That's according to Sports Illustrated's Chris Mannix, who suggests the prospect of taking the New York Knicks to the top could prove to enticing to turn down.
Durant is expected to opt out of the final year of his contract with the Golden State Warriors next summer to become a free agent and he has admitted he will not be accepting a cut-price deal, suggesting he wants a max contract.
That leaves Golden State with a tough decision to make with Klay Thompson also set to become a free agent.
The luxury tax will come into play next year and are already facing a huge payroll of up to $300million.
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But that depends on Durant remaining and he has been heavily linked with a move away from the reigning champions.
Both the Lakers and New York Knicks have emerged as seemingly the most likely destinations.
Joining James in Los Angeles would immediately make the Lakers favourites in the Western Conference, while New York offers a completely different challenge.
And Mannix suggests Durant could choose New York due to the fact James turned them down in 2010 when he went to the Miami Heat.
'I don't know that Kevin Durant minds LeBron winning championships, I think he wants to be the guy to win more,' Mannix said on the Dan Patrick Show
'The biggest reason I was told by different people that Kevin won't wind up in Los Angeles with the Lakers is because of that.
'He wants to be, assuming he gets that third championship this year, he wants to be the Kobe of this era; the Michael Jordan of this era; the Magic [Johnson] of this era.
'He wants to be the guy that has this most championships and you can't do that if you're going down there and sharing championships with LeBron.
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'The other part of it is, there's a keen awareness among NBA players about what it means to win in New York.
'You win in New York, it's like winning three championships somewhere else.
'They haven't won anything since the early 1970s. You become a star on a different level if you can lead that Knicks team to a championship.
'I don't know how big a fact this is for Durant, you would be doing something LeBron James refused to do.
'In 2010 LeBron James passed on a chance to go to the Knicks and rebuild them as a championship contender. Kevin Durant can go to the Knicks and do something he didn't.'