Per Wojnarowski, the Cavs are primarily interested in rookie forward Jayson Tatum should Boston make a push to acquire Irving.
Few teams in the NBA have a larger accumulation of assets than the Celtics. In addition to the depth already on their roster, the C's have acquired a number of quality draft picks thanks to general manager Danny Ainge's wheeling and dealing.
Wojnarowski pointed out that Boston can offer established players such as All-Star guard Isaiah Thomas and forward Jae Crowder, or projects such as Tatum, Jaylen Brown and draft picks.
Boston has a strong core in place after adding free-agent Gordon Hayward to the likes of Thomas, Crowder, Tatum and Al Horford, but Irving could be the piece it needs to get over the hump in the Eastern Conference.
Kyrie is a four-time All-Star who is coming off a career year after averaging a personal-best 25.2 points per game during the regular season. Irving then elevated that to 25.9 points per contest in the playoffs.
He helped lead the Cavs to a championship in 2016, and he was a key factor in the Cavs eliminating the Celtics in the 2017 Eastern Conference Finals.
Tatum has yet to prove himself at the NBA level, but the 2017 No. 3 overall pick in the NBA draft out of Duke showed off impressive offensive skills during summer-league play.
In terms of potential building blocks for a Cavs team without Irving, and possibly without LeBron James if he leaves in free agency next offseason, Tatum may be Cleveland's best option should Boston be willing to part with him.