fewer rings than Ron Artest. And Sasha Vuljacic. And Adam Morrison. Pat Riley knows how to build winners and will put adequate role players alongside the superstars.

When Ray Allen and Kevin Garnett decided to join Paul Pierce and create a Big Three in Boston, they became champions. LeBron James is an icon and can only solidify his legacy by winning championships. In Miami with Chris Bosh and Dwyane Wade, LeBron will be a favorite for a championship for the next five to seven years of his career.