The 22-year-old athlete, who was drafted out of an Akron, Ohio, high school four years ago, is leading his hometown team into the finals against the San Antonio Spurs. The best-of-seven series starts tonight.

The Cavaliers' first NBA championship would cement James's public image as a champion and may increase his sponsorship take by about $10 million, said Bob Dorfman, executive vice president of San Francisco-based Pickett Advertising.

"It's that next step of becoming the ultimate winner and getting the ring," Dorfman said. "That kind of legitimizes yourself with the casual fan. He's doing real well already and could be looking at another eight figures."

Before entering the NBA, James signed a seven-year, $90 million contract with Nike Inc., the world's largest athletic- shoe maker, and a five-year, $5 million deal with Upper Deck Co. for its trading cards and sports collectibles. Michael Jordan, who led the Chicago Bulls to six NBA titles in the 1990s, is a pitchman for both companies as well.

James also has endorsement contracts with Coca-Cola Co.'s Powerade and Sprite brands, and Cadbury Schweppes Plc's Bubblicious gum. Last year, he became the first NBA player to advertise products for Microsoft Corp., the world's biggest software maker.

James is making more in endorsements than any NBA player, according to Burns Entertainment & Sports Marketing. Doug Shabelman, president of the Evanston, Illinois-based company, said James, with an NBA title, could "easily" add another $10 million in endorsements if he wants to build his portfolio.

Maverick Carter, James's manager and former high school teammate, said James is open to new endorsements.

"We'll take time and look at people and what they have to offer," Carter, 25, said in a telephone interview. "We're always looking for partners that make sense."

Miami Heat forward Dwyane Wade, 25, took advantage of his opportunity last year, landing endorsement deals with Ford Motor Co.'s Lincoln Brand, T-Mobile USA Inc. and Nike's Converse unit after being named Most Valuable Player in the final series for his team's first championship.

"Anytime you're known as a winner and perform on a high level on that stage, people are going to start looking at you," Wade said on a media conference call. "Last year did a great job for me, it pushed me forward to being one of the top endorsement guys around."

Wade has the highest rating as a pitchman of any current NBA player, according to a survey done by Marketing Evaluations Inc. of Manhasset, New York. While Wade has more overall appeal, according to the ratings, 49 percent of the general public is familiar with James, compared with 27 percent for Wade.

"He's got a real strong foothold if he goes on and wins the championship," Marketing Evaluations Vice President Henry Schafer said in a telephone interview.